In a free hour-long webinar on March 7th at 10:00 am Eastern Time open to members and non-members, ACMA Chairman Jim Hall, President of Vermont Country Store, will be joined by our Legal Corner partners from Brann & Isaacson to explain why we need to act fast to fend off a growing number of new state tax threats.

As you should be aware, ACMA scored a remarkable victory over the California Franchise Tax Board last month, but it represents an initial battle. New York and New Jersey have also entered the fray and more states may jump in. Given sufficient support, ACMA will go to bat for its members again. Tune in and find out why and how you can help.




Martin Eisenstein & Nathaniel Bessey, Brann & Isaacson; Jim Hall, Vermont Country Store


The Key Facts:

  • Since 1959, federal Public Law 86-272 has protected out-of-state business from state income tax, so long as the companies limit their business activities within the taxing state.
  • In 2021, the Multistate Tax Commission (MTC) issued a policy memo asserting that e-commerce companies that use marketing cookies or live chat on their websites are engaged in business activities wherever a website visitor is located, no matter where the business’s employees and servers are located – the effect of this new interpretation would be to eviscerate the longstanding protections of PL 86-272.
  • When California tried to adopt the MTC interpretation by publishing a guidance document, ACMA filed suit. A California Superior Court judge recently granted judgment for ACMA, declaring California’s publications invalid, and awarding ACMA its attorneys’ fees. The California ruling is likely to be appealed.
  • New York and New Jersey have also endorsed the MTC position, and New York has done so through formal regulations adopting the MTC view.

What You’ll Gain by Attending This Webinar
These tax agencies are reaching beyond their state borders to demand that out-of-state retailers register and remit income tax despite the protections of P.L. 86–272. Defending against an audit can be time-consuming and expensive. A focused challenge to the regulations, based on their conflict with PL 86-272, can provide a significant benefit to your business and the industry.

Join us for this crucial session in which our team will lay out all that’s at stake and how you can become involved.



© 2024 ACMA, Inc. This webinar is open to both ACMA members and non-members.


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