Eric Carstens Eric Carstens

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  Eric D. Carstens focuses his practice on state and local tax matters, assisting clients with state tax controversy, compliance and multistate planning across all states for a variety of tax types and unclaimed property. Eric engages in all forms of taxpayer advocacy, including litigation, legislative monitoring and audit defense. He works closely with several of the Firm's taxpayer coalitions focused on specific state tax policy issues such as the taxation of digital goods and services and unclaimed property. Read Eric D. Carstens' full bio.

Holders Beware: Delaware Department of State Notices to be Mailed in Two Weeks!


By , and on Sep 29, 2017
Posted In Audits, Delaware, Unclaimed Property

In two weeks, the Delaware Secretary of State (SOS) will begin mailing notices to holders who have been identified as likely being out of compliance with Delaware unclaimed property law. Holders that do not enroll in the SOS Voluntary Disclosure Agreement Program (VDA Program) within 60 days of the mailing of this notice will be...

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South Dakota Supreme Court Rules in Favor of Remote Retailers; Next Step US Supreme Court?


By , and on Sep 15, 2017
Posted In Constitutional Issues, Nationwide Importance, Nexus, South Dakota

Yesterday, the South Dakota Supreme Court released its much-anticipated opinion in the Wayfair litigation, affirming a March 2017 trial court decision granting the remote retailer’s motion for summary judgment on the basis that the economic nexus law enacted in 2016 (SB 106) is unconstitutional and directly violates the US Supreme Court’s dormant Commerce Clause precedent...

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MTC Marketplace Seller Voluntary Disclosure Initiative Underway


By , and on Aug 18, 2017
Posted In District of Columbia, Incentives, Income Tax, Interest and Penalties, Massachusetts, Minnesota, Missouri, Nationwide Importance, Nexus, North Carolina, Sales Tax, Tennessee, Transaction Taxes

Yesterday, the application period opened for the limited-time MTC Marketplace Seller Voluntary Disclosure Initiative opened and it will close October 17, 2017. Since our last blog post on the topic detailing the initiatives terms, benefits and application procedure, six additional states (listed below) have signed on to participate in varying capacities. The lookback period being...

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Delaware (Re)Proposes Unclaimed Property Reporting and Examination Manual Regulation


By , and on Aug 16, 2017
Posted In Audits, Delaware, Interest and Penalties, Unclaimed Property

On August 1, the Delaware Department of Finance (DOF) published a revised version of its proposed reporting and examination manual regulation addressing audit procedures and method of estimation.  See 21 DE Reg 123 (Aug. 1, 2017). The revised proposed regulation is substantially similar to the first draft proposed earlier this year, but contains a dozen or...

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Resistance is not Always Futile: New Decision in Ongoing Delaware Unclaimed Property Audit Litigation


By , and on Aug 14, 2017
Posted In Audits, Constitutional Issues, Delaware, New Jersey, Pennsylvania, Unclaimed Property

On August 9, 2017, the US Court of Appeals for the Third Circuit (Third Circuit), overruling the US District Court for the District of Delaware (District Court), allowed a claim by a holder seeking to prevent an unclaimed property audit by Delaware on due process grounds to proceed. See Plains All American Pipeline L.P. v....

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MTC Offers 18 State Marketplace Seller Amnesty Initiative


By , and on Aug 8, 2017
Posted In Incentives, Income Tax, Interest and Penalties, Nationwide Importance, Nexus, Sales Tax, Transaction Taxes

The Multistate Tax Commission (MTC) is moving quickly to implement a multistate amnesty program through its current National Nexus Program (NNP) for sellers making sales through marketplaces. The new MTC marketplace seller amnesty program is limited to remote sellers (3P sellers) that have nexus with a state solely as the result of: (1) having inventory...

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House Judiciary Subcommittee to Consider Sensenbrenner Bill Tomorrow


By , and on Jul 24, 2017
Posted In Audits, Constitutional Issues, Income Tax, Local Tax, Nationwide Importance, Nexus, Sales Tax, Transaction Taxes

The No Regulation Without Representation Act of 2017 (NRWRA) is scheduled for a hearing before the House Judiciary Subcommittee on Regulatory Reform, Commercial and Antitrust Law on Tuesday, July 25 at 10:00 am EDT in 2141 Rayburn House Office Building. The bill was introduced by Congressman Jim Sensenbrenner (R-WI) last month with House Judiciary Chairman...

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Illinois Unclaimed Property Law Substantially Revised As Part of Revenue Package Supporting Illinois Budget


By and on Jul 7, 2017
Posted In Illinois, Unclaimed Property

Yesterday the Illinois House of Representatives voted to override Governor Bruce Rauner’s veto of Senate Bill (SB) 9, the revenue bill supporting the State’s Fiscal Year (FY) 2017-2018 Budget. Just days before the vote, SB 9 was amended to include a revised version of the Illinois Unclaimed Property Bill (House Bill (HB) 2603) on which...

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Connecticut Will Make You Disclose Personal Customer Data!


By , and on Jul 6, 2017
Posted In Connecticut, Constitutional Issues, Nationwide Importance, Nexus, North Carolina, Sales Tax

The Connecticut Department of Revenue Services (DRS) recently issued demand letters to many remote sellers requiring that they either: (a) provide electronic sales records for all individual sales shipped to a Connecticut address over the past three calendar years; or (b) register to collect and remit Connecticut sales and use tax. This action is consistent...

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BREAKING NEWS: Expanded “Physical Presence” Codification Bill Introduced in House


By , , and on Jun 13, 2017
Posted In Audits, Constitutional Issues, Nationwide Importance, Nexus, Sales Tax, Transaction Taxes

On, June 12, 2017, the No Regulation Without Representation Act of 2017 was introduced by Congressman Jim Sensenbrenner (R-WI) with House Judiciary Chairman Bob Goodlatte (R-VA) as one of seven original co-sponsors. As described in detail below, the scope and applicability of the “physical presence” requirement in the 2017 bill is significantly broader than the...

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