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  • 19 minutes

South Dakota v. Wayfair - The Supreme Court Revisits the Physical Presence Test

 

South Dakota Takes Legislative Action to Challenge Quill

Pre-Wayfair there was a confusing state of sales tax collection and nexus, which had conflicting legislation and conflicting case law that dealt with what did and what did not constitute sufficient physical presence. The U.S. Supreme court was faced with this when they took on the South Dakota v. Wayfair case. This video reviews that case and the litigation that tested the constitutionality of S.B. 106.

Runtime: 18 minutes
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Agenda

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Faculty

Pat Derdenger

Pat Derdenger

Lewis Roca Rothgerber Christie LLP

  • Partner in the Phoenix office of Lewis Roca Rothgerber Christie LLP
  • 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

Lewis Roca Rothgerber Christie 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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