FIRM NEWS

Clash of the tax and retail titans

Since I counsel a lot of online businesses, including online retailers, I am often asked about the sales tax implications of online sales. Generally speaking, the answer is pretty easy: If you are a Colorado business and sell goods to individuals residing in Colorado, then you have to collect Colorado sales tax and the appropriate county and city taxes from the consumers and remit the sales tax to the appropriate taxing authority.

Technically speaking, Colorado consumers are supposed to report and calculate the value of goods purchased from out-of-state business and pay the state government the appropriate tax. Of course, no one does this, and the state has no way of knowing how much each taxpayer purchases and how much tax is owed.

In an attempt to capture all of these unpaid taxes, the state passed what became known as the Amazon Tax in 2010. The Amazon tax required internet retailers to collect the sales tax from Colorado consumers, or in the alternative, notify each Colorado customer and the State in writing that they owed sales tax on their purchases and provide the customer with a list of all goods purchased by the customer and the amounts spent.

The Amazon Tax poses many issues for large and small online businesses alike. In the case of a large retailer such as Amazon, the task of complying with Colorado’s law is mammoth, due to the enormous volume of transactions the company processes. It would force Amazon to specifically set up unique systems just for Colorado customers.

If every state enacted differing laws concerning the collection of sales tax with differing requirements, it could be a nightmare for large nationwide retailers. Likewise, for smaller online retailers, the Amazon Tax potentially poses a large cost burden in acquiring the systems that would allow the collection of the tax, or complying with the notice requirements.

Enter the U.S. Constitution and the commerce clause. The commerce clause is getting a lot of press these days because of “Obamacare,” but it is also intimately connected to online commerce. In this instance, we are concerned with what is called the reverse commerce clause – basically the theory that state laws cannot place an undue burden on interstate commerce (commerce between states).

In March, Federal District Court Judge Robert Blackburn tossed out the law, stating, “I conclude that the veil provided by the words of the act and the regulation is too thin to support the conclusion that the act and the regulations regulate in-state and out-of-state retailers even-handedly,” and that the law and regulations “impose an undue burden on interstate commerce.”

This ruling confirms what scholars and commentators have said for a long time – any sort of taxation on internet sales has to come from a national level. Given the plethora of issues already being debated at the national level, I think online retailers are safe from any additional government involvement – at least for a little while.

Leyendecker & Lemire, LLC Secures New Offices

Move to larger space provides more offices, accommodates growing clientele list

April 30, 2012

Centennial, Colo.— Leyendecker & Lemire, LLC, an intellectual property and business law firm dedicated to ensuring the highest quality, full spectrum of Intellectual Property (Patents, Trademarks and Copyrights) and Business-related legal services possible for entrepreneurs, individual inventors, and businesses of all sizes, is pleased to announce that they are moving to new offices effective June 1, 2012. The firm will move to 5460 S. Quebec Street, Suite 330, Greenwood Village, Colo., 80111.

As one of the top Colorado law firms specializing in intellectual property and business law, Leyendecker & Lemire’s recent, steady growth prompted the firm to secure new space that can comfortably accommodate an expanding clientele list, while providing additional offices, well-appointed southwestern Rocky Mountain conference rooms views, and amenities that include ample off-street parking and easy access to local residential and retail communities. The new Greenwood Village offices, located in the heart of the Denver Tech Center, will double the firm’s current space.

“This move is in keeping with our dedication to give our clients the very best and most individualized service possible” says Kurt Leyendecker, founding member of the firm. “Although we enjoyed our original offices, we’ve grown beyond what those offices can accommodate. The Quebec Street offices are not only beautiful, but are ideally suited to the growing needs of our company and our clients.”

Leyendecker & Lemire specializes in being able to provide large firm quality and expertise with personalized service and attention — elements large firms often do not offer their smaller clients. As a Colorado law firm offering a full spectrum of Intellectual Property (Patents, Trademarks and Copyrights) and Business related legal services for entrepreneurs, individual inventors, and businesses of all sizes, Leyendecker & Lemire founded their boutique intellectual property law firm with one, focused mission: to provide personal attention and legal expertise to each and every client.

