News & Analysis as of

Internet Retailers

Proposed Massachusetts Tax Regulations for Online Vendors Effective October 1, 2017

by Bowditch & Dewey on

In response to public comments issued on September 8, 2017 that won’t be published in the Massachusetts Register until September 22, 2017, the Massachusetts Department of Revenue (“DOR”) will require online vendors to collect...more

SALT Alert: MTC Announces Online Retailer Voluntary Disclosure Program with No Tax Payment Required

by Williams Mullen on

Normally, voluntary disclosure programs require payment of tax, and perhaps interest and penalties, during a specified lookback period. On September 1, the Multistate Tax Commission (“MTC”) announced a limited-time voluntary...more

Massachusetts to Move Forward With New “Cookie” Nexus Regulation Effective October 1

by Reed Smith on

On September 13, Massachusetts issued a final regulation that will require many “internet vendors” without traditional “physical presence” in Massachusetts to collect and remit sales and use tax, effective beginning October...more

23 States Join the Multistate Tax Commission Amnesty Ending on October 17, 2017: “Fulfillment by Amazon” Companies Targeted

This article provides practitioners with a practical overview of (1) the changing law of nexus; (2) the Multistate Tax Commission Amnesty Program ending on October 17, 2017; and (3) on-going state voluntary disclosure...more

For Vendors Making Internet Sales to Massachusetts Customers-A New Proposed Regulation Expands the Definition of Tax Nexus

A new regulation in Massachusetts, 830 CMR 64H.1.7, will expand the definition of tax nexus for out-of-state vendors making internet sales to Massachusetts customers. The regulation will become effective on October 1, 2017....more

South Dakota Supreme Court Strikes Down ‘Kill-Quill’ Law

by Reed Smith on

Just two weeks after holding oral argument, the South Dakota Supreme Court issued its decision in South Dakota v. Wayfair, et al., striking down South Dakota’s “kill-Quill” law. South Dakota’s law would have imposed sales tax...more

Uncertainty Increases After DOJ Drops ADA Regulations

Uncertainty for online retailers increased after the Department of Justice (DOJ) pressed pause on its plans to issue regulations under Title III of the Americans with Disabilities Act (ADA)....more

Rhode Island State Tax – 2018 Budget Highlights

by Partridge Snow & Hahn LLP on

After some delay, Rhode Island's budget bill (H. 5175Aaa) was finally signed into law by the governor on August 3, 2017. The budget contains a number of changes impacting the administration of state and local taxes, not the...more

Alabama Adopts New Law Governing Virtual Currency Transactions

This month a new law governing virtual currency and online transactions went into effect in Alabama. The Alabama Monetary Transmission Act was passed by the legislature in May and replaces the “Sale of Checks Act” which had...more

One Step Closer to Quill’s Downfall? South Dakota Supreme Court Hears Oral Arguments in 'Kill-Quill' Case

by Reed Smith on

The South Dakota Supreme Court heard oral argument in South Dakota v. Wayfair, Inc. The case involves a South Dakota law enacted in 2016 that imposes an economic nexus standard to determine whether out-of-state retailers are...more

Limited-Time Tax Amnesty for Marketplace Sellers

The Multistate Tax Commission (“MTC”) has implemented a limited-time voluntary disclosure initiative for online marketplace sellers (the “VDI”). The VDI creates an opportunity in many states to have a retailer’s historic...more

Your Daily Dose of Financial News

by Robins Kaplan LLP on

Along with this week’s news that Amazon and Whole Foods are putting the finishing touches on their deal and have the government’s stamp of approval came word that as of Monday, the first official day of Amazon control, the...more

THE LATEST: Another E-Commerce Retailer Pleads Guilty in DOJ Investigation of Online Promotional Products Industry

by McDermott Will & Emery on

On August 14, 2017, we reported on an online retailer’s guilty plea for conspiring to fix the prices of “customized promotional products” such as silicone wristbands and lanyards, and the ongoing US Department of Justice...more

You Get (and See) What You Pay For

by Robins Kaplan LLP on

Most retailers consider the true cost of an item’s production to be proprietary, confidential information. After all, if customers knew the product’s markup, they may not be willing to pay the full retail price. But, some...more

Dietary Supplement & Cosmetics Legal Bulletin | August 2017

"Miracle Gel" Not a Salon Gel Manicure, Ad Board Says - In an appeal from a ruling by the National Advertising Division (NAD), the National Advertising Review Board (NARB) upheld a recommendation that Coty discontinue...more

Massachusetts Issues Proposed Regulation Imposing Sales or Use Tax Obligations on “Internet Vendors” Beginning October 1

by Reed Smith on

On July 28, the Massachusetts Department of Revenue (the “Department”) issued Proposed Regulation 64H.1.7 (the “proposed regulation”) that, if adopted, would require “internet vendors” to collect and remit sales tax on sales...more

Scrambling After an Egg Crisis – EU Safety Guidance for Online Product Sales

EU food safety authorities are still feeling the repercussions of the insecticide-contaminated eggs crisis. That crisis highlights the many challenges of dealing with unsafe and non-compliant products in a single European...more

Scrambling After an Egg Crisis – EU Safety Guidance for Online Product Sales

EU food safety authorities are still feeling the repercussions of the insecticide-contaminated eggs crisis. That crisis highlights the many challenges of dealing with unsafe and non-compliant products in a single European...more

House Wants Uncle Sam To Purchase COTS Items From Amazon And Other Online Sellers

The House version of the 2018 National Defense Authorization Act (“NDAA”) (passed July 14, 2017) includes key provisions that would radically change the way the Government purchases certain commercial items, and it may result...more

Online Marketplace Sellers Eligible for Significant State Tax Relief

by Blank Rome LLP on

Action Item: For two months beginning August 17, 2017, online sellers of merchandise through Fulfillment by Amazon or a similar marketplace provider are eligible for sales tax and income tax forgiveness in 19 states. Unlike...more

Massachusetts Issues Proposed Regulations Requiring Remote Sellers to Collect Sales Tax

by WilmerHale on

We previously reported to you that the Massachusetts Department of Revenue (DOR) had revoked Directive 17-1 requiring the collection of Massachusetts sales and use taxes by Internet vendors that meet certain sales thresholds...more

EU & Competition Law Update – August 2017

by Bryan Cave on

The UK Government’s Brexit strategy took another step forward on 13th July 2017 with the publication of the European Union (Withdrawal) Bill, commonly referred to as the “Great Repeal Bill”. There was not much of a fanfare...more

Is Your Website a Place of Public Accommodation under the ADA? The Plaintiffs’ Bar Says “Yes,” the Circuits Are Split, and the DOJ...

What do glasses retailer Warby Parker Retail, Inc., delivery service Grubhub, pizza company Domino’s and media streaming giant Netflix have in common, besides having significant online services? The answer is that they have...more

A Perspective on the Storyline that E-Commerce Will Devour the Retail Shopping Malls

In the recent proliferation of pessimistic articles about the demise of brick-and-mortar shopping and the looming retail “meltdown” or “apocalypse,” many writers have emphasized those economic forces that support their...more

A “palliative” approach to insolvency in the retail world?

by Morrison & Foerster LLP on

The retail sector is in the midst of a deeply disruptive shift as online shopping increasingly puts its long-term future in peril. Howard Morris, head of the business restructuring and insolvency group at Morrison & Foerster...more

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