Advising Business Clients on Remote Sales Tax: Selling Across State Lines—What Attorneys Should Know

$195.00

CLE Credits earned: 2 GENERAL (or 2 LAW & LEGAL for WA state)

The U.S. Supreme Court’s 2018 Wayfair decision released the states from the constraint of the physical presence nexus rule, which had prevented states from imposing tax obligations on many out-of-state businesses. Since then, almost all states have adopted remote seller nexus laws based on sales thresholds and some are exploring additional ways to target out-of-state businesses. This webinar will look at the evolving state tax landscape from a practical legal perspective, with a focus on how attorneys can help businesses—and their tax functions—manage these risks prudently.

Key topics to be discussed:

•   Understand the post-Wayfair legal framework underpinning states’ authority to tax out-of-state businesses
•   Cover the remote state tax risks facing various kinds of business models
•   Evaluate practical approaches for businesses to manage their state tax risks

Date / Time: November 14, 2019

•   11:00 am – 1:00 pm Eastern
•   10:00 am – 12:00 pm Central
•   9:00 am – 11:00 am Mountain
•   8:00 am – 10:00 am Pacific

Choose a format:

•   Live Video Broadcast/Re-Broadcast: Watch Program “live” in real-time, must sign-in and watch program on date and time set above. May ask questions during presentation via chat box. Qualifies for “live” CLE credit.
•   On-Demand Video: Access CLE 24/7 via on-demand library and watch program anytime. Qualifies for self-study CLE credit. On-demand versions are made available 7 business days after the original recording date and are view-able for up to one year.

Select your state to see if this class is approved for CLE credit.

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Original Broadcast Date: November 14, 2019

Matthew C. Boch, Esq. is state and local tax lawyer based in Little Rock, Arkansas, where he is a member of Dover Dixon Horne. He has been practicing in the field of state and local taxes for over a decade, with broad multistate experience. He guides clients through all the stages of tax controversies, from the point of an initial audit, through administrative appeals, and on to litigation when necessary. He advises companies on tax planning and compliance as well. Matt also represents clients seeking economic development incentives and regularly negotiates and implements incentive packages. As a leader in the field, Matt frequently publishes and presents on tax and incentive issues to national and local organizations and publications. Matt serves on the American Bar Association (ABA) Section of Taxation State and Local Taxes Executive Committee, for which he is Editor-in-Chief of its ConNexus newsletter, and he is an active member of the Council on State Taxation (COST), the Institution for Professionals in Taxation (IPT), and the Independent SALT Alliance (ISA).

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    Live Video Broadcasts

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    “Live” Re-Broadcasts

“Live” Re-broadcasts are replays of previous recorded CLE programs, set on a specific date and time and where the original presenting speakers calls in live at the end of the event to answer questions. This “live” element allows for “live” Re-broadcast CLEs to qualify for “Live” CLE credits in most states. [The following states DO NOT allow for “live” CLE credits on re-broadcast CLEs: NV, OH, MS, IN, UT, PA, GA, SC, and LA]

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Many states allow for credit to be granted on a 1:1 reciprocal basis for courses approved in another mandatory CLE jurisdiction state. This is known as a reciprocity provision and includes the following states: AK, AR, HI, CT, FL, ME, MO, MT, ND, NH, NM, VT, NJ, NY, and WV. myLawCLE does not seek direct accreditation of live webinars or teleconferences in these states.

Section I. The fundamental problem: states taxing out-of-state businesses
a) The old physical presence rule
b) The Wayfair decision and state responses

Section II. What does it mean for my business?
a) Kinds of taxes
b) Kinds of businesses
        i. Retail
        ii. Manufacturing & distribution
        iii. Digital products & services
        iv. Professional services
        v. Finance
c) When does remote state and local tax come up?
        i. Audit risks
        ii. Accounting provisions
        iii. M&A due diligence

Section III. How should businesses respond?
a) Voluntary disclosures, registrations, or wait for them to find you?
b) In-house vs. outsourcing?
c) Considerations for seller versus buyer/end-user

Section IV. The long view: remote state tax issues and trends