Rafelson Law PLLC
A law firm built for eCommerce and online business owners
Fortune 500 legal thinking, scaled for eCommerce
Rafelson Law PLLC is an internationally recognized law firm for eCommerce and online business owners. Our focus is buying and selling online businesses, from valuation and the letter of intent through due diligence and closing. We also handle intellectual property, regulatory compliance and Prop 65 notices, and we assist with complex Amazon account suspensions and Section 3 deactivations.
Results Speak. Here are some of ours.
By the numbers
Past results do not guarantee similar outcomes
Attorney advertising
Buying or selling an online business
We represent online business owners and buyers in exits and acquisitions. Paul S. Rafelson, the Founder, and Katherine (Katie) Dariano, a Senior Counsel, handle the firm’s deals.
For sellers
Have a lawyer read the broker agreement and letter of intent before you sign, because those documents can bind you early. We offer valuation advisory as part of sell-side work.
For buyers
We review the purchase agreement and the diligence record: financial statements tied to platform reports, account health, supplier contracts and brand and IP ownership.
Our attorneys

Paul S. Rafelson
Founder
Paul founded the firm and originates its M&A work. He also handles Amazon account matters, Prop 65 notices and compliance work. He is admitted in Florida (2005) and New Jersey (2006). He holds a J.D. and M.B.A. from Villanova, a B.B.A. in Accounting from UMass Amherst, and an LL.M. in Taxation from NYU.

Katherine (Katie) Dariano
Senior Counsel
Katie’s practice focuses on mergers and acquisitions, business transactions, complex commercial contracts and dispute resolution. She leads the firm’s M&A practice and is admitted in New York (2021).
Online Merchants Guild, the Supreme Court and Congress
Paul founded the Online Merchants Guild in 2018, a volunteer-led trade association run by and for Amazon sellers. It is the world’s first seller-run Amazon seller trade association.
Paul wrote the Online Merchants Guild’s amicus brief in South Dakota v. Wayfair at the U.S. Supreme Court (No. 17-494, 2018) as counsel of record. He submitted written testimony to the House Small Business Committee for its March 3, 2020 hearing on the Wayfair decision, and the Guild’s written statements to the House Judiciary Committee’s antitrust investigation of Amazon (2020) and its 2021 antitrust markup.
In the House Judiciary Antitrust Subcommittee’s October 2020 staff report (reprinted as Committee Print 117-8, 2022), the Guild was cited 13 times, more than any other outside group, on Amazon’s treatment of third-party sellers.
In the news
Press coverage and commentary, linked to the original articles.
EU launches antitrust investigation into Amazon
- Op-ed by PaulWhy Amazon Prime should be free to everyoneCNN Opinion · May 30, 2018
- QuotedWhy Amazon is the winner of the Supreme Court sales tax rulingCNBC · June 21, 2018
- QuotedAmazon Sellers Brood as States Come Calling for TaxesThe New York Times · Nov. 15, 2017
- VideoAmazon Empire: The Rise and Reign of Jeff BezosPBS Frontline (on-camera interview) · Feb. 18, 2020Paul appears on camera as Executive Director of the Online Merchants Guild, which he founded.
- QuotedAmazon Sellers Slam CEO Jeff Bezos Following Antitrust TestimonyBusiness Insider · July 30, 2020
- QuotedWho's responsible for Amazon sellers' sales taxes?CBS News MoneyWatch · Oct. 31, 2017
- QuotedAmazon pulled into another sales-tax fight as states go after third-party sellers on its marketplaceThe Seattle Times · Nov. 3, 2017
- QuotedIn a bid to offer the best prices, sellers say Amazon is getting overzealous (Amazon Briefing)Modern Retail · Jan. 26, 2023
- Op-ed by PaulOpinion: Lawmakers should not be swayed by Amazon’s investment in IowaDes Moines Register · Jan. 17, 2022
- QuotedWhat's at stake in the e-commerce sales tax debateRetail Dive · April 16, 2018
More articles and op-eds (6)
- QuotedTrump's attack on Amazon has some basis in truthCNBC · Aug. 16, 2017
- QuotedAmazon gives in to Massachusetts tax officials and agrees to turn over third-party seller dataCNBC · Jan. 23, 2018
- QuotedAmazon ran a sting to root out counterfeit textbooks, but some small sellers say they were unfairly targetedCNBC · Dec. 13, 2018
- QuotedCalifornia failed to collect billions from Amazon and hurt taxpayers, shop owner says in lawsuitThe Sacramento Bee · Aug. 8, 2019
- Coverage of the Guild’s foundingAmazon Sellers Seek More Clout With New 'Merchants Guild'Bloomberg · March 19, 2018
- Op-ed by PaulRAFELSON: Small Businesses Need Big Change From AmazonNH Journal (via InsideSources) · Sept. 26, 2021
International coverage
- InternationalMore influence for Amazon sellers: they are founding an associationWortfilter (Germany, in German) · March 22, 2018Original headline: Mehr Einfluss für Amazon Händler: Sie gründen einen Verband
- InternationalAmazon sellers seek more influence with new guildGestión (Peru, in Spanish) · March 20, 2018Original headline: Vendedores de Amazon buscan más influencia con nuevo gremio
- InternationalAmazon sellers form their own association to speak up and want to negotiate terms with the platformCifnews (China, in Chinese) · March 22, 2018Original headline: 亚马逊卖家自发建立协会发声,还想和平台协商条款
- InternationalAmazon sellers launch the Online Merchants GuildTamebay (UK, now ChannelX) · March 19, 2018
Podcasts and video interviews
- VideoThe Truth About Selling Your E-Commerce BusinessBlueTuskr (The E-Comm Show EP.235) · June 16, 2026
- VideoLegal Due Diligence Mistakes To Avoid When Acquiring An E-commerce BusinessJaryd Krause, Buying Online Businesses · April 2, 2025
- VideoLegal TRAPS for Amazon Sellers (Avoid These!)Christopher Grant, Clear the Shelf Podcast · February 6, 2025
- VideoSurviving the Amazon Purge: How to Thrive Amidst the ChaosEcomm Breakthrough · November 5, 2024
- VideoThe IRS Will Get Their Pound of Flesh – Part 1Tax Alpha Solutions · January 11, 2023
- VideoOnline Sales Tax: Tips for Ecommerce BusinessesFiring The Man Podcast · December 26, 2022
- VideoThe Amazon Aggregator Bubble, Buy With Prime Threat to Shopify & MoreIncrementum Digital · June 14, 2022
- PodcastImportant Legal Ins and Outs of Operating & Exiting An Online Business with Paul RafelsonMake Each Click Count · Nov. 4, 2022
- PodcastPractical Legal Hygiene for an Amazon Seller with Attorney Paul RafelsonFiring The Man Podcast · December 5, 2022
Contact Rafelson Law
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Rafelson Law PLLC · 2255 Glades Rd, Suite 319A, Boca Raton, FL 33431
Phone: (833) 326-6529 · Email: [email protected]
Informational only; not legal advice. Contacting us does not create an attorney-client relationship, which begins only with a signed written engagement. Please do not send confidential details until we confirm in writing that we represent you. If you face a deadline, say so in your first message.