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Course Details

Sales and Use Tax Issues of Internet Transactions

Webinar: ID# 1012179
Recorded CD
Qty:
About This Course:
This live audio conference will help you better understand your sales and use tax obligations and ensure compliance.

We will examine the critical substantial nexus requirement and clarify the contours of that requirement through a discussion of existing and developing case law. This live audio conference will explore how you can, without careful planning and analysis, establish nexus through either related or unrelated third-parties.

Agenda

Overview - Nexus: The Threshold Requirement for State Taxation of Internet Businesses

    Constitutional Limitations on States' Power to Tax Interstate Commerce, i.e., Internet Transactions

    • The Due Process Clause Requires a Definite Link or Minimum Connection, Physical Presence Not Needed
    • The Modern Commerce Clause's Four-Pronged Test and the Substantial Nexus Requirement, Physical Presence Required
    Substantial Nexus and the Commerce Clause

    • Physical Presence Is Constitutionally Required
    • How Much Physical Presence? The Cutting-Edge Issue
    • The Relationship Between the Physical Presence and the Activity Being Taxed
    • Nexus, Establishing Presence for Internet Vendors
    The Next Layer - Establishing Nexus Through Others and the Developing Case Law

    • Affiliate Nexus
    • Agency Nexus
    Emerging State Approaches to Taxing Internet Vendors

    • Amazon® Laws, Affiliate Nexus and Increased Reporting Requirements
    Federal Legislation Affecting Internet Sales Tax Collection And Nexus

      Faculty

      Frank Crociata. Steptoe & Johnson LLP

      • Lawyer in Steptoe & Johnson's Phoenix office and member of the Tax practice
      • Focuses on all areas of federal, state and local taxation
      • Advises clients engaged in e-commerce on nexus and nexus-establishing activities, and on state and local income and sales tax compliance
      • Represents clients in income, property, sales and use, and fuel excise tax matters
      • J.D. degree, University of Colorado School of Law; B.A. degree, Duke University

        Pat Derdenger, Steptoe & Johnson LLP

        • Partner with Steptoe & Johnson LLP in the Phoenix office
        • Practice covers the e-commerce industry, advising clients on their multistate tax responsibilities, and their sales and use tax collection obligations
        • Listed in The Best Lawyers in America, Tax Law, 1995 to 2012
        • Ranked in AZ Business Magazine Top Lawyers, Tax Law, 2008 to 2012

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          Sales and Use Tax Issues of Internet Transactions
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