Sales Tax Attributional Nexus: Latest Developments Affecting Multi-State Companies

Adjusting Tax Compliance Given New Laws, Rules and Policies on Click-Through Agreements, Representative Nexus and Other Triggers

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


Conducted on Thursday, October 25, 2012

Recorded event now available

or call 1-800-926-7926
Program Materials

This teleconference will bring tax professionals up to date on the latest legislative, regulatory and judicial events affecting attributional sales tax nexus standards for multi-state companies, ranging from online affiliates to those who can be regarded as a company's in-state representative.

Description

State tax professionals must keep up with fast-expanding sales tax nexus standards that sweep in click-through ads, online affiliates of companies and in-state representatives. In recent months, courts have overturned a Colorado use tax self-reporting law and an Illinois click-through nexus law.

Courts in two states found effective representation for the same company. Virginia, Georgia, Utah and Alabama adopted or toughened attributional nexus standards. Lawmakers nixed bills in Minnesota, Hawaii and Mississippi—while Amazon agreed to collect sales tax in several states.

Traditional U.S. companies as well as new economy Web affiliates and click-through partners have a great deal on the line as the attributional 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 on attributional nexus, prepares you to make necessary adjustments in your company's sales tax compliance and planning, and looks ahead to states that may act in 2013.

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Outline

  1. Latest state actions on nexus
    1. Law and regulations adopted in recent months
    2. Nexus expansion bills rejected
  2. Relevant court actions
  3. Status of state mandate legislation under consideration in Congress
  4. Other aspects of state actions
    1. Amazon tax-collection deals with certain states
    2. VDA offers
    3. Customer notification requirements
  5. Practical tax, business planning approaches to consider

Benefits

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

  • 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.
  • Outlook for congressional legislation in attributional sales tax nexus issues.

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

Faculty

Shirley Sicilian
Shirley Sicilian
General Counsel
Multistate Tax Commission

She has worked as general counsel since 2006 for the organization representing state tax agencies, after serving for...  |  Read More

Michael Giovannini
Michael Giovannini

Atty
Alston & Bird

He is attached to the firm's State & Local Tax Group, and works most often on client issues with online sales,...  |  Read More

Kerne Matsubata
Kerne Matsubata

Partner
Pillsbury Winthrop Shaw Pittman

His practice emphasizes state and local income, franchise, sales and transfer tax matters. He represents corporate and...  |  Read More

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