Description
Gain a better understanding of your sales and use obligations and stay up to speed on the current internet transaction tax law.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 postWayfair and the various types of economic nexus laws that have been enacted by the states.
Date: 2021-03-02 Start Time: End Time:
Learning Objectives
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
How Much Physical Presence 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
• Marketplace Facilitators
Beyond Physical Presence: Economic Nexus Laws
The Streamlined Sales and Use Tax Agreement
South Dakota v. Wayfair: The Supreme Court Revisits and Strikes Down the Physical Presence Test
Post-Wayfair, Now What?
• South Dakota Style Nexus Laws
• Other Economic Nexus Laws
• States Without Economic Nexus Laws
• Federal Proposals
• Post-Wayfair Economic Nexus Litigation
AIPB ,CLE (Please check the Detailed Credit Information page for states that have already been approved) ,Additional credit may be available upon request. Contact Lorman at 866-352-9540 for further information.
Pat Derdenger-Lewis Roca Rothgerber Christie LLP, Karen Lowell – Lewis Roca Rothgerber Christie LLP
