State Tax Notes Publishes Cover Feature By Martin Eisenstein and David Swetnam-Burland

The cover of the June 6, 2019, issue of State Tax Notes featured an article by managing partner Martin Eisenstein and partner David Swetnam-Burland, “Chaos Theory: the States’ Response to Wayfair.” The article addresses the states’ responses to the Supreme Court’s 2018 opinion in South Dakota v. Wayfair, in which Brann & Isaacson represented the Respondents from the trial court to the U.S. Supreme Court. The authors argue that the implementation of the new Wayfair rule for sales and use tax nexus has generated a chaotic state of affairs for retailers attempting to comply with a host of new and changing state and local laws and rules. They also look ahead to corrections that might bring the system of sales/use tax collection into better balance between the interests of the business community and the states.