White Paper

20 Pages
  • 20 Pages

Multi-State Tax Commission Weighs in on Nexus


The MTC has released a number of discussion drafts of possible nexus guidelines covering the sales and use tax collection obligation functions of out-of-state vendors.

The MTC nexus guideline emphasizes the need to avoid any physical presence in the taxing state, including physical presence through independent contractors and agents acting on the out-of-state vendor’s behalf, in order not to be saddled with the use tax collection obligation. According to the MTC discussion drafts, the several activities may create nexus for remote internet or electronic commerce sellers, including, ownership, lease, use, or maintenance of computer terminals available for access in the taxing jurisdiction; and licensing of proprietary software in the taxing jurisdiction that facilitates use of the on-line service; among others. This white paper reviews the MTC proposed model affiliate sales tax nexus provision, as well as federal Internet tax legislation.



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 Lowell

Karen Lowell

Lewis Roca Rothgerber Christie LLP

Karen Jurichko Lowell

  • Associate the Phoenix office of Lewis Roca Rothgerber Christie LLP
  • 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
  • Named to Best Lawyers in America “Ones to Watch” for 2021
  • 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

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
  • OnDemand Webinars
  • MP3 Downloads
  • Course Manuals
  • Audio Recordings*
  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

Sign Up Today

Access to all training products $699/year

Unlimited Lorman Training

With the All-Access Pass there is no guessing what you will need for your yearly training budget. $699 will cover all of your training needs for an entire year!

Easy Registrations

Once you purchase your All-Access Pass you will never be any further than one-click away from attending any Lorman training course.

Invest in Yourself

You haven't gotten to where you are professionally by luck alone; it's taken a lot of hard work and training. Invest in yourself with the All-Access Pass.