Do you or your clients sell online? Then it is imperative that you understand new business tax liabilities in terms of nexus.
A state's ability to impose taxes on a multistate business is limited by nexus standards rooted in the U.S. Constitution. In 1992, the U.S. Supreme Court reaffirmed its long-standing rule and held in Quill Corp. v. North Dakota that nexus, for use tax collection purposes, requires some form of physical presence in the taxing state. In today's economy, however, states are continuing to push nexus limits farther than ever before and are now clearly reaching beyond traditional notions of nexus by relying on economic connections to create nexus. Is merely having customers in a state or generating income from a state enough to create tax obligations? The Quill Corp decision is currently before the U.S. Supreme Court in South Dakota v. Wayfair. Explore the concept of economic nexus and update recent judicial and legislative developments. Understand emerging trends in this area and why merely having customers in states with economic nexus statutes could subject you to new business tax liabilities. Learn how to handle nexus inquiries and which states to look out for in terms of nexus planning. This is a must for any business that sells to or generates receipts from customers in states where they otherwise have no other connections.
Learn Some of Today's Unanswered Nexus Questions
- What, if any, level of physical presence falls short of establishing substantial nexus?
- Is the bright line test a safe harbor or minimum threshold?
- Who has the burden of proof (state or taxpayer)?
- How long does nexus last?
- Different Standard Based on Type of Tax (Sales Tax, Franchise Tax, Gross Receipts Taxes, Income-Based Taxes)?
Get Updates on the Federal Legisaltive Efforts
March 2015 – The Marketplace Fairness Act of 2015 (S. 698) - federal legislation pending that would allow SSUTA members to impose collection requirements on remote vendors as well as nonmember states that conformed to specific requirements only if the remote vendor has gross annual receipts in total remote sales in the United States in the preceding calendar year exceeding $1 million
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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
- Due Process and Commerce Clause Nexus - the General Rule
- U.S. Supreme Court Authority - What Is Substantial Nexus?
- Impact of South Dakota v. Wayfair
- Controversy in State Courts Regarding Whether Quill's Physical Presence Test Applies to Taxes Other Than Sales and Use Tax
- Different Standard Based on Type of Tax? (Sales Tax, Franchise Tax, Gross Receipts Taxes, Income-Based Taxes)
- P.L. 86-272 Imposes Additional Restrictions in Addition to Commerce Clause Issue
- Does Merely Having Customers in a State or Generating Income From a State Create Tax Nexus?
Discussion of Recent and Pending Cases Impacting Out-Of-State Vendors
Case Law Update - Commerce Clause
- Nexus Litigation in U.S. Supreme Court
- Nexus Litigation in the State Courts
- Intangible Holding Company Cases
- Credit Card Cases
- U.S. Supreme Court Activity and Inactivity
- Economic Substance and Business Purpose Cases
Case Law Update - Due Process Clause, Scioto and Conagra Cases
Legislative Update - Economic Nexus, Click-Through Nexus, What's Next?
- What (and Where) Is Economic Nexus?
- The Pairing of Economic Nexus and Gross Receipts
- What (and Where) Is Click-Through Nexus?
- Overview of Click-Through Nexus Statutes
- Overview of Cloud Computing Issues
- Current Constitutional Challenges
- Multistate Tax Commission - Factor Nexus Proposals
- Federal Legislative Efforts - Business Activity Tax Simplification Act and Market Place Fairness Act Legislation
- State Tax Legislative Efforts
Nexus Enforcement Activity - How Does Nexus Affect Your Business Model?
- Multistate Businesses and Internet Marketing
- Financial Institutions and Credit Card Companies
- Intangible Licensing Activities
- Gift Card Income, Other Special Purpose Entities
- How to Handle Nexus Assertions
- Voluntary Disclosure Programs
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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 June 27, 2018.
Call 1-866-352-9540 for further credit information.
- AK CLE 1.5
- Alaska attorneys may receive 1.5 hours of continuing legal education for completing this program. Please contact the Alaska Bar Association or go to www.alaskabar.org for details regarding reciprocity with other states.
- AL CLE 1.6
- This course or a portion thereof has been approved by the Alabama State Mandatory Continuing Legal Education Commission for a maximum of 1.6 hours credit.
- Arizona CLE 1.5
- The Arizona State Bar does not pre-approve or pre-certify MCLE programs. However, records of this program and attendance will be maintained by Lorman Education Services for auditing purposes. This activity may qualify for up to 1.5 hours toward your annual CLE requirement for the State Bar of Arizona.
- CA MCLE 1.5
- Lorman Business Center, Inc. is a State Bar of California approved MCLE sponsor and this course qualifies for 1.5 CLE hours of participatory credit.
- CT CLE 1.5
- Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 1.5 CLE credit(s).
- HI CLE 1.5
- This program was approved by the Hawaii State Board of Continuing Legal Education for 1.5 CLE credit hours.
