Nexus

    • Brann & Isaacson Files Brief Opposing Supreme Court Review of South Dakota Tax Case

      On December 7, 2017, George S. Isaacson, Martin I. Eisenstein, and Matthew P. Schaefer filed a brief opposing the grant of certiorari in South Dakota v. Wayfair, Inc. et al. The brief, filed on behalf of Wayfair, Inc., Overstock.com, Inc., and Newegg, Inc., urges the Supreme Court not to review the South Dakota Supreme Court’s holding that the three companies could not be requ ...

      Brann & Isaacson- 12 readers -
  • B&I Partners Offer Webinar on Factor Presence Tax Nexus

    … On September, 27, 2017, partners Martin Eisenstein and Matthew Schaefer co–led a webinar for Strafford Publications on “Factor Presence Nexus for State and Local Taxes: Meeting the Challenges of Developing State Standards.” The webinar provided corporate tax advisers with guidance on attempts by many states to enforce so–called “factor presence…

    Brann & Isaacson- 8 readers -
  • B&I Partners Offer Webinar on Factor Presence Tax Nexus

    … nexus” on nonresident corporate taxpayers in the face of judicial and administrative challenges. Eisenstein and Schaefer discussed the current state of judicial actions interpreting factor presence, and provided updates on other key nexus developments as states attempt to skirt or undermine the physical presence requirement for tax reporting and collection set out by the Supreme Court in Quill v. North Dakota. The post B&I Partners Offer Webinar on Factor Presence Tax Nexus appeared first on Brann & Isaacson. …

    Brann & Isaacson- 19 readers -
  • Brann & Isaacson attorneys selected for The Best Lawyers in America© 2018

    … Seven Brann & Isaacson attorneys have been selected for inclusion in The Best Lawyers in America© 2018: George S. Isaacson, Commercial Litigation; Litigation and Controversy—Tax; Martin I. Eisenstein, Litigation and Controversy–Tax; Tax Law; Martha E. Greene, Trusts and Estates; Peter D. Lowe, Employment Law—Management; Benjamin W…

    Brann & Isaacson- 14 readers -
  • Substantial Nexus Under Siege: Industry Fights Back!

    … have a physical presence in a state before they can be subjected to its taxes. The states seek nothing less than taxation without representation, seeking to impose their taxes taxes on companies simply because they have customers in the state — and in direct contravention of the clear legal authority to the contrary from the nation’s highest court…

    Brann & Isaacson- 40 readers -
  • B&I Lawyers Write About the Latest Developments in State Taxes For ACMA Members

    … On December 1, 2015, Martin I. Eisenstein and David W. Bertoni published “Inside the See-Saw Of State Taxes,” the latest entry for their Legal Corner blog available only to members of the American Catalog Mailers Association. In their blog post, the authors review the status of federal legislative efforts, including the Marketplace Fairness Act…

    Brann & Isaacson- 36 readers -
  • 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…

    David Swetnam Burland/ Brann & Isaacson- 14 readers -
  • 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…

    Matthew Schaefer/ Brann & Isaacson- 14 readers -
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