ACMA Files Suit to Challenge NY Tax Regulation

On April 5, 2024, Brann & Isaacson filed a complaint in New York state court on behalf of the American Catalog Mailers Association (ACMA), challenging a recently issued New York Department of Taxation and Finance regulation, 20 N.Y.C.R.R. § 1-2.10. That regulation improperly expands the authority of the Department to impose income tax obligations on...

California Court Confirms Invalidity of California Tax Rules, Awards ACMA over $330,000 in Attorney Fees

On February 13, 2024, in a lawsuit brought by Brann & Isaacson on behalf of the American Catalog Mailers Association (ACMA) against the California Franchise Tax Board (FTB), San Francisco Superior Court Judge Ethan P. Schulman issued orders on post-judgment motions affirming the ACMA’s victory and awarding the association attorney fees of $332,895.50 and costs...

Substantial Nexus Under Siege: Industry Fights Back!

Martin Eisenstein and David Bertoni have published their latest blog for members of the American Catalog Mailers Association:  The Industry Is Fighting Back.   The blog goes over each of the major battlefronts in the states’ multi-pronged effort to overturn the long-settled Commerce Clause rule of “substantial nexus,” which requires that companies have a physical presence...

Quill: Rumors of Its Death Are Greatly Exaggerated

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...