Leyendecker & Lemire’s Centennial, Colo., current office address and contact information will remain the same throughout May 2012. An event to announce and celebrate the move planned for the community and the firm’s clients is being arranged for June.

For further information about Leyendecker & Lemire, LLC Law Firm, contact Kurt Leyendecker, Esq., directly at 303.768.0641 or kurt@coloradoiplaw.com. Learn more about Leyendecker & Lemire, LLC, Law Firm atwww.coloradoiplaw.com.

By | April 30th, 2012|FIRM NEWS|Comments Off on Leyendecker & Lemire, LLC Secures New Offices

Peter Lemire Selected as a 2012 Colorado Rising Star

Commitment to property law, peer nominations set him apart

March 14, 2012

Centennial, Colo. — Leyendecker & Lemire, LLC, an intellectual property and business law firm dedicated to ensuring the highest quality, full spectrum of Intellectual Property (Patents, Trademarks and Copyrights) and Business-related legal services possible for entrepreneurs, individual inventors, and businesses of all sizes, is pleased to announce that Peter Lemire has been selected as a 2012 Colorado Rising Star. Lemire has been included on this list as of March 2, 2012.

“I am honored to be chosen,” says Lemire, “and to be included with such extraordinary Denver professionals.”

Lemire, a Founding Member of Leyendecker & Lemire, LLC, specializes in business, intellectual property, and entertainment law. He is also a Member of the Colorado Bar Association, the Intellectual Property section of the Colorado Bar Association, the American Bar Association’s (ABA) Business Law section, the ABA Cyberspace Law and Internet Law Committees as well as the ABA’s subcommittee on Electronic Commerce. Lemire also competes in Ironman 70.3 triathlons and volunteers as a Team Captain for the Rocky Mountain chapter of Team in Training’s Triathlon team, which fundraises for the Leukemia and Lymphoma Society.

Bestowed to outstanding young lawyers in Colorado, the 2012 Colorado Rising Star award involves a competitive selection process including peer nominations and careful research of every candidate. Those selected for the award will be featured in Colorado Super Lawyers and the April issue of 5280 Magazine.

For further information about Leyendecker & Lemire, LLC Law Firm, contact Peter C. Lemire, Esq., directly at 303.768.0641 or peter@coloradoiplaw.com. Learn more about Leyendecker & Lemire, LLC, Law Firm atwww.coloradoiplaw.com.

By | March 14th, 2012|FIRM NEWS|Comments Off on Peter Lemire Selected as a 2012 Colorado Rising Star

Peter Lemire Completes Soma 1/2 Ironman, Raises Funds for Leukemia and Lymphoma Research

November 3, 2011

Centennial, Colo. — Leyendecker & Lemire, LLC Law Firm, an intellectual property and business law firm dedicated to ensuring the highest quality, full spectrum of Intellectual Property (Patents, Trademarks and Copyrights) and Business-related legal services possible for entrepreneurs, individual inventors, and businesses of all sizes announces that Co-Founding Partner, Peter C. Lemire, Esq., completed the Soma Triathlon in Tempe, Arizona, on Sunday, October 23, 2011 and raised $25,000 for leukemia and lymphoma research in the process.

Lemire served as the (non-fundraising) captain for The Leukemia & Lymphoma Society’s (LLS) Rocky Mountain Chapter’s Team In Training®. As the captain of his team, Lemire assisted his team’s coaches and helped ensure that the fundraiser-team members train and be physically and mentally prepared for the race.

Created 23 years ago, The Leukemia & Lymphoma Society’s (LLS) Team In Training is today the world’s largest and most successful endurance sports charity program. Team In Training participants raise money to make a difference for cancer patients and their families, and has to date raised over $1.2 billion to fund lifesaving cancer research.

