Legal Concerns for Catalogers ’07: Lawyers Outline Key Use-tax, Gift Card Issues

During his presentation, Isaacson said that there are several dynamics in play this year that make the federal use-tax issue less predictable than it’s been in the past. “Every year since Quill Corp. v. North Dakota,” he said referring to the landmark 1992 that ruled that direct marketers need only collect sales tax on purchases placed by consumers residing in states where the marketers have a physical presence, such as a store or warehouse, “there’s been legislation introduced to collect tax.”