Back to the Drawing Board? Evaluating State Tax Nexus Post-Wayfair
1 PM EDT
This panel will address the new challenges presented by the US Supreme Court’s recent decision in the Wayfair case, which effectively obliterated the physical presence standard upon which many businesses had been relying to limit the states in which they had sales tax collection and reporting responsibilities. By upholding a standard based on economic presence based on volume or dollar amount of sales into a state, the Wayfair case affects not only internet businesses but virtually all businesses with customers in more than one state.
Discussion topics include:
• The history and background of state tax nexus.
• What is substantial nexus?
• How do the “safe harbors apply?”
• What can remote sellers do now to protect themselves from future multistate tax assessments?
Pat Derdenger, Steptoe & Johnson LLP, Phoenix, AZ
Christi Mondrik, Mondrik & Associates, Austin, TX
Leah Robinson, Mayer Brown LLP, New York, NY
PLEASE NOTE: To receive CLE credit, each individual attendee must be logged into the webinar interface for the ENTIRE program (including the Q&A). Partial credit is not available for this program. Please see the CLE Informaton page for more details.
$75 for Section of Taxation Members
$150 ABA Member*
$125 Young Lawyers
$125 Government / Academic / Non-Profit
$195 All other registrants
Group Discounts Available: 5 or more: $60 per attendee; 10 or more: $50 per attendee. Please e-mail the tax section (firstname.lastname@example.org) for group registration.
FREE Full-time J.D., LL.M., or M.T. Candidates (No CLE Credit/Webcast Only)
FREE Tax Section Members who are Law Professors
*ABA Member registrants will become Tax Section members for 2017-18.
Fee includes an mp3 audio recording that is available within one week following the program date.
Law Student registrants, who are current nonmembers, will also receive complimentary membership to the ABA and the Section of Taxation.