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State and Local Sales & Use Tax Issues for Small E-Commerce Sellers


Gateway 2023: Annual Golden Gate University Tax Expert Update
Cost Free
Presentation Length 1.0 hour

Recorded DateFebruary 3, 2023
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes (Sales Tax)
Course LevelBasic
Who Should AttendSmall Business Owner
Course Description

Since June 21, 2018, the sales and use tax landscape has evolved to allow taxing authorities to assert nexus on remote sellers and e-commerce shops. This presentation will discuss the background of nexus and identify areas where e-commerce shops should be vigilant due to changing rules and interpretations. This presentation will cover the evolution of marketplaces and marketplace facilitators as well as provide an overview of properly mapping products and services. There are 46 state sales and use tax rules, so come join Dan Thompson as he helps you navigate the complexities of sales and use taxation for small e-commerce sellers.

Learning Objectives:

  • Determine how to identify your nexus position

  • Evaluate how to identify and distinguish key sales and use tax definitions and terminologies

  • Identify areas of change amongst ERP tax solutions

  • Outline the changing sales and use tax landscape

CPE and CE will be issued by For CLE credit consideration, contact Each state has different requirements for CLE and the participant should verify with their state bar association that this format meets those requirements.

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Dan Thompson

Thompson Tax
(415) 320-7829

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Dan Thompson is the President and Founder of Thompson Tax LLC.

Dan offers more than 40 years of practical State and Local Tax experience focused primarily on Multistate Sales and Use Taxation. Dan’s client portfolio includes a wide array of national and global companies representing diverse industries and markets. He assists clients with a full spectrum of Sales and Use Tax services ranging from compliance, due diligence, and tax planning opportunities… all with a focus on growing their business.

Dan is an accomplished speaker for many respected tax education groups, including the California Society of CPAs, the Tax Executives Institute (TEI), the Georgetown University Law Center, and various additional business trade groups.

Dan started Thompson Tax in 2002 and was previously a Partner and Principal at two large national accounting firms, as well as a District Administrator at the California State Board of Equalization (BOE), now the California Department of Tax and Fee Administration (CDTFA). Dan is an active member of the American Institute of CPAs, the California Society of CPAs, and earned his CMI with the Institute for Professionals in Taxation (IPT). Dan is a founding member of the multistate Independent SALT Alliance (ISA). He is an instructor for IPT’s Sales Tax School II and currently sits on the Board of Governors. Dan graduated from California State University, Long Beach, with a Bachelor of Science Degree in Accounting.  

Dan is a decorated U.S. Navy veteran and is proud to have served his country. He enjoys camping, spending time outdoors, and devoting time to his family when away from the office.

About Our Sponsor

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Golden Gate University is a private, non-profit university in San Francisco, California. Founded in 1901, GGU specializes in educating professionals through its schools of law, business, taxation, and accounting.