By Martin Eisenstein & Nathaniel Bessey With public health restrictions limiting in-person interactions over the past year, e-commerce has become an ever more important channel for sellers of all types, further accelerating an existing trend. Websites allow businesses to reach customers around the world and around the clock, but website content is not always accessible […]
By Martin Eisenstein ACMA’s Legal Corner is ordinarily a members-only benefit, but we’re happy to share this special report beyond the membership. In a victory for remote sellers, the Massachusetts Appellate Tax Board on January 28th unanimously granted summary judgment in favor of taxpayer U.S. Auto Parts and abated a Department of Revenue sales tax assessment […]
By Martin Eisenstein & Jamie Szal Ordinarily we’d start off by wishing you a very Happy New Year, but unfortunately the new year brings further developments on the state tax front that pose new challenges for ACMA members. While the changes will not be as drastic as those that have occurred since the June 21, […]
By Martin Eisenstein & David Bertoni In these unprecedented times, like you, we have worked on a host of pressing issues that our business has faced. As we all collectively try to emerge from this situation, we thought now would be a good time to complete the series of articles we started before the crisis. […]
By Martin Eisenstein & David Bertoni Last month, we reported on the states’ aggressive efforts to impose liability for direct taxes, such as income taxes and gross receipts taxes, based solely on sales in the state. In this article, we discuss the attempts by “home rule” local jurisdictions to extend Wayfair to the collection of local […]
By Martin Eisenstein & David Bertoni Last year was a whirlwind year for state sales taxes. States seized on the U.S. Supreme Court’s 2018 decision in South Dakota v. Wayfair to require sales tax collection by remote retailers based on sales alone; an in-state physical presence is no longer a requirement. To date, all but […]