With the US Supreme Court’s Wayfair decision, states now have the constitutional power to require remote sellers to administer sales/use taxes, even if they have no in-state physical presence. But, besides using “economic nexus” as a basis for taxation, states are also advancing other laws to increase tax collection … laws that require parties other than the true retailer to administer sales/use taxes. For example, in certain states, companies like Amazon are collecting and remitting sales/use taxes on transactions where they are not the retailer. In this webinar, learn about this growing trend, as well as its origins and potential legal issues and challenges.
Review the impact of the Wayfair decision.
Updates on how states are using this new constitutional power to require remote sellers to administer sales/use taxes.
How states are advancing other laws to increase tax collection.
Potential legal issues and challenges.
Eric is a Managing Director in BDO’s State & Local Tax services practice. He has over 25 years of experience that includes sales/use tax consulting, planning, and advocacy engagements.
Eric’s sales/use tax consulting practice includes advising clients on states’ power to tax (nexus), taxability of sales/use/lease transactions, exemptions/credit review, responsible person liability, and transaction structuring and planning. Eric assists clients quantify and remediate potential sales/use tax exposures. He also performs state tax due diligence on buy and sell-side deal transactions, and he assists clients defend sales/use tax audits.