Supreme Court Overrules Physical Presence Standard For Sales Tax
About the Author: Paul Rafelson
Paul S Rafelson has been litigating state tax cases for over 13 years. He’s been an in-house state tax litigator for Microsoft, Walmart, and GE. He has seen what the full burdens of multi-state tax look like at these large companies who have been doing multi-state tax for years. He’s a small business advocate who understands the serious threat these burdens create for anyone trying to grow an online business in America. And he’s a tough fighter who has faced state tax administrators and the Multistate Tax Commission (the amnesty organization) asserting bogus tax law interpretations in almost every state. In addition, Paul teaches a state tax constitutional law course at Pace University School of Law in New York. Paul has a law degree and an MBA from Villanova University and a Masters of Law (LL.M.) in Taxation from New York University. Paul was also a retail arbitrage seller when he was in law school, long before FBA. Paul has been regularly featured in major media publications about eCommerce. Over the last year, Paul has also been leading the charge in the sales tax legal battle on behalf of online merchants, fighting to protect the constitutional rights of the merchant community, and insuring they didn’t fall victim to states like California, that are pursuing sellers for eight years of back taxes. As a part of his efforts, Paul helped form an online trade association called Online Merchants Guild (onlinemerchantsguild.org), where he volunteers his time as the organization’s executive director. As executive director of OMG Paul wrote and submitted an amicus brief to the Supreme Court, bringing the online merchant perspective to the case, and through the organization is actively preparing to take further legal action that will help protect the constitutional rights of all merchants worldwide.