State Tax Guidance on Remote Sellers Post-Wayfair: State Law on Economic Nexus, Compliance Challenges
Avoiding Liability for Unpaid Taxes and Penalties; State Sales Tax Requirements, Limitations and More
Recording of a 110-minute CPE webinar with Q&A
This course will provide tax professionals and advisers guidance on recent state regulatory developments on economic nexus post-Wayfair. The panel will discuss new state regulations affecting remote sellers, tax compliance challenges, and mechanisms to avoid unintended tax consequences for small and mid-size companies.
Outline
- Detailed analysis of South Dakota’s economic nexus law
- The impact of Wayfair on multistate tax planning and reporting
- Recent state adoption and enforcement of economic nexus and collection of sales tax
- Principal considerations and planning strategies to minimize state tax risks
Benefits
The panel will discuss these and other priority issues:
- The impact of Wayfair decision on state sales tax regulations and key takeaways for tax professionals
- Recent state legislation and individual state remote seller requirements
- The Wayfair decision’s implications for other state taxes, including gross receipts taxes and income taxes
- Monitoring sales activities of remote sellers to avoid or minimize unintended tax liability
- Key considerations and planning strategies to minimize state tax risks
Faculty

Michael T. (Mike) Dillon
President
Dillon Tax Consulting
Mr. Dillon is an attorney specializing in multistate sales and use tax matters for multistate and multinational... | Read More
Mr. Dillon is an attorney specializing in multistate sales and use tax matters for multistate and multinational businesses. For more than 20 years, as leader of his firm, practice leader for global accounting firms and in-house for two publicly-traded technology companies, Mike has successfully helped companies identify multistate nexus, negotiate settlements of historical exposure, register and automate sales and use tax compliance processes, and address risk during M&A activity. Mike has successfully represented taxpayers in over 200 sales tax audits, often coming in when “all hope is lost” to beneficially resolve the matter. He is highly sought to lecture and opine on sales tax matters.
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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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Matthew P. Schaefer
State and Local Tax Partner
Brann & Isaacson
Mr. Schaefer regularly advises clients on state sales and use tax issues, including those involving direct mail... | Read More
Mr. Schaefer regularly advises clients on state sales and use tax issues, including those involving direct mail tax questions. He is co-author of a blog that reports on legal developments affecting direct marketers and online sellers. Overall, his practice focuses on state and local tax issues and general civil and commercial litigation, in both federal and state courts.
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