Brann & Isaacson Files Challenge To Massachusetts Rule Targeting Internet Retailers

/ 0 Comments

On Friday, June 9, 2017, American Catalog Mailers Association and NetChoice filed suit against the Commissioner of the Massachusetts Department of Revenue to block implementation of a Massachusetts rule, due to go into effect on July 1, 2017, under which certain Internet retailers without any physical presence in Massachusetts would nonetheless be required to collect...

Read More
separator

Substantial Nexus Under Siege: Industry Fights Back!

/ 0 Comments

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...

Read More
separator

Eisenstein Argues Economic Nexus Challenge Before Ohio Supreme Court

/ 0 Comments

On May 3, B&I senior partner Martin Eisenstein argued before the Ohio Supreme Court on behalf of retailers Newegg Inc., Crutchfield Inc., and The Mason Companies, in a constitutional challenge to the gross receipts nexus standard of the Ohio Commercial Activity Tax (CAT).  Eisenstein was joined by partners David Bertoni and Matthew Schaefer as co-counsel...

Read More
separator

Oregon Following in Ohio’s Footsteps?

/ 0 Comments

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...

Read More
separator

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

/ 0 Comments

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...

Read More
separator

The “See-Saw” Of Sales Tax Nexus

/ 0 Comments

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...

Read More
separator

A Recent Wave of Click Through Nexus Activity in the States

/ 0 Comments

Online retailers, welcome to the 2015 state legislative season. No fewer than six states have new developments in the area of online “click through” affiliate nexus legislation, with most of the activity reflecting negative developments for remote sellers. These click through laws remain, in our view, constitutionally suspect, despite the decision of the New York...

Read More
separator