Watch Out: Use Tax is Rearing Its Ugly Head Again

For instance, as Isaacson wonders, what standard might New York apply “in determining whether a remote seller has met its burden of proof in showing the absence of constitutional nexus?”

No doubt, this is one of those ugly issues that the average cataloger/multichannel merchant hasn’t had to deal with much lately. But New York has drawn it back, and this industry best take note.