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Sales Taxation of Internet Transactions:What Now After Wayfair?

Date: Wednesday, April 3, 2019
Time: 1:00 - 2:40 pm EST

Sponsored by Lorman Education Services

Registration - Live Webinar Only: $219.00

Registration - Live Webinar Plus CD Recording: $288.00


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):

  • CLE
  • CPE
  • AIPB

For Detailed Credit Information page click here

Only registered attendee will receive continuing education credit.


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

(Not available outside the US)