State Sales Tax: Trends and Updates Since South Dakota v. Wayfair
In 2018, the U.S. Supreme Court ruled in favor of the state in South Dakota v. Wayfair, Inc. The decision has overruled a long-standing standard allowing states to charge remote sellers for in-state transactions. Consequently, several states have adopted new rules that specify what sets out a tax duty on sales and usage, known as nexus. They have also started to expand the economic nexus standard sanctioned in Wayfair beyond sales tax systems, introducing economic nexus provisions for corporate income taxes.
As complexities cloud this particular area of law, concerned companies need to closely track not only the legal landscape, but also the administration and compliance processes for these transactions.
Our panel of key thought leaders and practitioners will offer a discussion on the important changes surrounding state sales tax. This LIVE Webcast aims to help you understand the changes in the state sales tax after the South Dakota v. Wayfair, Inc. Decision. Speakers will also provide best compliance practices and strategies to keep apace with emerging developments.
- Overview of the South Dakota v. Wayfair Decision
- State Sales Tax Post-Wayfair
- Complexities and Opportunities
- Compliance Practices and Strategies
- Determine trends on states’ implementation of sales/use tax economic nexus and marketplace facilitator collection laws post-Wayfair
- Identify voluntary disclosure considerations and requirements
- Recognize issues concerning marketplace facilitator collection rulesnize solutions to FATCA/CRS compliance challenges
Richard Cram, Director, National Nexus Program
Multistate Tax Commission
- States’ adoption of “economic nexus” statutes or regulations, effective dates, and pending legislation
- States’ adoption of marketplace facilitator sales/use tax collection requirements, effective dates, and pending legislation
- Overview of MTC White Paper on states’ implementation of sales/use tax economic nexus and marketplace facilitator collection laws
- Overview of NCSL model marketplace facilitator tax collection legislation
- Brief description of MTC Multistate Voluntary Disclosure Program
Steven Dimengo, Tax Attorney
Buckingham, Doolittle & Burroughs, LLC
Voluntary Disclosure Considerations and Implementation
- Evaluating the historic state/local tax exposure.
- Factors to consider as to whether to pull the trigger on a VDA.
- Filing for VDAs (consolidated national and/or state specific?)
- Completing the VDA process (including prospective compliance).
Michael J. Kaupa, Attorney
Faegre Drinker Biddle & Reath LLP
- Marketplace facilitator laws - Challenges in determining responsibility for collection and remittance
- Example case study: online travel company business model
- Marketplace facilitator laws – broad v. narrow definition of marketplace facilitator
- Taxing digital services/cloud computing
- Characterizing the sale
- Intangible v. tangible personal property sales?
- Taxable service?
- Sourcing issues (i.e., where data is stored v. where data is retrieved/used)
- Characterizing the sale
Who Should Attend:
- Sales Tax Professionals
- Tax Directors and Preparers
- Corporate Tax Counsel
- Chief Financial Officers
- Financial Controllers
- In-House and Outside Counsel
- Certified Public Accountants
- Retailers, Distributors, Wholesalers
Michael Kaupa helps clients understand, comply with and solve controversies involving tax laws. He represents taxpayers in all stages of tax disputes, including examinations, administrative appeals and litigation. He has experience representing clients in federal and state tax disputes.
At the federal level, Michael has litigated complex corporate tax matters in the United States Tax Court, including debt and equity characterization of intercompany financing transactions, transfer pricing, and the research and experimentation credit. At the state level, Michael has experience with resolving and litigating disputes involving statutory and constitutional nexus issues, state level research and experimentation credits, apportionment, and sales and use taxes.
Michael Kaupa helps clients understand, comply with and solve controversies involving tax laws. He represents taxpayers in all stages of …
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 37 states and the District of Columbia participate in. Cram has recently contributed articles to Tax Analysts State Tax Notes and has presented as a co-panelist at the Georgetown Law School Advanced State and Local Tax Institute and the Paul J. Hartman SALT Forum. Prior to his current position, Cram 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 …
Steven Dimengo is Managing Partner of Buckingham, Doolittle & Burroughs, LLC. His practice includes consultation and representation with respect to federal and Ohio tax law matters. Mr. Dimengo is routinely engaged to structure proposed transactions to obtain optimum tax minimization. He is actively involved in representation before the Ohio Tax Commissioner, the Ohio Board of Tax appeals and the Supreme Court of Ohio, with notable cases including Cincinnati Reds, LLC v. Testa, Great Lakes Bar Control, Inc. v. Testa and Accel, Inc. v. Testa . He is admitted to the United States Tax Court and the Federal District Court. Mr. Dimengo, a certified public accountant, received his B.A. degree, magna cum laude, from the University of Akron; his J.D. degree, cum laude, from the University of Akron College Of Law and his M.A. degree in taxation from the University of Akron.
Steven Dimengo is Managing Partner of Buckingham, Doolittle & Burroughs, LLC. His practice includes consultation and representation with respect to …
Print and review course materials
Method of Presentation:
On-demand Webcast (CLE); Group-Internet Based
General knowledge of sales tax laws
NY Category of CLE Credit:
Areas of Professional Practice
NASBA Field of Study:
Taxes - Technical
2.0 CPE (Not eligible for QAS (On-demand) CPE credits)
Unlock All The Knowledge and Credit You Need
Leading Provider of Online Continuing Education
It's As Easy as 1, 2, 3
Get Your 1-Year All Access Pass For Only $199
About Faegre Drinker Biddle & Reath LLP
Faegre Drinker is a top 50 firm designed for clients. We opened our doors on February 1, 2020, uniting Faegre Baker Daniels and Drinker Biddle & Reath, two firms known for exceptional legal and consulting capabilities and a commitment to service excellence. Clients are at the start — and the heart — of everything we do.
With more than 1,300 experienced attorneys, consultants and professionals in 22 locations across the United States, United Kingdom and China, we have the strength to solve your most complex transactional, litigation and regulatory challenges wherever you need us. We partner with clients ranging from emerging startups to multinational corporations, delivering comprehensive and customized advice that advances your most ambitious business objectives.
Our culture is firmly rooted in relentless client focus and mutual trust that empowers collaboration. We listen to understand your priorities and pressure points. We bring you fresh ideas that work. And we deliver excellence — without arrogance. We are committed to our communities and to building a diverse and inclusive firm that reflects those communities and our clients.
Bolstered by our collective history, Faegre Drinker moves boldly into the future, investing in talent, technology and innovation to continually provide clients with exceptional service, collaborative experiences, innovative approaches and value.
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.
About Buckingham, Doolittle & Burroughs, LLC
Buckingham, Doolittle & Burroughs, LLC is a corporate law firm that counsels middle-market executives and business leaders all over Ohio and beyond. With offices in Cleveland, Akron and Canton, Ohio, Buckingham offers clients sophisticated and practical legal services. Serving the region for more than 100 years, 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.