Matthew Schaefer

  • South Dakota Governor Signs Anti-Quill “Economic Presence” Nexus Law

    On March 22, 2016, South Dakota Governor Dennis Daugaard signed into law SB 106, legislation that adopts an “economic presence” approach to requiring remote catalog and Internet sellers to report South Dakota sales tax. The law provides that “any seller selling tangible personal property, products transferred electronically, or services for delivery into South Dakota, who does ...

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  • A Recent Wave of Click Through Nexus Activity in the States

    Online retailers, welcome to the 2015 state legislative season. No fewer than six states have new developments in the area of online “click through” affiliate nexus legislation, with most of the activity reflecting negative developments for remote sellers. These click through laws remain, in our view, constitutionally suspect, despite the decision of the New York Court of Appe ...

    Matthew Schaefer/ Brann & Isaacson- 14 readers -