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...

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...

Oregon Following in Ohio’s Footsteps?

Its being reported that the State of Oregon is considering enacting a tax modeled on Ohio’s infamous Commercial Activity Tax (the “Ohio CAT”).  “The plan,” according to reports, “would scrap Oregon’s corporate income tax system in favor of a 0.39 percent Commercial Activity Tax, or CAT, modeled after Ohio’s system. It would also cut taxes...