Member Exclusive: ACMA’s Legal Corner – CA Update & State Income Tax Developments

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 […]

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Member Exclusive: ACMA’s Legal Corner – States (and even some Cities) Are Attempting to Extend Wayfair

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 […]

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CA Appeals Court Rules in Favor of ACMA; Paves Way for Suit Against Franchise Tax Board

SAN FRANCISCO — On February 16, 2023, the California Court of Appeal issued a one-line order that will allow a San Francisco superior court to hear the merits of a lawsuit by the ACMA against the California Franchise Tax Board. This represents another encouraging step in the suit the ACMA filed in August 2022, which challenges the Board’s […]

Member Exclusive: ACMA’s Legal Corner – State and Local Agencies Are At It Again in Sales Tax Actions (Pt. 1 of 2)

By Martin I. Eisenstein and Nathaniel A. Bessey, Brann & Isaacson There have been a number of developments in the last month or so in the large states that warrant a new column on this subject. The common theme is an effort by states and local jurisdictions to use the U.S. Supreme Court’s June 2018 decision in South Dakota […]

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