Brann & Isaacson Wins Summary Judgment for U.S. Auto Parts in Massachusetts Tax Dispute

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On January 28, 2021, the Massachusetts Appellate Tax Board granted summary judgment in favor of Brann & Isaacson client, U.S. Auto Parts, and abated a sales tax assessment dating to October 1, 2017. The Massachusetts Department of Revenue had assessed U.S. Auto Parts, which did not have a physical presence in Massachusetts, under its Internet Vendor...

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George Isaacson Addresses Michigan Bar Association

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On May 23, 2019, Senior Partner George Isaacson spoke at the 32nd Tax Conference ICLE (Institute of Continuing Legal Education) of the Michigan Bar Association in Plymouth, Michigan. In his address, “An Insider’s View: Wayfair’s Attorney Breaks Down the Decision,” Isaacson discussed the lead-up, argument, and aftermath of South Dakota v. Wayfair, which he argued...

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Eisenstein Speaks on Wayfair v. South Dakota at Massachusetts Taxpayers Foundation

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On September 25, 2018, Martin Eisenstein presented at the annual meeting of the Massachusetts Taxpayers Foundation.  He discussed the United States Supreme Court’s decision in Wayfair v. South Dakota, which changed the test for sales tax nexus, replacing the earlier physical presence test with an economic substance test.  As Eisenstein noted, the Court underscored that...

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Indiana “Economic Presence” Nexus Law Suspended Pending Litigation

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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,...

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