In this episode of the SALTovation podcast, Meredith interviews Paul Miller, Vice President & Deputy Director of the ACMA, and David Swetnam-Burland, Partner at Brann & Isaacson. Both discuss the changes in tax regulations that have taken place after the Wayfair decision, the ACMA's mission, and the legal challenges that businesses face today. They also talk about the efforts being made to address the complications that arose after the Wayfair ruling, which led to a significant shift in sales and use tax obligations for remote sellers.

Listen to the SALTovation podcast here: https://saltovation.captivate.fm/listen.

Topics discussed in this episode:

• The ACMA has extended its advocacy from catalog mailers to encompass a broader range of remote marketers, responding to the industry’s digital transformation.
• Wayfair ruling's aftermath has led ACMA to push for federal legislation that simplifies sales tax collection, addressing the complexities of state-by-state compliance.
• The legal challenge against California's interpretation of Public Law 86-272
• California's Technical Advice Memorandum and Publication, which may affect future state tax policy.
• The intricacies of sales and income tax laws post-Wayfair pose significant burdens on businesses, especially smaller entities, and ongoing advocacy and legal efforts are crucial in addressing these challenges.

Quotables

• “The ACMA's original mandate was to keep postage rates in checked for catalogs, and we've done so quite effectively throughout to the present day. We evolved over the years, and in the early two thousand and ten s, I guess we call it, we picked up on the growing efforts to overturn the 1992 standard in quill versus North Dakota, which upheld that catalog, and other direct marketing companies were not required to collect sales or use taxes from customers residing in states in which those companies have no physical presence.” -Paul Miller [01:54]
• “As much as the states might like to change the policy in this area, we don't believe, and the ACMA doesn't believe, that a public guidance document or a state tax regulation from a state level is a way to do that. This is a federal statute under the supremacy clause. It provides a clear rule for and I think one thing the states tend not to appreciate is the ACMA and our client base are businesses of all sizes.” -David Swetnam-Burland [08:35]

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