Schaefer Details Post-Wayfair Uncertainty in New Article

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...

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

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...

Matthew Schaefer Discusses Post-Wayfair Landscape in Podcast

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...

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

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...

Eisenstein Presents Webinar on Management of State Tax Audits

On October 3, 2017, Managing Partner Martin Eisenstein participated as a presenter in a Strafford Publishing webinar on “Sampling and Audit Management.” He discussed best practices in managing sales and use tax audits, and gave examples of typical problems taxpayers encounter when they do not follow best practices. Eisenstein provided specific practice pointers for tax...

Indiana “Economic Presence” Nexus Law Suspended Pending Litigation

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,...

Brann & Isaacson Files Challenge To Massachusetts Rule Targeting Internet Retailers

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...

Quill: Rumors of Its Death Are Greatly Exaggerated

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...

The “See-Saw” Of Sales Tax Nexus

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...