Law360 Features State Tax Article by Martin Eisenstein

On October 4, 2019, Law360 published managing partner Martin Eisenstein’s article on “Direct Taxes: The Next Shoe To Drop After Wayfair” (subscription required). In the article, Eisenstein addresses an issue looming large after the Supreme Court’s decision in South Dakota v. Wayfair, which opened the door to the use of “economic nexus” as a basis...

Eisenstein and Schaefer Present Webinar on Economic Nexus for State Tax

On September 24, 2019, managing partner Martin Eisenstein and partner Matthew Schaefer co–led a webinar for Strafford Publications entitled “Economic Presence Nexus for States and Local Taxes: Meeting the Challenges of Developing State Standards After Wayfair.”  The webinar provided corporate tax advisers with guidance on increased state taxing authority under the “economic nexus” standards validated by South Dakota...

Indiana “Economic Presence” Nexus Law Suspended Pending Litigation

On August 28, 2017, the Indiana Department of Revenue acknowledged that it has no authority to enforce Indiana’s new “economic presence” nexus statute (House Enrolled Act 1129) as a result of ongoing litigation regarding the law’s constitutionality now pending in state Superior Court in Indianapolis.  Under the new law, which took effect on July 1,...