Sales And Use Tax Issues Of Internet Transactions

Webinar: ID# 1023191
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. It will explain the constitutional requirements that must be satisfied in order for a state to impose sales or use tax obligations.

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 webinar 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 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
About The Presenters

Pat Derdenger
  • Partner in the Phoenix office of Steptoe & Johnson LLP, head of the firm’s SALT practice
  • Practice covers income, sales, use and property tax matters, as well as advising e-commerce industry clients on their multistate tax responsibilities, and their sales and use tax collection obligations
  • Certified as a tax law specialist by the Arizona State Bar
  • Listed in Best Lawyers in America, Tax Law and Litigation and Controversy: Tax, 1995 to 2017; Southwest Super Lawyers, 2007 to 2016; and Legal 500 US, Tax: Domestic, 2012 to 2015
  • “Lawyer of the Year,” The Best Lawyers in America, Tax Law (Phoenix), 2016 and “Lawyer of the Year,” The Best Lawyers in America, Tax Litigation and Controversy Law (Phoenix), 2015
  • LL.M. degree in taxation, The George Washington University School of Law; M.B.A. degree, University of Southern California; J.D. degree, University of Southern California School of Law; B.A. degree, Loyola University of Los Angeles
Karen Jurichko Lowell
  • Associate in Steptoe & Johnson LLP’s Phoenix office, where she concentrates her practice on state and local tax issues
  • Prior to law school, she worked for several years at California Credits Group, LLC, rising to the position of senior manager for audit and controversy; in that role, she managed more than 100 audits annually, provided conflict resolution for all company clients with the California Franchise Tax Board, and crafted a structured methodology to resolve tax disputes
  • J.D. degree and Certificate of Tax Law and Policy, magna cum laude, University of Arizona James E. Rogers College of Law, B.S degree, University of Southern California
Sales And Use Tax Issues Of Internet Transactions
Available on CD format
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