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"We hired Jonathan to represent our telecommunications licensing needs. At the time we were a start-up company with only a small amount of investment revenue. Attorney costs could have been enough to rethink the business plan. Jonathan worked with us on a payment plan basis which allowed us to focus on getting customers while he worked on getting us our licenses. He provided introductions to companies we eventually hired to assist us with tax issues and other FCC requirements. When we were interested in selling our company Jonathan made introductions to other telecom companies that were in the market for our type of company. He managed the contract process at every level through the acquisition. The best recommendation I can give is that when I go to do this again I will hire Jonathan."
"Jonathan is well-versed in a broad range of telecom regulatory matters. He uses his expertise to arrive at innovative, real-world business solutions while maintaining a high degree of professionalism."
"Jonathan is extremely knowledgeable in his field. He has provided invaluable telecom expertise to us and our subsidiary company on countless occasions. We would be lost without him. I highly recommend Jonathan!"
"Jonathan['s firm] was able to provide our ISP association with fresh responses to the RBOC FCC petitions as opposed to the boilerplate comments most law firms offered. Jonathan has a good understanding of the industry and how things work at the FCC."
—COO of a leading virtual
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unit of foreign PTT
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of US operating unit
of international multi-media
conglomerate
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international communications carrier
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provider of long distance,
wireless, point-of-sale and
carrier services
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regional CLEC
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leading provider of
long distance, wireless,
point-of-sale and carrier
services
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of the Americas
Contact Information

Marashlian & Donahue, LLC

The CommLaw Group
1420 Spring Hill Road
Suite 401
McLean, Virginia 22102

Telephone: (703) 714-1300
Facsimile: (703) 714-1330

E-mail: mail@commlawgroup.com
North Carolina Announces Internet Transactions Resolution Program to Encourage Tax Law Compliance from Online Retailers
05/26/2010

The North Carolina Department of Revenue ("NC DOR") is targeting online out-of-state retailers that have operated affiliate programs in the state to resolve issues of potential sales and use tax liability and assist the State's revenue collection.  The NC DOR's Internet Transactions Resolution Program ("Program") is intended to foster cooperative discussions between the NC DOR and online out-of-state retailers.

The Program is based on the affiliate nexus theory the most famous example of which is the state of New York's "Amazon Law" which targets online retailers who pay commissions based on sales generated from web-traffic directed from other affiliated websites.  The law declares that any such online retailers (i.e. who pay commissions to affiliate websites that are physically located within New York) have a sufficient physical presence to establish a nexus relationship with the state.  This law was nicknamed the "Amazon Law," because it specifically targeted the online retailer's affiliate program.  Amazon.com has challenged the law in court but lost at the trial court level, and it is now appealing the ruling.  New York seems to have touched off a trend, with North Carolina already having passed a comparable law and several other states considering similar legislation.  Through the Program, the NC DOR hopes to increase compliance with its new "Amazon Law."

Under the NC Program, any retailer that failed to register for sales and use tax as a result of operating an affiliate program in North Carolina at any time is eligible to participate in the Program.  Participants may resolve their prior tax liability by registering for sales and use tax and agreeing to collect and remit those taxes for four years, beginning September 1, 2010.

The NC DOR agrees not to assess tax, penalties or interest for periods prior to September 1, 2010 for retailers that successfully complete the Program.  The Program began on April 23, 2010.  Eligible retailers must submit an election to participate in the Program by June 30, 2010.  A resolution agreement must be signed by both the retailer and NC DOR by August 31, 2010.

Additional information regarding the Program can be obtained through the NC DOR's website:  http://www.dornc.com/taxes/sales/itrp.html 

If you have any questions or concerns regarding North Carolina's Internet Transactions Resolution Program, please contact the attorney assigned to your account.  Alternatively, you may reply to this message via e-mail and someone will promptly respond to your inquiry.