White Paper

10 Pages
  • 10 Pages

The Use Tax Collection Duty for Internet Vendors


Presence of traveling salesmen is insufficient to support imposition of a sales tax.

Are you keeping current on Internet transaction tax law? Due to increasing budget deficits, states are taking aggressive positions in an effort to impose sales and use tax obligations on internet transactions. However, Internet vendors struggle with a blurry and sometimes poorly defined landscape with respect to sales and use taxes that are impacted by both state law and federal constitutional principles. This white paper provides an overview of the various United States Supreme Court and state court cases dealing with the use tax collection duty, and particularly the type of in-state physical presence needed to satisfy the substantial nexus requirement.




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

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