By David Swetnam-Burland, & Eamonn R.C. Hart, Brann & Isaacson Effective January 1, 2024, Illinois will have a new disclosure requirement for letter or postcard mailings into the state that request a response — by phone, email, website, etc. — from consumers. Mailers that ask recipients to “call immediately” or “contact us today to complete your […]
By David Swetnam-Burland, Brann & Isaacson Some good news from California in our litigation with the CA Franchise Tax Board: Superior Court Judge Ethan Schulman, visibly frustrated by the FTB’s repeated and unwarranted demands for details about all ACMA members, has ordered a stay of all discovery until December 14, 2023. That’s the day he will hear […]
By Martin I. Eisenstein, David Swetnam-Burland & Nathaniel A. Bessey, Brann & Isaacson State tax agencies in California, New York, and elsewhere are actively working to strip the protections of federal law from remote sellers. Through regulations and other published guidance, these jurisdictions are reaching outside their borders to impose net income tax obligations on ecommerce businesses whose only connection […]
By David Swetnam-Burland & Adam Mooney, Brann & Isaacson In the first half of 2023, Indiana, Tennessee, Montana, Florida, and Texas all passed new consumer privacy laws. Although Florida’s law will mostly trouble billion-dollar businesses, Texas and Tennessee have taken approaches that may cause some new headaches for many sizes of companies — and sooner than you might think. […]
By Martin I. Eisenstein, Brann & Isaacson We discussed in our December 2022 column the law suit brought by the ACMA against the California Franchise Tax Board (“FTB”) to obtain a declaration that the Technical Assistance Advisory Memorandum (the “TAM”) the FTB issued on February 14, 2022 violated the federal statute, Public Law 86-272 (“PL 86-272”). In […]
By Martin I. Eisenstein We previously reported on efforts by states (and local jurisdictions) to read more into the U.S. Supreme Court’s decision in South Dakota v. Wayfair 138 S.Ct. 2080 (2018) than is warranted. These efforts threaten to substantially add to your state income and sales tax liability and burden of collecting sales tax. You […]