Nexus Limitations and Protections for Service Providers Post-Wayfair
P.L. 86-272 and Interstate Taxation, Nexus Standard Under the Due Process and Commerce Clauses, Undue Burden
Note: CLE credit is not offered on this program
Recording of a 110-minute CPE webinar with Q&A
This course will guide tax professionals and advisers on nexus limitations and protections for service providers in light of the Wayfair decision. The panel will discuss key challenges stemming from the economic presence test, nexus standards under the due process clause and commerce clauses, interstate income taxation, P.L. 86-272, and nexus protections available to service providers.
Outline
- Overview of the economic nexus test in Wayfair
- Recent state tax law developments; economic nexus for sales tax, gross receipts taxes, and income tax
- P.L. 86-272 protection for service providers
- Challenging state sales, income, and gross receipts taxation
- Commerce clause
- Due Process Clause
- Best practices in limiting state sales and income tax liability for service providers
Benefits
The panel will discuss these and other key issues:
- The impact of Wayfair on state sales tax regulations and key takeaways for tax professionals
- Impact on service providers, including providers of IT products and services
- Recent state tax law developments on economic nexus
- Challenging state sales and income taxation
- Available protections under Public Law 86-272, Commerce Clause, and Due Process Clause
- The argument for the undue burden on service providers in complying with tax laws of a variety of states
- Key considerations and planning strategies to minimize state tax risks
Faculty
Martin Eisenstein
Managing Partner
Brann & Isaacson
Mr. Eisenstein is one of the nation’s leading experts in state and local taxation of information... | Read More
Mr. Eisenstein is one of the nation’s leading experts in state and local taxation of information technology. He has wide experience in state and local tax issues and has represented prominent providers in major litigations, including filing amicus briefs in the United States Supreme Court. He is a regular contributor to State Tax Notes, among other publications, writing on state tax developments. Mr. Eisenstein has been selected consistently by his peers as one of The Best Lawyers in America.
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Yoni Fix
Atty
Reed Smith
Mr. Fix specializes in multistate tax litigation matters, with a particular focus on California, Pennsylvania and New... | Read More
Mr. Fix specializes in multistate tax litigation matters, with a particular focus on California, Pennsylvania and New Jersey tax controversies. He also provides advice on state tax issues related to corporate merger and acquisition transactions. Prior to joining Reed Smith, Mr. Fix worked as a Tax Consultant in PwC’s Mergers and Acquisitions Tax Group in New York City, where he worked on tax planning and transactional matters for public and private companies. He has counseled multinational companies in U.S. federal, international, and state and local tax matters.
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Jeffrey S. Reed
Partner
Kilpatrick Townsend & Stockton
Mr. Reed chairs the firm's State and Local Tax Practice. He helps tax directors, business owners, and individuals... | Read More
Mr. Reed chairs the firm's State and Local Tax Practice. He helps tax directors, business owners, and individuals manage state and local tax risks and exposure, including assessing the strength of corporate tax positions, evaluating whether charges are subject to sales tax, and representing taxpayers in disputes with revenue agencies throughout the U.S. He brings a practical, pragmatic approach to state and local taxation, one that takes into account reserve considerations, legal and administrative guidance, and anticipated revenue agency responses. He is particularly experienced with New York and Massachusetts tax controversies, corporate tax planning, assessing the anticipated state tax consequences of mergers and acquisitions, and analyzing the taxability of electronic commerce and emerging business models. He has resolved disputes with most tax agencies in the United States, and also has broad experience with IRS audits and appeals, and unclaimed property.
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