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[Audio Download] The Missouribar – 2020 SALT Online: Understanding State & Local Taxes When Your Client Sells Online

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Practice Area:
Tax
Format:
Audio Only

Description

Anytime your client’s business sells good online, they may be required to calculate, collect and remint sales and use taxes for the buyer’s state. If the business sells nationally, they are potentially liable for collecting taxes in more than 7,000 taxing jurisdictions nationwide, even if they have no physical presence in those jurisdictions and markets. As e-commerce become easier and more cost effective, the tax compliance part becomes far more difficult, especially have the U.S. Supreme Court’s recent seminal decision in South Dakota v. Wayfair. This program will provide you a practical guide to your client’s sale and use tax compliance obligations when they sell goods on the Internet.

  • New world of state and local sales taxes on the Internet after South Dakota v. Wayfair
  • How physical presence is not required to trigger a state’s taxing jurisdiction
  • Activities that subject a remote seller to a state’s taxing jurisdiction
  • “Cookie laws,” the Cloud, and other digital bases for nexus
  • Understanding the financial, civil and potentially criminal risks of non-compliance
  • Best practices for state and local tax compliance in an uncertain environment

Note: This material qualifies for self-study credit only. Pursuant to Regulation 15.04.5, a lawyer may receive up to six hours of self-study credit in a reporting year. Self-study programs do not qualify for ethics, elimination of bias or Kansas credit.

Materials

Faculty

Michael Lehmann Related seminars and products: 2


Michael Lehmann is a partner in the New York office of Dechert, LLP, where he specializes in tax issues related to non-profits and in the tax treatment of cross-border transactions. He advises hospitals and other health care providers, research organizations, low-income housing developers, trade associations, private foundations and arts organizations. He advises clients on obtaining and maintaining tax-exempt status, executive compensation, reorganizations and joint ventures, acquisitions, and unrelated business income planning. Mr. Lehmann received his A.B., magna cum laude, from Brown University, his J.D. from Columbia Law School, and his LL.M. from New York University School of Law.


Salepage: https://mobar.ce21.com//item/2020-salt-online-understanding-state-local-taxes-client-sells-online-342598
Archive: https://archive.ph/wip/crzZA

Delivery Method

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Original price was: $75.00.Current price is: $18.00.

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