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Sales Taxation of Internet Transactions: What Now After Wayfair?

OnDemand Webinar (123 minutes)

Gain a better understanding of your sales and use obligations.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.

Authors

Pat Derdenger, Lewis Roca Rothgerber Christie LLP Karen Jurichko Lowell, Lewis Roca Rothgerber Christie LLP

Agenda

The Beginnings of the Physical Presence Test

• The National Bellas Hess Case (1967): Physical Presence Required by Both the Due Process Clause and the Commerce Clause

• The Quill Case (1992): Physical Presence Test Revisited

The Physical Presence Test Evolves

• How Much Is Needed: Something More Than Slightest Physical Presence

• Nexus Through Others: Agents, Affiliates and Independent Contractors

States Test the Limits of Physical Presence

• Amazon® Laws

• Notice and Reporting Requirements

• Tracking Cookie Nexus

• Market Place Nexus

• Economic Nexus

South Dakota v. Wayfair: The Supreme Court Revisits the Physical Presence Test

• Strikes Down the Test

• Upholds South Dakota's Economic Nexus Statute

• But Does Not Articulate a Minimum Commerce Clause Standard for Economic Nexus

• Other Considerations: Retroactive Application and the SSUTA

Post-Wayfair, What Now for Internet Retailers

• South Dakota Style Nexus Laws

• Other Economic Nexus Laws

• States Without Economic Nexus Laws (Still Relying on Physical Presence?)

• Was Wayfair an Invitation for Congress to Act?