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The Riddles of E-Commerce: Sales and Use Taxes Post-Wayfair - Anything but Simplification

 

Understand different state economic thresholds and how these thresholds affect your tax liability as an e-commerce business.

Most e-commerce businesses know the Supreme Court decision in Wayfair sanctioned a new economic nexus standard for imposing sales and use tax obligations on out-of-state business. Through generic references to taxing Internet sales and relatively simple economic thresholds applicable to the largest e-commerce business, public commentary conveys the sense that this shift to economic nexus is relatively straight-forward. However, many businesses, especially small- and medium-sized businesses, do not know that the different states have established different thresholds for applying economic nexus. These varying thresholds, often dependent on nuances of state law, can present a formidable trap for the wary and unwary alike. This topic will help e-commerce businesses, and their advisors, understand the different state economic thresholds and how these thresholds affect a business's potential tax liabilities. In addition, this material will help identify when, or if, an e-commerce business should begin collecting and remitting state sales and use taxes.

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The Riddles of E-Commerce: Sales and Use Taxes Post-Wayfair - Anything but Simplification

Agenda

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The Riddles of E-Commerce: Sales and Use Taxes Post-Wayfair - Anything but Simplification

Faculty

Frank Crociata

Frank Crociata

GALLAGHER & KENNEDY

  • Shareholder in the Santa Fe, New Mexico office of GALLAGHER & KENNEDY and is licensed in Arizona and New Mexico
  • Practice focuses on state and local taxation controversies and advice, government affairs, and federal Indian law
  • Represents taxpayers in complex sales and use tax, corporate income tax cases involving constitutional limits on state taxation
  • Through most of his career, he has represented taxpayers; however, upon gubernatorial appointment, also served as New Mexico‚Äôs Tax Policy Director from 2015 through 2017
  • J.D. degree, Order of the Coif and an Associate Editor of the Law Review, University of Colorado, Boulder; B.A. degree, Duke University
  • Can be contacted at 505-989-7348 or [email protected]
Scott Woody

Scott Woody

GALLAGHER & KENNEDY

  • Associate in the Santa Fe, New Mexico office of GALLAGHER & KENNEDY and is licensed in New Mexico
  • Practice focuses on state and local taxation controversies and advice, and governmental and regulatory affairs
  • An active member of the ABA Section of Taxation; and a member of the New Mexico Bar - Taxation Section and the New Mexico Bar - Business Law Section
  • LL.M. degree in taxation, New York University; J.D. degree, cum laude, University of New Mexico; M.A. degree in accounting, University of New Mexico; B.S. degree, New Mexico Institute of Mining and Technology
  • Can be contacted at 505-989-7299 or [email protected]
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The Riddles of E-Commerce: Sales and Use Taxes Post-Wayfair - Anything but Simplification

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