Eyes on Ecom Law

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...

Tennessee DOR and Attorney General Approve Unconstitutional “Economic Nexus” Rule

On Monday, October 3, 2016, the Tennessee Attorney General approved for publication by the Secretary of State a new rule promulgated by the Department of Revenue that requires out-of-state sellers who make at least $500,000 in sales to Tennessee customers to register for, collect and remit Tennessee sales and use tax, regardless of whether or...

Brann & Isaacson Files Petition for a Writ Certiorari on Behalf of Direct Marketing Association

On Monday, August 29, 2016, the Direct Marketing Association filed a Petition for a Writ of Certiorari with the United States Supreme Court seeking review of the decision of the Tenth Circuit Court of Appeals in Direct Mktg. Ass’n v. Brohl, 814 F.3d 1129 (10th Cir. 2016). Brann & Isaacson senior partner George Isaacson and...

Matthew Schaefer Publishes Article in E-Commerce Law & Policy on State Efforts to Overturn Quill

Brann & Isaacson Partner Matthew Schaefer authored the article “Internet sales taxes: US states aim to put Quill on the agenda,” appearing in the August 2016 issue of E-Commerce Law & Policy. In the article, Schaefer describes recent and newly-proposed state “economic nexus” laws that seek to undermine the “physical presence” standard of substantial nexus...

State Tax Notes Publisher Lauds Brann & Isaacson

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....