- IL CLE 1.5
- This course was approved for a total of 1.5 hours of MCLE Credit by the Illinois MCLE Board.
- ME CLE 1.5
- This course has been approved by the State of Maine Board of Overseers of the Bar. Lawyers who complete this course shall receive 1.5 hours of CLE credit under M. Bar R. 12.
- MS CLE 1.7
- This program has been approved by the Mississippi Commission on Continuing Legal Education for a maximum of 1.7 credit hours.
- MT CLE 1.75
- This program has been approved by the Montana Commission of Continuing Legal Education for a total of 1.75 CLE credits.
- ND CLE 1.75
- North Dakota CLE policy does not allow for pre-approval of any self-study courses. This course may qualify for up to 1.75 hours of CLE credit.
- NH MCLE 1.6
- NH MCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. Lorman Education Services believes this course meets the requirement of NH Supreme Court Rule 53 and may qualify for CLE credit(s). Program Length: 95 Minutes.
- NJ CLE 2.0
- This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 2.0 hours of total CLE credit.
- NV CLE 1.5
- This program has been approved by the Nevada Board of Continuing Legal Education for 1.5 CLE hours.
- NY CLE 2.0 including Areas of Professional Practice 2
- This course has been approved in accordance with the requirements of the New York Continuing Legal Education Board for up to a maximum of 2.0 credit hours in the area(s) of Areas of Professional Practice for 2.00 hours. Each hour may be counted only as satisfying one category of credit. Duplicate credit for the same hour of instruction is not permitted. This course qualifies for both established and newly admitted attorneys. Lorman Business Center, Inc. has a financial hardship guideline. Please contact customer service at 1.866.352.9539 for instructions on how to apply.
- PA CLE 1.5
- This Distance Learning program has been approved by the Pennsylvania Continuing Legal Education Board for 1.5 hours of substantive law, practice and procedure CLE credit.
- RI CLE 1.5
- This program has been approved by the Rhode Island Mandatory Continuing Legal Education Commission for 1.5 hours of CLE credit.
- TN CLE 1.63
- This program has been approved as a distance learning format by the Tennessee Commission on Continuing Legal Education for a maximum of 1.63 hours of credit.
- VT CLE 1.5
- This program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.5 hours of self-study CLE credit.
- WA CLE 1.75
- This program has been approved by the Washington State Board of Continuing Legal Education for 1.75 hours of A/V credit under the Law & Legal Procedure category.
- WI CLE 1.5
- This program has been approved by the Board of Bar Examiners for 1.5 hours for use toward the Wisconsin Mandatory CLE requirement.
- WV MCLE 2.0
- This program has been approved by the West Virginia State Bar MCLE Commission for 2.0 MCLE hours.
To earn each credit Lorman offers through the OnDemand learning platform, you need to watch 100% of the program. Also, for certain credits you will need to fulfill additional requirements which will be displayed on the "credits" tab when viewing the course.
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
Audio & Reference Manual
- Arizona CLE 1.5
- CA MCLE 1.5
- CT CLE 1.5
- GA CLE 1.7
- HI CLE 1.5
- IL CLE 1.5
- ME CLE 1.5
- MT CLE 1.75
- NJ CLE 2.0
- NV CLE 1.5
- NY CLE 2.0
- VT CLE 1.5
- WA CLE 1.75
- WV MCLE 2.0
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
MP3 Download
- Arizona CLE 1.5
- CA MCLE 1.5
- CT CLE 1.5
- HI CLE 1.5
- IL CLE 1.5
- ME CLE 1.5
- MT CLE 1.75
- NJ CLE 2.0
- NV CLE 1.5
- NY CLE 2.0
- VT CLE 1.5
- WA CLE 1.75
- WV MCLE 2.0
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
Credit
More Program Information
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
John P. Barrie
Bryan Cave Leighton Paisner LLP
- Partner in the Washington and New York offices of Bryan Cave Leighton Paisner LLP
- Practice focuses solely in the areas of federal and state tax controversy and transactional matters
- Regularly represents taxpayers in state sales/use tax and state income tax controversy matters
- Transactional practice includes providing tax advice to public and private businesses in taxable and tax-free mergers, acquisitions, reorganizations, spin-offs, divestitures and restructurings
- Past member of the New York University SALT Study Group and the Partnership for New York City
- Adjunct professor in the graduate tax program at Georgetown University Law Center, where he has taught courses in reorganizations and corporate tax planning and at New York Law School where he has taught courses in corporate tax planning, S-corporations and tax court litigation
- Past chair, DC Bar Tax Section; past chair, National Associations of State Bar Tax Sections; past vice-chair, ABA Tax Section
- Fellow of the American College of Tax Counsel
- Listed in Best Lawyers of America and Super Lawyers
- Former attorney-advisor to Judge Leo Irwin, United States Tax Court
- J.D. degree, University of California-Hastings; LL.M. degree (tax), New York University; B.A. degree, University of California-Los Angeles
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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.
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