Sales And Use Tax Issues Of Internet Transactions

Webinar: ID# 1020457
Recorded CD
About This Course:
With growing budget deficits, many states are taking increasingly aggressive positions in an attempt to impose sales and use tax obligations on internet transactions.

Internet sellers face a murky and sometimes ill-defined landscape with respect to sales and use taxes that are impacted by both state law and federal constitutional principles.

By exploring the growing body of judicial decisions, this webinar will help you better understand your sales and use tax obligations and ensure compliance.

We will explain the constitutional requirements that must be satisfied in order for a state to impose sales or use tax obligations. And, 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 topic will explore how you can, without careful planning and analysis, establish nexus through either related or unrelated third-parties.


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 Require
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
About The Presenters

Pat Derdenger
  • Partner with Steptoe & Johnson LLP in the Phoenix office, head of the firm’s SALT Practice
  • Practice covers income, sales, use and property tax matters, also includes the e-commerce industry, advising those 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 2014
  • Listed in the Martindale-Hubbell Law Directory Arizona's Top Rated Lawyers, Tax, 2013
  • Ranked in AZ Business Magazine Top Lawyers, Tax Law, 2008 to 2014
Benjamin F. Gardner
  • Attorney in the Phoenix office of Steptoe & Johnson LLP
  • Practice focuses on state and local taxation
  • Experience in advising clients in all areas of state and local taxation, and assisted in representing clients in both administrative and judicial tax appeals
  • Frequent writer and lecturer
  • Member of the State Bar of Arizona
  • J.D. degree, UCLA School of Law: B.A. degree, magna cum laude, Brigham Young University
Sales And Use Tax Issues Of Internet Transactions
Available on CD format
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