Eisenstein and Schaefer Critique Alaska Municipal Tax Agreement in Law360

In their article published by Law360 on November 27, 2019, “Alaska Tax Agreement Only Burdens Remote Retailers” (subscription required), managing partner Martin I. Eisenstein and partner Matthew P. Schaefer discuss the formation by 15 Alaska municipalities of the Alaska Remote Seller Tax Commission and the potential impact of the Alaska Intergovernmental Remote Seller Sales Tax Agreement, signed by the Commission members on November 21, 2019.  Although the Agreement purports to implement the holding of the U.S. Supreme Court in South Dakota v. Wayfair, Inc., with respect to the complex system of local sales taxes in Alaska, Eisenstein and Schaefer show that the compact as currently implemented falls far short of that goal as both a practical and legal matter.