The South Dakota v. Wayfair Decision: Your Business and the Evolving Sales Tax Landscape
In its South Dakota v. Wayfair, Inc. decision, the Supreme Court abandoned Quill Corp. v. North Dakota's physical presence nexus standard, giving states broadened ability to collect tax from online sellers. To settle the remaining South Dakota issues, South Dakota and Wayfair Inc., et al., entered into an agreement wherein the latter will have to comply with the former’s remote seller law.
The South Dakota ruling is expected to have sweeping implications on online retailing and modern e-commerce. Companies need to keep themselves abreast of the recent developments in sales tax collection, particularly in light of South Dakota, to ensure compliance and avoid litigation.
Listen as a panel of distinguished professionals organized by The Knowledge Group provide the audience with the latest sales tax issues in South Dakota v. Wayfair, Inc. Speakers, among other things, will discuss what there is to know in the evolving sales tax landscape.
This LIVE Webcast will discuss the following key provisions:
- South Dakota v. Wayfair – An Overview
- Latest Updates and Developments
- Implications to Sales Tax Landscape
- Ramifications to Remote Sellers
- What’s to Come for the Online Retailing Industry?
- Sales Tax Compliance and Collection in the Years to Come
Richard Cram, Director, National Nexus Program
Multistate Tax Commission
- Provide an update on state efforts to date to implement Wayfair economic nexus by statute, regulation or notice.
- Describe the current status of state notice and reporting requirements, “click-thru nexus” and “cookie nexus” provisions after Wayfair.
- Describe state efforts to impose marketplace facilitator/provider collection requirements through legislation or litigation.
- Provide a brief description of the MTC Multistate Voluntary Disclosure Program.
Charles Maniace, Director of Regulatory Analysis
- How some states are looking at gross sales versus retail sales…and what that means to determining your obligation
- How some states are looking to total transactions and others to just retail transactions or non-resale transactions, and how some are only looking at goods (I think one state has a good rule)
- How states have different rules regarding how sellers should report (or not report) marketplace transactions
- The open question of whether states count marketplace sales as a sale when determining Wayfair thresholds
- Maybe mention some open questions – for example how to handle refunds when tax was originally calculated by a marketplace? Who has liability – are marketplaces protected?
- Massachusetts………. deeper dive on how cookie nexus is different from traditional economic nexus
- Louisiana – are they backing out of their simplified rate structure
- Alaska Locals – are they really going to try something?
- Late Breakers in DC, the Florida proposal, etc.
Richard B. Fry III, Partner
Buckingham, Doolittle & Burroughs, LLC
- What other state taxes obligations may arise from sales tax registration? How does P.L. 86-272 protect taxpayers from income-based taxes?
- How are the larger states (TX, CA, NY, FL) responding to Wayfair?
- What service providers need to know about sales tax collection.
Charles Maniace is the Director of Regulatory Analysis at Sovos, a leading global provider of software that safeguards businesses from the burden and risk of modern tax. An attorney by trade, Chuck leads a team of attorneys and tax professionals responsible for all the tax and regulatory content that keeps Sovos customers continually compliant. Over his 15 year career in tax and regulatory automation, he has provided analysis to the Wall Street Journal, NBC, Yahoo! Finance, Politico, USA Today, Entrepreneur and more.
Charles Maniace is the Director of Regulatory Analysis at Sovos, a leading global provider of software that safeguards businesses from …
Richard Fry is a Partner in the Business Practice Group at Buckingham, Doolittle & Burroughs, LLC with a focus on state and local taxation. He provides clients with trusted advice concerning significant transactions, tax planning. His practice is focused on state and local tax compliance and controversies, including Ohio sales/use tax and multistate nexus compliance. Rich has significant experience representing taxpayers in Ohio tax controversies involving sales / use tax, commercial activity tax, and personal income tax before Ohio courts and the Ohio Board of Tax Appeals. Additionally, Rich represents client in negotiating and drafting agreements for commercial and real estate transactions. Rich served as Chair of the Ohio State Bar Association Taxation Committee and has been asked to present his opinion concerning tax laws and policy to Ohio legislatures on behalf of the Bar Association.
Richard Fry is a Partner in the Business Practice Group at Buckingham, Doolittle & Burroughs, LLC with a focus on …
Richard Cram is the Director of the Multistate Tax Commission’s National Nexus Program in Washington, D.C. The National Nexus Program provides a Multistate Voluntary Disclosure Program that 38 states and the District of Columbia participate in. Cram has recently contributed articles to Tax Analysts State Tax Notes. Prior to his current position, Richard served for 15 years as the Director of Policy & Research in the Kansas Department of Revenue, and for 2 years as an attorney in the Legal Services Bureau of the Department, in Topeka, Kansas. He has worked as a research attorney for the Kansas Supreme Court, and practiced law as an associate in law firms in Chicago, Illinois and Goodland, Kansas. Cram graduated from the University of Kansas School of Law. He currently resides in Alexandria, Virginia.
Richard Cram is the Director of the Multistate Tax Commission’s National Nexus Program in Washington, D.C. The National Nexus Program …
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Method Of Presentation:
General knowledge in sales tax compliance
NY Category of CLE Credit:
Areas of Professional Practice
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Sovos is a leading global provider of software that safeguards businesses from the burden and risk of modern tax. As governments and businesses go digital, businesses face increased risks, costs and complexity. The Sovos Intelligent Compliance Cloud is the first complete solution for modern tax, giving businesses a global solution for tax determination, e-invoicing compliance and tax reporting. Sovos supports 5,000 customers, including half of the Fortune 500, and integrates with a wide variety of business applications. The company has offices throughout North America, Latin America and Europe. Sovos is owned by London-based Hg. For more information visit www.sovos.com and follow us on LinkedIn and Twitter.
About Buckingham, Doolittle & Burroughs, LLC
Buckingham is a corporate law firm that counsels Middle Market executives and business leaders all over Ohio and beyond. With offices in Canton, Akron, and Cleveland, Buckingham offers clients Business Law Reimagined through sophisticated and practical legal services. Serving the region for over 100 years with nearly 70 attorneys, Buckingham’s mission is to deliver meaningful experiences through the practice of law, exceed expectations in terms of service, counsel and business sense, and to offer continuous value to the industries, communities and clients they serve. Visit bdblaw.com to learn more.
About Multistate Tax Commission
The Multistate Tax Commission (MTC) is an intergovernmental state tax agency whose mission is to achieve fairness by promoting compliance and consistent tax policy and practice and to preserve the sovereignty of state and local governments over their tax systems. The MTC’s vision is to be recognized as the “gold standard” for tax policy development, the primary authority for the public and public officials on issues of state and local tax uniformity and fairness, and the leading resource for ensuring equitable tax compliance.