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Colorado's Internet Use Tax and the Future of Internet Taxation

In the continued growth of the United States e-commerce industry, states have progressively devised mechanisms to attempt to force Internet retailers to collect sales tax. Colorado's Internet use tax reporting requirements was the first reporting regime to use the threat of onerous reporting requirements, the imposition of penalties and the tracking of use tax reporting by in-state customers as a mechanism to incentivize (or force) Internet retailers to register to collect and remit Colorado sales tax. However, the enactment of this reporting regime has been met with legal challenges and the dissatisfaction of Colorado residents. In addition, other states have watched closely and have proposed similar legislation or have continued to enact "New York Style Amazon Laws" in an effort to expand their sales and use tax nexus standard. While federal legislation has been proposed which would largely resolve these issues, it has failed to gain the support needed for passage. Until then, it is likely we will see future legal challenges and possibly some guidance from the United States Supreme Court.


Runtime: 81 minutes
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Overview of Colorado's Reporting Use Tax Reporting Requirements

  • How They Began and Evolved Into the Current Form
  • Who They Apply to and What Exactly Is Required
  • Challenges to the Constitutionality of the Reporting Requirements and the Future of the Requirements in Light of Such Challenges and Recent Elections in Colorado

Reporting Requirement Trends

  • What Other States Have Done in Light of Colorado's Enactment of Its Reporting Requirements
  • Continued Enactment of "New York Style Amazon Laws"
  • Pending Legal Challenges

Future of Internet Taxation

  • Federal Legislation
  • Supreme Court Review of Nexus Standard
  • Continued State Challenges
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

This course was last revised on February 16, 2011.

Call 1-866-352-9540 for further credit information.

No Credit Available

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Michele Borens

Sutherland Asbill & Brennan LLP

  • Partner in the Washington, D.C., office of Sutherland Asbill & Brennan LLP and a member of the Tax Practice Group
  • Assists clients with a multitude of state and local tax issues and working extensively in all areas of multistate tax planning, research, controversy and tax matters with particular emphasis on corporate and franchise tax issues
  • Focuses on state tax planning, including multi-state strategies, state-specific tax reductions, transactional planning and reverse income tax reviews
  • Before joining the firm, she was a manager with PricewaterhouseCoopers LLP, in the State and Local Tax Services Group, where she worked for more than five years
  • Certified public accountant in Maryland and Virginia
  • Member of the American Bar Association, Taxation Section of the District of Columbia Bar and American Institution of Certified Public Accountants
  • LL.M. degree, Georgetown University School of Law
  • J.D. degree, Santa Clara University School of Law
  • B.A. degree, California State University
  • Can be contacted at [email protected]
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Product ID: 387184
Published 2011
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