In This Issue:

Sales Tax Nexus Developments in California and Beyond: A Year in Review; Upcoming 2013 Speaking Engagements; Recent MoFo State + Local Taxpayer Victories; Exploring the Subject to Tax Exception to Addback Statutes; and To Each Its Own: Procedural and Jurisdictional Considerations for Recently Enacted State Tax Tribunals.

Excerpt from Sales Tax Nexus Developments in California and Beyond: A Year in Review -

The battlelines have shifted once again in the disputes over sales tax nexus and we bring you this installment to cover the major developments in these issues over the past year. Our previous articles analyzed Amazon’s and other online retailers’ attempts to challenge the requirements for remote (largely Internet-based) sellers to collect the states’ sales taxes. In our last installment, we reported on Amazon’s efforts to take California’s affiliate nexus law to the voters, which the company ultimately abandoned after reaching an agreement with the State to delay the effective date for one year, permitting Amazon time to lobby for federal legislation on the subject.