Alabama Supreme Court Declines Review, Cementing Appellate Court Victory

On November 9, 2018, the Supreme Court of Alabama denied a petition for a writ of certiorari filed by the Alabama Department of Revenue in Department of Revenue v. Scholastic Book Clubs, Inc. The State Supreme Court’s decision leaves in place the opinion of the Alabama Court of Civil Appeals in favor of Scholastic Book...

Alabama Court of Appeals Rules In Favor of Scholastic Book Clubs

Brann & Isaacson partner David W. Bertoni, representing Scholastic Book Clubs, Inc., successfully argued to the Alabama Court of Civil Appeals that the company had no obligation to collect and remit use taxes in connection with its sales of children’s books and related items to teachers, homeschooling parents, and schoolchildren.  The decision, which affirmed a judgment...

B&I Wins High-Profile Alabama Tax Dispute Over “Kill Quill” Rule

On June 14, 2018, the Alabama Tax Tribunal entered an Opinion and Final Order voiding a sales/use tax assessment issued against Newegg Inc. by the Alabama Department of Revenue under the Department’s economic nexus regulation, Ala. Admin. Code r. 810-6-2-.90.03. The regulation and Newegg’s appeal received considerable attention because the rule targeted of out-of-state retailers...

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...

B&I Lawyers Write About the Latest Developments in State Taxes For ACMA Members

On December 1, 2015, Martin I. Eisenstein and David W. Bertoni published “Inside the See-Saw Of State Taxes,” the latest entry for their Legal Corner blog available only to members of the American Catalog Mailers Association.  In their blog post, the authors review the status of federal legislative efforts, including the Marketplace Fairness Act, the Remote Transactions Parity...

The “See-Saw” Of Sales Tax Nexus

Recently, states have taken somewhat different approaches to the question of nexus for sales and use tax collection. The Alabama Department of Revenue, for example, recently adopted Rule 810-6-2-.90.03, which is effective on January 1, 2016. It provides that a company with only an economic presence in Alabama—i.e., annual sales of more than $250,000 to...