Bruce P. Ely Quoted in State Tax Notes Regarding Alabama Governor’s Challenge to Amazon: ‘Sue Us’

State and Local Tax (SALT) partner Bruce Ely was quoted in State Tax Notes in regards to Gov. Robert Bentley's challenge to Amazon.com to sue the state over its new sales tax economic nexus standard.

“It shouldn’t come as a surprise that the Department of Revenue is pushing the envelope here, especially in light of Justice Kennedy’s invitation in Direct Marketing Association v. Brohl. For the Court to revisit Quill, and the fact that our commissioner of revenue is also the outgoing chair” of the Multistate Tax Commission, said Ely. “We will see what happens next. The proposed rule must endure the APA [Administrative Procedures Act] rule-making process.”