Please join Steptoe for a 90-minute webinar as we make sense of the new and challenging sales tax issues presented by the US Supreme Court's recent decision in the Wayfair case. The Wayfair case tossed out the long standing "physical presence" nexus test for sales tax collection for an "economic" and "virtual presence" test. This webinar will help you to understand the sea change in internet sales tax collection brought on by the Wayfair decision.
Date: Thursday, August 9, 2018
Time: 10:00 a.m. - 11:30 a.m. PST
Discussion Topics Include:
- The origination of the "physical presence" test: National Bellas Hess and Quill
- States' efforts to go to the edge of the "physical presence" envelope and beyond: agency nexus, marketplace nexus, "click-through" nexus, cookie nexus, reporting requirements
- Analysis of the Wayfair decision: Majority opinion—the court needs to correct the Quill error; dissent—leave it to Congress
- Post-Wayfair: What's in store now for internet vendors?
CLE and CPE credit is pending in AZ, CA, IL, NY, and VA.
If you were unable to participate in the live webinar, you can access a recording of the full webinar here.