Eyes on Ecom Law

ACMA and NetChoice Prevail In Challenge To Massachusetts Tax Rule For Internet Sellers

On June 28, 2017, in response to a lawsuit filed by Brann & Isaacson on behalf of the American Catalog Mailers Association and NetChoice, the Massachusetts Superior Court entered an immediate judgment halting implementation of Massachusetts Department of Revenue Directive 17–1, “Requirement that Out-of-State Internet Vendors with Significant Massachusetts Sales Must Collect Sales or Use...

Brann & Isaacson Files Challenge To Massachusetts Rule Targeting Internet Retailers

On Friday, June 9, 2017, American Catalog Mailers Association and NetChoice filed suit against the Commissioner of the Massachusetts Department of Revenue to block implementation of a Massachusetts rule, due to go into effect on July 1, 2017, under which certain Internet retailers without any physical presence in Massachusetts would nonetheless be required to collect...

Tennessee Chancery Court Enjoins Enforcement of New Sales Tax Collection Rule

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....

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

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,...

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

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...

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

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,...

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

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...

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

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...

Unclaimed Property Dispute in Supreme Court May Impact Retailers

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...

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

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...