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Sales Taxation of Internet Transactions:What Now After Wayfair?

Are you up to speed on the current internet transaction tax law? Gain a better understanding of your sales and use obligations.

The United States Supreme Court revisited the physical presence test as last laid out in the Quill case more than 25 years ago and struck the test down, finding the physical presence rule of Quill 'unsound and incorrect'. The Court upheld South Dakota's economic presence statute, which requires that remote internet sellers pay sales tax if they had a minimum of $100,000 of sales into South Dakota or a minimum of 200 sale transactions to South Dakota customers in the prior year. However, the Court stopped there and did not articulate an economic nexus standard other than to uphold the South Dakota statute. With physical presence out and economic nexus in, but no articulated minimum economic nexus standard, what is in store now for internet retailers? This topic will help you better understand internet sales taxation post-Wayfair and the various types of economic nexus laws that have been enacted by the states.

Runtime: 104 minutes
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Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Overview of Nexus: The Threshold Requirement for State Taxation of Internet Businesses

Constitutional Limitations on States' Power to Tax Interstate Commerce, i.e., Internet Transactions

  • The Due Process Clause Requires a Definite Link or Minimum Connection, Physical Presence Not Needed
  • The Modern Commerce Clause's Four-Pronged Test and the Substantial Nexus Requirement, Physical Presence Required

Substantial Nexus and the Commerce Clause

  • Physical Presence Is Constitutionally Required
  • How Much Physical Presence? The Cutting-Edge Issue
  • The Relationship Between the Physical Presence and the Activity Being Taxed
  • Nexus, Establishing Presence for Internet Vendors

The Next Layer - Establishing Nexus Through Others and the Developing Case Law

  • Affiliate Nexus
  • Agency Nexus

Emerging State Approaches to Taxing Internet Vendors

  • Amazon® Laws, Affiliate Nexus and Increased Reporting Requirements
  • Federal Legislation Affecting Internet Sales Tax Collection and Nexus
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Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

This course was last revised on October 3, 2018.

Call 1-866-352-9540 for further credit information.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Audio & Reference Manual

  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • GA CLE 1.7
     
  • HI CLE 1.5
     
  • IL CLE 1.5
     
  • ME CLE 1.5
     
  • MT CLE 1.75
     
  • NJ CLE 2.0
     
  • NV CLE 1.5
     
  • VT CLE 1.5
     
  • WA CLE 1.75
     
  • WV MCLE 2.0
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

MP3 Download

  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • HI CLE 1.5
     
  • IL CLE 1.5
     
  • ME CLE 1.5
     
  • MT CLE 1.75
     
  • NJ CLE 2.0
     
  • NV CLE 1.5
     
  • VT CLE 1.5
     
  • WA CLE 1.75
     
  • WV MCLE 2.0
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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More Program Information

Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Pat Derdenger

Pat Derdenger

Steptoe & Johnson LLP

  • Partner in the Phoenix office of Steptoe & Johnson LLP, head of the firm’s SALT practice
  • Emphasizes his practice on federal, state, and local taxation law and is certified as a tax law specialist by the Arizona State Bar
  • On June 15, 2017, he received the State Bar of Arizona’s Top Tax Attorney award
  • Has been listed in The Best Lawyers in America since 1995 and has been listed in Southwest Super Lawyers for state, local, and federal taxation since 2007
  • In his extensive state and local tax practice, he advises and represents his business clients on corporate and individual income, sales, use, and property tax matters, including litigation of those matters at all levels—audits and appeals through various administrative stages, the tax court, court of appeals and supreme court
  • Represents clients in tax litigation as well as counsels them on the state and local tax implications of their business transactions
  • Frequent lecturer on state and local tax subjects to a wide variety of professional audiences
  • J.D. degree, University of Southern California Law School; LL.M. degree in taxation, George Washington University School of Law; M.B.A. degree, University of Southern California Marshall School of Business; B.A. degree, Loyola University of Los Angeles
Karen Jurichko Lowell

Karen Jurichko Lowell

Steptoe & Johnson LLP

  • Associate in Steptoe & Johnson LLP’s Phoenix office
  • Focuses practice on sales, use, and property tax matters, including tax audits and appeals through various administrative stages, the tax court, and the court of appeals
  • Advises manufacturers, high tech companies, construction contractors and developers, electric utilities, solar energy companies, and other clients on various multistate sales and use tax issues, including advising e-commerce businesses on their multistate sales and use tax nexus and collection obligations
  • Experienced with property tax valuation appeals for various types of industrial and commercial properties, corporate transactions, and health care taxes
  • J.D. degree and Certificate of Tax Law and Policy, magna cum laude, University of Arizona James E. Rogers College of Law; B.S. degree, University of Southern California
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Product ID: 404269
Published 2018
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