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The Property Tax Deskbook, 23rd Edition, 2018
Virtual 2020 May Tax Meeting: State & Local Taxes [CC]
![Virtual 2020 May Tax Meeting: State & Local Taxes [CC]](/content/dam/aba-cms-dotorg/products/ecd/ondemand/401078781/401078781.Def.L.png.transform/product-2x/img.png)
Virtual 2020 May Tax Meeting: State & Local Taxes [CC]
Two one-hour panels, including: digital services and their SALT consequences and the scope of Public Law 86-272 in this Post-Wayfair, high-tech era. See below for panel details.
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12/31/2024
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Closed Captioned. 1:00 PM - 2:00 PM
The Digital Era: Digital Services and their Opaque SALT Consequences. Digital services present an ever-changing landscape, as do the states’ responses to them. Maryland and Nebraska have proposed new and controversial taxes on digital advertising. The panel will examine how these proposed taxes and other developments fit within current and proposed US and European taxes on the digital economy. The discussion will also include grounds for objecting to taxes on digital services, including challenges under the US Constitution and Internet Tax Freedom Act.
Panelists:
Ted Bernert, BakerHostetler, Columbus, OH (Moderator)
Jennifer Karpchuk, Chamberlain Hrdlicka White Williams & Aughtry, West Conshohocken, PA
Jeanette Moffa, Moffa Sutton & Donnini, Ft. Lauderdale, FL
2:00 PM - 3:00 PM
The Scope of Public Law 86-272 in this Post-Wayfair, High-Tech Era. The constitutional limitations of the Commerce Clause on state and local taxes were significantly changed by the United States Supreme Court’s decision in June 2018 in South Dakota v. Wayfair, Inc. But what impact, if any, have the Wayfair decision and technological developments, such as the utilization of increasingly interactive websites by American businesses, had on the applicability of Public Law 86-272, a 1959 federal statute that created a state and local income tax nexus safe harbor for sellers in interstate commerce whose business activity in a customer’s state is limited to the solicitation of sales orders for tangible personal property, with those sales orders being processed and filled by the seller at locations outside the customer’s state? This panel will explore this important jurisdictional issue for American businesses.
Panelists:
John A. Biek, Neal Gerber & Eisenberg LLP, Chicago, IL (Moderator)
Shirley K. Sicilian, KPMG LLP, Washington, D.C.
Helen Hecht, Multistate Tax Commission, Washington, D.C.
Product Details
Panelists
Edward J Bernert, Helen Hecht, Jeanette Elizabeth Moffa, Jennifer Weidler Karpchuk, John A Biek, Shirley Klenda Sicilian
Sponsors
Section of Taxation
Product Code
TX2006MAYW06OLC
Duration
120
Publication Date
6/25/2020 12:00:00 AM
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