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Supreme Court Signals Possible Change to Physical Presence Test for Sales/Use Tax Nexus

On March 3, 2015, the United States Supreme Court issued a unanimous decision in the Direct Marketing Association v. Brohl, 575 U.S. ______ (2015). The Direct Marketing Association had filed suit in the United States District Court for the District of Colorado in 2013 arguing that state legislation requiring retailers to file reports the Department of Revenue about sales of tangible property to state residents, even if the retailers were not required to collect sales tax from these customers, violated both the United States and Colorado Constitutions. The Supreme Court ruled that the Tax Injunction Act (TIA)(§28 U.S.C. 1341), which states that federal district courts “shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law,” did not bar the suit. (§28 U.S.C. 1341.) The required reports were determined to be an information collecting phase of tax administration prior to "assessment, levy or collection", and therefore not subject to the TIA. Read More…

Mid-Year Tax Planning for Individuals and Small Businesses

Given the timing of this inaugural tax blog post, I thought that it would be fitting to discuss tax planning issues that individuals and small businesses should consider now that the April 15th Tax Day has come and gone. So, following the traditions of David Letterman and innumerable other internet sites, I am presenting a numbered list of ideas for you to think about before putting away your tax records for another year. Read More…

Virtual Law Firm Initial Consultation and Virtual Tax, Business, and Estate Planning Attorney

We at Krautkramer & Block understand that COVID-19 (Coronavirus Disease) has forced many in our community to stay home and not travel to avoid being exposed to the virus. We also understand that many of our fellow citizens still have legal and financial problems that cannot wait. During this difficult period, we want you to know that we are still here to help get your legal life in order.
Since many of you are staying home to avoid the risk of infection or to care for others, we have decided to offer for a limited-time: virtual initial consultations. Rather than coming to our law office here in Wausau, you would request a virtual consult with my office. During a telephone or video conference, I would review the facts of your case, answer your questions, determine your options and the costs and benefits of each option, and finally put together a plan for you going-forward.
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