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Eyes on Ecom Law

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State Tax Notes Publisher Lauds Brann & Isaacson

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In the June 27, 2016 edition of leading industry publication of State Tax Notes (Vol. 80, No. 13), Deputy Publisher David Brunori praised Brann & Isaacson’s work in defending the interests of online retailers and remote sellers in constitutional litigation regarding the physical presence “substantial nexus” standard of Quill Corp. v. North Dakota, 504 U.S....

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Substantial Nexus Under Siege: Industry Fights Back!

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Martin Eisenstein and David Bertoni have published their latest blog for members of the American Catalog Mailers Association:  The Industry Is Fighting Back.   The blog goes over each of the major battlefronts in the states’ multi-pronged effort to overturn the long-settled Commerce Clause rule of “substantial nexus,” which requires that companies have a physical presence...

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BREXIT and Trademark Protection: Dangerous Territory Ahead?

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There has been much discussion about the potentially dramatic impact of last week’s historic vote in the U.K. to withdraw from the European Union-from the plummeting pound sterling to the reunification of Ireland and the secession of Scotland from the U.K. Perhaps slightly less cataclysmic in the global sense, the Brexit also has the potential...

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Louisiana Jumps on the Bandwagon, Enacts Remote Seller Consumer Notification and Reporting Requirements, Backed by Subpoena Power, Letters Rogatory, and Court Enforcement

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Another state has adopted Colorado-style notice and reporting requirements. On June 17, 2016, Louisiana Governor John Bel Edwards signed into law Act No. 559 (formerly House Bill No. 1121) [To read the law, click here.], imposing customer notification and annual reporting requirements on each “remote retailer” making sales of tangible personal property or taxable services...

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Tennessee Expands Data Breach Reporting Obligations

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Amendments to Tennessee’s Data Breach Notification law will take effect July 1, 2016. The amendments, passed into law as H.B. 1631, and signed into law by Governor Bill Haslam earlier this spring, significantly tighten the notification requirements with respect to personal data regarding Tennessee Residents. 47 states, as well as the District of Columbia, have...

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Colorado-Style Customer Notification Requirements Spread: Oklahoma Directs Remote Sellers To Send Annual Purchase Summaries To Consumers

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On May 18, 2016, Oklahoma enacted a new statute, HB 2531, patterned, in part, after the Colorado notice and reporting law that has been the subject of long-running federal court litigation in Direct Marketing Association v. Brohl, 814 F.3d 1129 (10th Cir. 2016). (Brann & Isaacson represents the DMA in the Colorado suit.) Under the...

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Vermont Enacts “Economic Nexus” Standards And Customer Notification Provisions, Set To Take Effect After Further Legal Developments In Other States

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Not to be out done by other states that have enacted laws intended to challenge or circumvent the Supreme Court’s decision in Quill Corp. v. North Dakota, 504 U.S. 298 (1992), Vermont has enacted a new statute that adopts both South Dakota-type sales tax “economic nexus” thresholds and Colorado-type customer notification provisions. However, the new...

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Eisenstein Argues Economic Nexus Challenge Before Ohio Supreme Court

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On May 3, B&I senior partner Martin Eisenstein argued before the Ohio Supreme Court on behalf of retailers Newegg Inc., Crutchfield Inc., and The Mason Companies, in a constitutional challenge to the gross receipts nexus standard of the Ohio Commercial Activity Tax (CAT).  Eisenstein was joined by partners David Bertoni and Matthew Schaefer as co-counsel...

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South Dakota Governor Signs Anti-Quill “Economic Presence” Nexus Law

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On March 22, 2016, South Dakota Governor Dennis Daugaard signed into law SB 106, legislation that adopts an “economic presence” approach to requiring remote catalog and Internet sellers to report South Dakota sales tax. The law provides that “any seller selling tangible personal property, products transferred electronically, or services for delivery into South Dakota, who...

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Quill: Rumors of Its Death Are Greatly Exaggerated

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In their latest Legal Corner blog for the American Catalog Marketing Association, partners Martin Eisenstein and David Bertoni report on the multi-front efforts by states to convince the public that Quill’s physical presence requirement is no longer good law or to attack it through burdensome notice and reporting obligations.  The blog updates direct marketers on...

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