B&I Attorneys Address “Internet Jurisdiction” in Tax Notes State

David Swetnam-Burland, Nathaniel Bessey, and Eamonn Hart have written the cover article for the November 11, 2024, issue of Tax Notes State, “What State Tax Authorities Can Learn about the Internet from Federal Courts.” Pointing to the experience of the federal courts, which have grappled with questions of personal jurisdiction based on interactive websites, they...

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...