“The half Ironman is comprised of a of 1.2 mile swim, 56 mile bike ride and 13.1 mile run,” says Lemire. “All of our participants did very well and we are thrilled to be able to contribute to this very worthy and very effective organization.

“As Team Captain, I was happy to come in at 217th out of 525 males and 244th out of the 717 particpants,” he adds. “Our team included participants from the Denver metro area as well as Colorado Springs.”

The Leukemia & Lymphoma Society’s Team in Training prepares and supports participants by providing a range of athletic, fund-raising and moral support options. Every four minutes, someone new is diagnosed with blood cancer. Every 10 minutes, someone dies. In exchange for training and support, participants raise money towards cures for blood cancers like leukemia — the No. 1 disease killer of children — lymphoma and myeloma.

“Our law firm and our fellow participants all worked very hard to be able to make a difference for those who rely on The Leukemia & Lymphoma Society while dealing with serious health issues,” says Lemire. “Though we all had a wonderful time gearing up for this event, we are very happy to ultimately be able to make a true contribution and give back to a community that is very good to us.”

     For further information about Leyendecker & Lemire, LLC Law Firm, contact Peter C. Lemire, Esq., directly at 303.768.0641 or peter@coloradoiplaw.com. Learn more about Leyendecker & Lemire, LLC, Law Firm atwww.coloradoiplaw.com.

By | November 3rd, 2011|FIRM NEWS|Comments Off on Peter Lemire Completes Soma 1/2 Ironman, Raises Funds for Leukemia and Lymphoma Research

Denver Patent Lawyer to Appear on Tom Martino Radio Show to Discuss the Patent Reform Act.

On Wednesday, September 14th 2011 from 10am-12pm on KHOW (630 on the AM dial), I will be appearing on the Tom Martino show to discuss with him changes in the patent laws as a result of the Leahy-Smith America Invents Act that will be signed into law any day now.

Please tune in if you have the chance or if you are reading this after the fact listen or download the podcast at http://www.khow.com/cc-common/podcast/single_page.html?podcast=fullshow_martino.

Peter Lemire will be joining us as well and as is the case anytime we appear on the Tom Martino show, calls from inventors, artists, entrepreneurs and other creative types are welcome with questions on anything related to Intellectual Property Law including copyrights, trademarks and trade secrets in addition to patents.

By | September 13th, 2011|COPYRIGHTS, FIRM NEWS, GENERAL INTEREST, PATENTS, TRADEMARKS|0 Comments

We Are Going to be Radio Stars!

OK, that is a bit of an overstatement.  We are, however, going to be making an in studio appearance on the Tom Martino Troubleshooter show on March 5, 2009 between 9am and 12pm.  Tom will be taking calls from inventors, entreprenuers and anyone else that has intellectual property questions.   So mark your calenders and call in with your best patent, trademark and copyright questions OR just listen in and learn more about protecting your inventions and other intellectual property.  For those not familiar with the Troubleshooter Show, it appears weekdays on KHOW between 9am and 12pm at 630 on your AM dial.

By | February 21st, 2009|FIRM NEWS, GENERAL INTEREST|0 Comments

Our New Website is LIVE!!!

Originally Posted 5/8/07

Finally…. We have been working on a new site for two years, but we never got around to finalizing it. SO a few months ago we hired a graphic designer to generate our logos and we hired a web designer to design our site and he did a great job! See lighthousewd.com for more information about our designer.

The site is at WWW.COLORADOIPLAW.com.

It has over DOUBLE the useful content in an easy to navigate setting.

I might add that we believe this is the best Intellectual Property website on the web aimed at entrepreneurs and individual inventors, but, of course, we are a little bit biased.

Please review it and tell us what you think. Be forewarned, however, to fully peruse, let alone read, the massive amount of useful content, you will need several hours.

Next, we will tackle organizing the BLOG. Hopefully, this won’t take us two years!

