Are
you up to speed on the current internet transaction tax law? Gain a
better understanding of your sales and use obligations.
The United States Supreme Court revisited the physical presence
test as last laid out in the Quill case more than 25 years ago and
struck the test down, finding the physical presence rule of Quill
‘unsound and incorrect.
The Court upheld South Dakota’s economic presence statute,
which requires that remote internet sellers pay sales tax if they
had a minimum of $100,000 of sales into South Dakota or a minimum of
200 sale transactions to South Dakota customers in the prior year.
However, the Court stopped there and did not articulate an economic
nexus standard other than to uphold the South Dakota statute.
With physical presence out and economic nexus in, but no
articulated minimum economic nexus standard, what is in store now
for internet retailers? This topic will help you better understand
internet sales taxation post-Wayfair and the various types of
economic nexus laws that have been enacted by the states.
Learning Objectives:
- You will be able to identify Post-Wayfair, what now for
internet retailers.
- You will be able to recognize the beginnings of the
physical presence test.
- You will be able to discuss how states test the limits
of physical presence.
- You will be able to review South Dakota v. Wayfair.
This Live Webinar Covers These Hot Issues:
The Beginnings of the Physical Presence Test
-
The National Bellas Hess Case (1967): Physical Presence
Required by Both the Due Process Clause and the Commerce
Clause
-
The Quill Case (1992): Physical Presence Test Revisited
The Physical Presence Test Evolves
-
How Much Is Needed: Something More Than Slightest Physical
Presence
-
Nexus Through Others: Agents, Affiliates and Independent
Contractors
States Test the Limits of Physical Presence
-
Amazon® Laws
-
Notice and Reporting Requirements
-
Tracking Cookie Nexus
-
Market Place Nexus
-
Economic Nexus
South Dakota v. Wayfair: The Supreme Court Revisits the
Physical Presence Test
-
Strikes Down the Test
-
Upholds South Dakota's Economic Nexus Statute
-
But Does Not Articulate a Minimum Commerce Clause Standard
for Economic Nexus
-
Other Considerations: Retroactive Application and the
SSUTA
Post-Wayfair, What Now for Internet Retailers
-
South Dakota Style Nexus Laws
-
Other Economic Nexus Laws
-
States Without Economic Nexus Laws (Still Relying on
Physical Presence?)
-
Was Wayfair an Invitation for Congress to Act?
Credit Information (Sponsored by Lorman Education Services):
For Detailed Credit Information page
click here
Only registered attendee will receive continuing education credit.
Faculty
Pat Derdenger, Steptoe & Johnson LLP
- Partner in the Phoenix office of Steptoe & Johnson LLP,
head of the firm’s SALT practice
- 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, Steptoe &
Johnson LLP
- Associate in Steptoe & Johnson LLP’s Phoenix office
- 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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