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Drop Shipments: Understanding Sales Tax Treatments of the Seller, Shipper, and Customer

 

Get an update on the sales tax laws for drop shipments.

Many retailers and suppliers engage in transactions that are known as drop shipments without full consideration of the tax effects. In light of the Supreme Court's decision in South Dakota v. Wayfair, Inc., et al., nearly every state that imposes sales and use taxes has amended their laws, regulations, and guidance to force out of state retailers and suppliers to collect sales taxes on their behalf. Despite some commonalities, the various laws are frequently inconsistent and counterintuitive. This topic will help you identify drop shipments and determine when your business or client may need to collect sales taxes in the various states, specifically focusing on the federal constitutional underpinnings and the ways states have chosen to update their laws, regulations, and guidance, as well as determine the best way to bring their business or client into compliance.

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Drop Shipments: Understanding Sales Tax Treatments of the Seller, Shipper, and Customer

Agenda

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Drop Shipments: Understanding Sales Tax Treatments of the Seller, Shipper, and Customer

Faculty

Matthew E. Foreman, J.D., LL.M.

Matthew E. Foreman, J.D., LL.M.

Law Offices of Matthew E. Foreman, P.C.

  • Managing attorney at Law Offices of Matthew E. Foreman, P.C.
  • Practice is limited to taxation
  • Conducts regular seminars and workshops on a variety of areas in taxation, specifically tax considerations for businesses entering the United States and sales and use taxes post-Wayfair
  • Admitted to practice law in New York State and admitted to practice before the United States Tax Court; New York City Bar Association; member, State and Local Tax Committee; chair, Subcommittee on Standards of Review and Statutory Interpretation; member, Subcommittee on Continuing Legal Education; member, Emerging Companies and Venture Capital Committee; New York State Bar Association; member, Tax Section
  • Rated as a New York Metro Rising Star by SuperLawyers in the field of taxation
  • LL.M. degree in taxation, New York University School of Law; J.D. degree, The Pennsylvania State University, Dickinson School of Law; B.S. degree, University at Albany, State University of New York
  • Can be contacted at 212-426-3841 or [email protected]
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Drop Shipments: Understanding Sales Tax Treatments of the Seller, Shipper, and Customer

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