With Justice Kennedy’s concurrence in Direct Marketing Association, states are choosing legislation that won’t satisfy Quill’s physical presence requirement
While click-through, agency, and even distribution center nexus provisions at least purport to be based on concepts derived from Quill, several jurisdictions have adopted or are considering legislation that simply makes remote vendors taxable regardless of nexus. States legislatures have enacted a spate of laws specifically designed to test the limits of Quill and Justice’s Kennedy’s call for litigation. This white paper review notice and reporting requirements and economic nexus.
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
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
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