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Eyes on Ecom Law

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Tennessee Chancery Court Enjoins Enforcement of New Sales Tax Collection Rule

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In response to a petition filed by George Isaacson and Matthew Schaefer on behalf of the American Catalog Mailers Association and NetChoice, the Tennessee Chancery Court has suspended enforcement of a Tennessee Department of Revenue rule that would have required out–of–state retailers without a physical presence in Tennessee to collect and remit Tennessee sales tax....

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South Dakota State Court Rules “Economic Presence” Nexus Law Unconstitutional, Enjoins Enforcement

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On March 6, 2017, the South Dakota Circuit Court for the Sixth Judicial Circuit ruled that the state’s “economic presence” nexus law (SDCL 10-64-1 et seq.) is unconstitutional. The Court entered an Order Granting Defendants’ Motion for Summary Judgment on the complaint filed by the State of South Dakota against Internet retailers Wayfair Inc., Overstock.com,...

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Matt Schaefer Speaks About DMA v. Brohl, State Notice and Reporting Laws at COST Sales Tax Conference

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On February 27, 2016, partner Matthew Schaefer presented a seminar at the Council on State Taxation’s Annual Sales Tax Conference and Audit Session, which was held this year in San Antonio, Texas. Schaefer’s session was entitled “Can States Regulate Remote Sellers Into Submission To Collect States’ Taxes?” The discussion focused on state use tax notice...

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Eisenstein and Schaefer Speak at Major Ohio Tax Conference on Factor Presence Nexus

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On January 24, 2016, Martin Eisenstein and Matthew Schaefer gave an advanced workshop at the 26th Annual Ohio Tax Conference in Columbus, Ohio regarding “Factor Presence Nexus for State and Local Taxes: Meeting the Challenges of Developing States Standards for Income, Sales and Gross Receipts Taxes.” Their presentations focused on state laws adopting, and court cases concerning,...

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George Isaacson Named State Tax Notes Person Of The Year For 2016

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Senior Partner George Isaacson has been named the 2016 Person of the Year by State Tax Notes, (See article here) citing his close and long–standing engagement in constitutional litigation in the state tax arena, and describing him as a “calm, brilliant advocate.” Brann & Isaacson congratulates George on this richly deserved recognition and honor. We...

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Supreme Court Declines To Hear DMA Challenge To Colorado Notice And Reporting Statute, Turns Down State’s Invitation To Revisit Quill

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On Monday, December 12, 2016, the Supreme Court denied the petition for a writ of certiorari filed by Senior Partner George Isaacson and partner Matthew Schaefer on behalf of the Data & Marketing Association, previously known as the Direct Marketing Association (“DMA”), in one of the key state tax-related disputes presented to the Court this...

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Unclaimed Property Dispute in Supreme Court May Impact Retailers

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We have written previously about various issues relating to state unclaimed property (here, here, and here). This term, the Supreme Court is set to decide a case that may have a significant impact on companies’ obligations under these laws. As background, unclaimed property law has its roots in the doctrine of “escheat,” a term dating...

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State Tax Notes Runs Cover Feature On Private Tax Enforcement

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An article by partners David Bertoni and David Swetnam–Burland, “Barbarians at the Gates: Private State Tax Enforcement,” is the cover feature in the November 21, 2016, issue of State Tax Notes (subscription required). In the article, Bertoni and Swetnam–Burland detail the rise in litigation over state tax obligations brought by private parties, either as class...

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Brann & Isaacson Opposes State’s Conditional Cross-Petition for Certiorari on Behalf of Direct Marketing Association in DMA v. Brohl

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On Monday, November 7, 2016, acting as counsel to the Direct Marketing Association, Brann & Isaacson filed a Brief in Opposition to the Conditional Cross-Petition for a Writ of Certiorari filed by the State of Colorado with the United States Supreme Court in Brohl v. Direct Mktg. Ass’n, No. 16-458. The DMA opposes the effort...

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Supreme Court Denies Cert in Gillette

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On Tuesday, October 11, 2016, the U.S. Supreme Court denied the petition for a writ of certiorari to the California Supreme Court filed by The Gillette Company and three other corporations, seeking review of the California high court’s decision in Gillette v. Franchise Tax Board. 363 P.3d 94 (Cal. 2015). The issue presented by the...

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