Paul S. Rafelson, Founder of Rafelson Law PLLC

Founder, Rafelson Law PLLC, Boca Raton, Florida

Role at the firm

Paul founded the firm and originates its M&A work. He also handles Amazon account matters, intellectual property, compliance work and Prop 65 notices.

Before founding the firm Paul was in-house tax counsel at Microsoft, Walmart and GE. He sold on Amazon before FBA existed. His commentary on Amazon and online business has appeared on CNN, CNBC, PBS Frontline, Bloomberg and in The New York Times. He also founded SellerBasics, a separate Amazon account-health subscription service.

More than $1B in closed transaction value across client eCommerce deals.

Attorney advertising. Past results do not guarantee similar outcomes.

Paul and Katie

Paul S. Rafelson

Founder

Admitted in Florida (2005) and New Jersey (2006).

Katherine (Katie) Dariano

Senior Counsel

Leads the firm’s M&A practice. Admitted in New York (2021).

Katie’s full biography

Admissions

• Florida (2005)
• New Jersey (2006)

For matters in jurisdictions where our attorneys are not admitted, we work with local counsel or seek admission as the law requires.

Education

• LL.M. in Taxation, New York University (2017)
• J.D. and M.B.A., Villanova University (2005)
• B.B.A. in Accounting, University of Massachusetts Amherst (2001)

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.

Teaching

Paul taught state and local taxation as an adjunct professor at Pace Law School.

Practice areas

Paul’s work with online business owners includes the following. Each page covers one of these areas in detail.

Frequently asked questions

Related pages

Sources and notes

• House Judiciary Subcommittee on Antitrust, Commercial and Administrative Law, Majority Staff Report and Recommendations, Investigation of Competition in Digital Markets (October 2020; reprinted as Committee Print 117-8, Part I, 2022).
• Brief of Amicus Curiae Online Merchants Guild, South Dakota v. Wayfair, No. 17-494 (U.S. Apr. 4, 2018), Paul S. Rafelson, Counsel of Record: supremecourt.gov docket.
• Written Testimony of Paul Rafelson, House Small Business Committee, Subcommittee on Economic Growth, Tax and Capital Access, hearing of Mar. 3, 2020.
• Letter of the Online Merchants Guild to the House Judiciary Subcommittee on Antitrust, Commercial and Administrative Law, Aug. 4, 2020 (HHRG-116-JU05-20200729-SD014).
• Online Merchants Guild, About page.