By | October 14th, 2008|FIRM NEWS|0 Comments

Our New Blog: TWO YEARS LATER

Originally Posted 4/15/07

This past Friday was our blog’s second birthday! Sure, it is still referred to as “Our New Blog” on our aging website site of which much of its content is over 5 years old. Alas, the new site is coming, although not nearly fast enough for me anyway.

Anyhow to be nostolgic, here is our very first post:

Why a Blog? That is a question I am asking myself as I type away. Ultimately, Leyendecker Lemire and Daley, LLC is about providing information to our clients and prospective clients. And a Blog is a way to do this.

Hopefully, prospective clients will get a sense of who we are from this Blog. Lets face it, legal services can be expensive and you deserve to have attorneys on your side that you are comfortable with. I have no doubt many of you will appreciate and welcome our open, approachable and up front manner while others of you may prefer more traditional button-up attorneys. We just want you to make the choice that is best for you.

What can you expect from this Blog? Well as the Categories indicate you can expect our pontifications on legal matters relating to intellectual property and business. Perhaps, on occasion one of us might philosophize about something else altogether. And on yet other occasions one or more of us may provide a little insight in to our lives outside of the office. All I can say is tune in and see.

Now, if our Blog is a bit boggy in the beginning, please forgive us. After all, we are attorneys, not web masters. Of course, if you have any questions don’t hesitate to contact us.

Kurt Leyendecker, Esq

By | October 14th, 2008|BLOGGING, FIRM NEWS|0 Comments

Colorado SBDC Network

Originally Posted 12/18/06 written by Shane Percival

A recent Forbes.com article (http://www.forbes.com/home/entrepreneurs/2006/12/15/shopzilla-adozu-vonage-ent-fin-cx_kw_1215wharton.html) discussing topics addressed at the 2006 Wharton Entrepreneurship Conference got me thinking that I needed to do another blog post. Specifically, the article discussed how too much emphasis is placed on venture capital these days when historically business have been funded using friends and family, credit cards, second mortgages, and Small Business Administration (SBA) loans.

It was this SBA snippet that got me thinking I needed to do some shameless plugging of the services provided by Leyendecker & Lemire, LLC. No, we don’t fund companies, but we do work with an organization, the Colorado SBDC Network, that can provide you with information on how to do so. The SBDC is a great organization as it provides, free of charge, a seemingly endless supply of information on how to get your start-up off the ground and running.

The SBDC recently asked us to provide our services for an intellectual property seminar. So, ON JANUARY 24, 2007 FROM 3PM – 5PM, MYSELF, KURT LEYENDECKER, AND PETER LEMIRE WILL BE HOLDING AN INTELLECTUAL PROPERTY SEMINAR AT THE SOUTH METRO DENVER SBDC OFFICE. To sign up for this free seminar, click here: http://www.smallbusinessdenver.com/events.cfm. Specifically, we’ll be discussing patents, trademarks, and copyrights. However, if there’s a question on how to fund your business, we’ll give it our best shot. Hope to see you there.

By | October 14th, 2008|FIRM NEWS|0 Comments

L&L Welcomes A New Associate

Originally Posted 11/7/06

Shane Percival, a clerk with the Firm for the past 2 years, has joined us as an associate attorney. We are lucky to have him and we are sure he will continue providing the same high quality work product he provided when he was a clerk.

Shane’s practice will be focused on patent procurement.

At some point in the near future expect to see Blog articles by Shane.

Lately, our little firm growing very rapidly. Our current stable of dedicated L&Lers includes Partners Peter Lemire and Kurt Leyendecker, Associate Shane Percival, Patent Agent Albert Haegele, and last but certainly not least our office manager Jackie Rodiquez who keeps the us coordinated.

Anyhow, if you call and have an opportunity to speak with Shane congratulate him on having been recently sworn in as a Colorado Attorney.

By | October 14th, 2008|FIRM NEWS|0 Comments