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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Schaefer Details Post-Wayfair Uncertainty in New Article

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Partner Matthew Schaefer, who served as co-counsel to the Respondents in the landmark case of South Dakota v. Wayfair Inc., has published a feature article in the August 2018 edition of Digital Business Lawyer reporting on the Supreme Court’s Wayfair decision and the uncertainty it leaves for remote sellers and states regarding the enforceability of...

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Eisenstein and Schaefer Answer Questions About Post-Wayfair Compliance for ACMA “Legal Corner”

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In a post on the American Catalog Mailers’ Association “Legal Corner” on July 26, 2018, B&I Partners Martin Eisenstein and Matthew Schaefer provided answers to some of the fundamental questions confronting remote sellers striving to comply with sales tax requirements in multiple states in the wake of the U.S. Supreme Court’s decision in South Dakota...

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Matthew Schaefer Discusses Post-Wayfair Landscape in Podcast

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Partner Matthew Schaefer recently spoke with host Mike O’Brien of MultiChannel Merchant on the MCM CommerceChat podcast in a session assisting retailers in “Breaking Down the Aftermath of the Wayfair Decision.” Schaefer explained key aspects of the U.S. Supreme Court’s recent decision in South Dakota v. Wayfair, in which he took part as a member...

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SUPREME COURT ISSUES 5–4 OPINION IN HIGH–PROFILE STATE TAX CASE

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On June 21, 2018, the United States Supreme Court issued its opinion in South Dakota v. Wayfair, Inc., the most significant state tax case to face the high court in decades. In a narrow, 5-4 decision, the Court overruled long–standing precedent, announced first in National Bellas Hess v. Department of Revenue of Illinois (1967) and...

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B&I Wins High-Profile Alabama Tax Dispute Over “Kill Quill” Rule

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On June 14, 2018, the Alabama Tax Tribunal entered an Opinion and Final Order voiding a sales/use tax assessment issued against Newegg Inc. by the Alabama Department of Revenue under the Department’s economic nexus regulation, Ala. Admin. Code r. 810-6-2-.90.03. The regulation and Newegg’s appeal received considerable attention because the rule targeted of out-of-state retailers...

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ACMA and NetChoice File Suit Challenging Wyoming and Indiana Anti-Quill Laws

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Last week, on behalf of the American Catalog Mailers Association and NetChoice, Brann & Isaacson initiated lawsuits in state court in Wyoming and Indiana, challenging the constitutionality of each state’s “economic nexus” statute, due to take effect July 1, 2017.  On Wednesday, June 28, the associations filed suit in Circuit Court in Laramie County, Wyoming...

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ACMA and NetChoice Prevail In Challenge To Massachusetts Tax Rule For Internet Sellers

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On June 28, 2017, in response to a lawsuit filed by Brann & Isaacson on behalf of the American Catalog Mailers Association and NetChoice, the Massachusetts Superior Court entered an immediate judgment halting implementation of Massachusetts Department of Revenue Directive 17–1, “Requirement that Out-of-State Internet Vendors with Significant Massachusetts Sales Must Collect Sales or Use...

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Quill: Rumors of Its Death Are Greatly Exaggerated

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In their latest Legal Corner blog for the American Catalog Marketing Association, partners Martin Eisenstein and David Bertoni report on the multi-front efforts by states to convince the public that Quill’s physical presence requirement is no longer good law or to attack it through burdensome notice and reporting obligations.  The blog updates direct marketers on...

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