In July 2017, the Multistate Tax Commission (MTC) announced a voluntary tax amnesty program for unregistered online marketplace sellers that have nexus and back tax exposure resulting from the storage of inventory in third-party fulfillment centers that facilitate retail sales into a state. Under the program, eligible taxpayers may obtain amnesty from any past due sales and possibly income or franchise tax liability, including interest and penalties, in connection with online retail sales activity in the participating states. This white paper reviews different states that are participating and the regulations established for remote sellers.
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
Lewis Roca Rothgerber Christie LLP
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
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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