btfitz_20140506_825_M

Eyes on Ecom Law

separator

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

/ 0 Comments

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...

Read More
separator

Tennessee Expands Data Breach Reporting Obligations

/ 0 Comments

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...

Read More
separator

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

/ 0 Comments

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...

Read More
separator

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

/ 0 Comments

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...

Read More
separator

Eisenstein Argues Economic Nexus Challenge Before Ohio Supreme Court

/ 0 Comments

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...

Read More
separator

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

/ 0 Comments

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...

Read More
separator

Quill: Rumors of Its Death Are Greatly Exaggerated

/ 0 Comments

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...

Read More
separator

Uncertainty looms for EU-US data transfers, despite announcement of deal

/ 0 Comments

The European Court of Justice made headlines this fall when it struck down the 15-year old “Safe Harbor” agreement that had permitted the transfer of personal data between the E.U. and companies in the U.S. On February 2, 2016, representative of the European Commission and the United States announced an agreement to replace Safe Harbor...

Read More
separator

Voluntary Disclosure of Unclaimed Property: Some Considerations

/ 0 Comments

Companies not in full compliance with state unclaimed property reporting requirements have the opportunity to participate in voluntary compliance programs that are offered by many states. These programs allow holders of unclaimed property to resolve past unclaimed property liability for a defined “lookback period,” in exchange for a state’s agreement to forgive interest and penalties....

Read More
separator

Cuidado con el Clic: Puerto Rico’s New Value Added Tax (VAT) Includes “Click Through Nexus” and Other Affiliate Nexus Provisions

/ 0 Comments

On May 29, 2015, the Governor of Puerto Rico signed into law Act No. 72, which amended the Puerto Rico Internal Revenue Code of 2011 to add provisions adopting a new value added tax (VAT) to replace the existing sales/use tax. The VAT will result in significant changes to Puerto Rico’s system of consumption taxes,...

Read More
separator