E-commerce sales are on the rise. How does sales tax nexus fit in?
Sales tax nexus begins with physical presence. Under Quill Corp. v. North Dakota (1992) the U.S. Supreme Court established a bright line physical-presence test which prevents a state from assessing a sales tax unless the taxpayer or an agent of the taxpayer has a physical presence in the taxing state. While the physical presence test is still the law of the land, it is under severe attack. Our speaker discusses how one online retailer and legislation in four states are challenging this test. He also covers agency nexus, click-through nexus, affiliate and attributional nexus and the coming constitutional challenges to Quill.
Morris N. Robinson, Esq., CPA, LL.M.
M. Robinson & Company, P.C.
- Founder of M. Robinson & Company, P.C., Tax Law Specialists, a tax firm located in Boston's financial district since 2005
- Experienced tax lawyer and certified public accountant with more than 30 years of tax law practice
- Focuses his practice on federal, international, and multistate taxation of businesses and individuals; this includes tax planning for the sale of businesses and resolving highly complex tax issues under the Offshore Voluntary Disclosure Program
- Frequent speaker in front of local and national audiences on topics ranging from family-oriented tax planning to the tax and legal issues facing retirees living overseas
- Written numerous publications including “State Voluntary Disclosure Programs: An Overview,” Tax Analysts, State Tax Notes (January 18, 2016) and “Use State Voluntary Disclosure When Complying with Expanded Nexus,” Tax Analysts, State Tax Notes (February 29, 2016)
- Member of the American Academy of Attorney-Certified Public Accountants (president, New England Chapter), Boston Bar Association (Federal Tax Committee), and Massachusetts Society of Certified Public Accountants (State and Federal Tax Committees)
- J.D. and LL.M degrees, Boston University School of Law; B.S. degree, Babson College
- Can be contacted at 617-428-0055, [email protected], on LinkedIn®: https://www.linkedin.com/in/morrisrobinson, or on Twitter®: @MRobinsonCo
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