January 13, 2026
Law360: Top State And Local Tax Policies Of 2025
On December 22, 2025, Law360 published a comprehensive article on the “Top State And Local Tax Policies Of 2025”. The story quotes B&I attorney David Swetnam-Burland and our client, the American Commerce Marketing Association.
As Law360 writes: “Under what is known as the cookie regulation in Massachusetts, finalized in October, out-of-state retailers with more than $500,000 in annual sales in the state that place cookies on consumer devices establish nexus with the state for income tax purposes. A New Jersey regulation addressing internet activity is being challenged by the American Commerce Marketing Association, which said a live online chat with customers ends P.L. 86-272 protections while the same content delivered over the phone does not. The ACMA is also appealing a court ruling upholding regulations in New York.
David Swetnam-Burland of Brann & Isaacson, part of the team representing the ACMA, said states may think it’s unfair they can’t tax income of businesses outside their borders selling products to their residents. But the U.S. Constitution was written to prevent such unilateral regulation of interstate commerce by individual states, he said.
‘Only Congress can amend or repeal a federal statute, and no state administrative agency can change the meaning of federal law,’ Swetnam-Burland said. ‘If the states think they have a better policy, they should make their pitch to Congress.’”