2022
Nathaniel Bessey and Jamie Szal Pen Cover Article for Tax Notes State
David Swetnam-Burland / 0 CommentsTax Notes State has featured an article by partners Nathaniel Bessey and Jamie Szal on the cover of the January 10, 2022, issue. In “The Local Disadvantage,” Bessey and Szal discuss the disparate approaches states and localities with highly complex local tax systems have taken in the aftermath of the Supreme Court opinion in South...
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Brann & Isaacson Wins Summary Judgment for U.S. Auto Parts in Massachusetts Tax Dispute
David Swetnam-Burland / 0 CommentsOn 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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Eisenstein Speaks on Wayfair v. South Dakota at Massachusetts Taxpayers Foundation
David Swetnam-Burland / 0 CommentsOn 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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