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Sales Taxation Of Internet Transactions:What Now After Wayfair?

Webinar: ID# 1033247
Recorded CD or On-Demand
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About This Course:
The United States Supreme Court revisited the physical presence test as last laid out in the Quill case more than 25 years ago and struck the test down, finding the physical presence rule of Quill ‘unsound and incorrect'.

The Court upheld South Dakota's economic presence statute, which requires that remote internet sellers pay sales tax if they had a minimum of $100,000 of sales into South Dakota or a minimum of 200 sale transactions to South Dakota customers in the prior year. However, the Court stopped there and did not articulate an economic nexus standard other than to uphold the South Dakota statute.

With physical presence out and economic nexus in, but no articulated minimum economic nexus standard, what is in store now for internet retailers? This topic will help you better understand internet sales taxation post-Wayfair and the various types of economic nexus laws that have been enacted by the states.What You'll Learn:Overview of 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
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Sales Taxation Of Internet Transactions:What Now After Wayfair?
Available on CD or On-Demand formats
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Course Details
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