Sales Tax Affiliate and Click-Through Nexus: After the Amazon Ruling

Mastering the New Demands of Sales Tax Compliance for Multi-State Companies

Recording of a 110-minute CPE webinar with Q&A


Conducted on Thursday, January 30, 2014

Recorded event now available

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Program Materials

This webinar will bring tax professionals up to date on the compliance implications of the U.S. Supreme Court's rejection of certiorari in Amazon.com et. al. v. New York, as well as other recent legislative, regulatory and judicial changes affecting affiliate and click-through sales tax nexus standards for multi-state companies.

Description

The U.S. Supreme Court's rejection of cert. in Amazon.com's challenge of New York's affiliate nexus law erases hopes that the Court would step in and clarify the rule for attributing an independent party's physical presence in a state to a remote seller for sales tax nexus purposes. With no clear federal standard, tax professionals must continue to navigate the murky waters of conflicting state nexus laws.

State tax professionals must keep up with fast-expanding sales tax nexus standards for click-through ads, online affiliates of companies, and in-state representatives. In recent months, courts have lifted an injunction on Colorado's use tax self-reporting law and rejected an Illinois click-through nexus law.

Traditional U.S. companies as well as new economy Web affiliates and click-through partners have a great deal on the line as the nexus environment changes. Corporate tax professionals must assess the impact of the latest key developments in multiple market states.

Listen as our panel of experienced state tax advisors helps you keep pace with key events in affiliate nexus, prepares you to make necessary adjustments in your company's sales tax compliance and planning, and looks ahead to potential developments in 2014.

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Outline

  1. Latest court decisions and state legal and regulatory actions
    1. Amazon.com et. al. v. New York
    2. Recent decisions in Colorado and Illinois
    3. Update of state law changes
  2. Review of nexus standards in key states
  3. Other aspects of state actions
    1. Amazon tax-collection deals with certain states
    2. VDA offers
    3. Customer notification requirements
  4. Practical tax, business planning approaches to consider

Benefits

The panel will review and examine these and other important developments:

  • The impact of the U.S. Supreme Court's cert. rejection in Amazon.com et. al. v. New York
  • States expanding sales tax nexus based on click-through arrangements
  • States toughening their nexus standards arising from activities of companies' online affiliates
  • States acting based on representational "substantial nexus" affecting more traditional companies

Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.

Faculty

Benjamin F. Gardner
Benjamin F. Gardner

Steptoe & Johnson

Mr. Gardner is an associate in Steptoe's Phoenix office, where he is a member of the Tax Group. His practice...  |  Read More

Arthur Rosen
Arthur Rosen

Partner
McDermott Will & Emery

Mr. Rosen runs the firm's SALT Practice Group and focuses on tax planning and litigation relating to state...  |  Read More

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