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Course Details

Economic Nexus Standards in State Taxation

Webinar: ID# 1015453
Recorded CD
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About This Course:
A state's ability to impose taxes on a multistate business is limited by nexus standards rooted in the U.S. Constitution. In 1992, the U.S. Supreme Court reaffirmed its long-standing rule and held in Quill Corp. v. North Dakota that nexus, for use tax collection purposes, requires some form of physical presence in the taxing state.

In today's economy, however, states are continuing to push nexus limits farther than ever before and are now clearly reaching beyond traditional notions of nexus by relying on economic connections to create nexus. Is merely having customers in a state or generating income from a state enough to create tax obligations?

This live webinar will explore the concept of economic nexus and update recent judicial and legislative developments. Understand emerging trends in this area and why merely having customers in states with economic nexus statutes could subject you to new business tax liabilities.

Learn how to handle nexus inquiries and which states to look out for in terms of nexus planning. This is a must for any business that sells to or generates receipts from customers in states where they otherwise have no other connections.

Agenda

Overview
  • Due Process and Commerce Clause Nexus - The General Rule
  • U.S. Supreme Court Authority - What Is Substantial Nexus?
  • Controversy in State Courts Regarding Whether Quill's Physical Presence Test Applies to Taxes Other Than Sales and Use Tax
  • Different Standard Based on Type of Tax? (Sales Tax, Franchise Tax, Gross Receipts Taxes, Income-Based Taxes)
  • P.L. 86-272 Imposes Additional Restrictions in Addition to Commerce Clause Issue
  • Does Merely Having Customers in a State or Generating Income From a State Create Tax Nexus?
Discussion of Recent and Pending Cases Impacting Out-of-State Vendors
Case Law Update - Commerce Clause
  • Nexus Litigation in the State Courts
  • Intangible Holding Company Cases
  • Credit Card Cases
  • U.S. Supreme Court Activity and Inactivity
  • Economic Substance and Business Purpose Cases
Case Law Update - Due Process Clause, Scioto and Conagra Cases
Legislative Update - Economic Nexus, Click-Through Nexus, What's Next?
  • What (and Where) Is Economic Nexus?
  • The Pairing of Economic Nexus and Gross Receipts
  • What (and Where) Is Click-Through Nexus?
  • Overview of Click-Through Nexus Statutes
  • Overview of Cloud Computing Issues
  • Current Constitutional Challenges
  • Multistate Tax Commission - Factor Nexus Proposals
  • Federal Legislative Efforts - Business Activity Tax Simplification Act and Market Place Fairness Act Legislation
  • State Tax Legislative Efforts
Nexus Enforcement Activity - How Does Nexus Affect Your Business Model?
  • Multistate Businesses and Internet Marketing
  • Financial Institutions and Credit Card Companies
  • Intangible Licensing Activities
  • Gift Card Income, Other Special Purpose Entities
  • How to Handle Nexus Assertions
About The Presenters

John P. Barrie
  • Partner in the Washington and New York offices of Bryan Cave LLP
  • Practice focuses solely in the areas of federal and state tax controversy and transactional matters
  • Regularly represents taxpayers in state sales/use tax and state income tax controversy matters
  • Transactional practice includes providing tax advice to public and private businesses in taxable and tax-free mergers, acquisitions, reorganizations, spin-offs, divestitures and restructurings
  • Member of the New York University SALT Study Group and the Partnership for New York City
  • Adjunct professor in the graduate tax program at Georgetown University Law Center, where he has taught courses in reorganizations and corporate tax planning and at New York Law School where he has taught courses in corporate tax planning, S-corporations and tax court litigation
  • Fellow of the American College of Tax Counsel
  • Listed in Best Lawyers of America and Super Lawyers
  • J.D. degree, University of California-Hastings; LL.M. degree in tax, New York University; B.A. degree, University of California-Los Angeles
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Economic Nexus Standards in State Taxation
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