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BUSINESS EXECUTIVE'S GUIDE TO SALES TAX NEXUS STANDARDS

Cost Free
Presentation Length 1.5 hours

Recorded DateJuly 9, 2014
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes (Sales Tax)
Course LevelBasic
Course Description

Recently, the United States Supreme Court declined to review the New York Court of Appeals decision denying the constitutional challenge to the New York click-through nexus statute, while the Illinois Supreme Court overturned Illinois’ click-through nexus statute (on the grounds that it violated the federal Internet Tax Freedom Act). Many states have enacting or are considering affiliate and click-through nexus laws similar to the New York and Illinois models, and there remains some uncertainty regarding the ultimate validity of such laws. Tax and finance executives must be prepared to maneuver the various twists and turns of the state nexus laws businesses are facing, whether those businesses are traditional “brick and mortar” business or Internet-based sellers.

Through this webinar, our experienced state tax advisors will help you understand the key aspects of affiliate and click-through nexus, enabling you to develop sound e-commerce strategies with respect to multistate taxation, both under the current state of affairs and on a prospective basis as potential developments in this ever-changing area are considered.

PLEASE NOTE: ARCHIVED WEBINARS DO NOT QUALIFY FOR CPE
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Arthur R. Rosen is a partner in the global law firm of McDermott Will & Emery LLP. His practice focuses on tax planning and litigation relating to state and local tax matters for corporations, partnerships, and individuals. Formerly the Deputy Counsel of the New York State Department of Taxation and Finance as well as Counsel to the Governor’s Temporary Sales Tax Commission and Tax Counsel to the New York State Senate Tax Committee, Mr. Rosen has held executive tax management positions at Xerox Corporation and AT&T. He has also worked in accounting and law firms in New York City. Mr. Rosen is a Fellow of the American College of Tax Counsel and is listed in the Best Lawyers in America and in the Best Lawyers in New York; he is ranked in Chambers and the Legal 500; he has been named one of the top ten Tax Lawyers by State Tax Notes; and he has been selected as the exclusive winner of the Lexology Client Choice Awards USA & Canada 2014 in the corporate tax category in New York. Mr. Rosen is a past chair of the State and Local Tax Committee of the American Bar Association’s Tax Section and a past chair of the National Association of State Bar Tax Sections. He is a member of the Executive Committee of the New York State Bar Association’s Tax Section, and has served as co-chair of its Committees on New York State Tax Matters, New York City Tax Matters, and State and Local Tax Matters. He also served as President and Chairman of the NYU Tax Society and is an active member of the Institute for Professionals in Taxation, from which he has received the Distinguished Service Award. Mr. Rosen was a member of the steering committee of the NTA Communications and Electronic Commerce Tax Project. He founded and chairs the annual week-long “Introduction to State and Local Taxes” program, as well as the “State and Local Taxation II” program, offered at New York University. Mr. Rosen serves as a member of the New York State Commissioner of Taxation and Finance’s advisory council, the New York City Commissioner of Finance’s advisory council, and the New York City Tax Appeals Tribunal’s advisory council. Mr. Rosen was the founder and editor of the monthly newsletter Inside New York Taxes and the co-editor of the semi-monthly newsletters New York Tax Highlights and New York Tax Cases; he was the original editor-in-chief of CCH’s E-Commerce Tax Alert, and was the monthly tax columnist for the E-Commerce Law Journal. He is chair of Bloomberg BNA’s State and Local Tax Advisory Board, is a member of the Advisory Board of the Journal of State Taxation, and has written scores of articles that have appeared in publications such as the Journal of Taxation, the Journal of State Taxation, the Journal of Bank Taxation, the State and Local Tax Lawyer, Multistate Tax Analyst, Inc. Magazine, the Assessment Digest, the Journal of New York Taxation, and The Tax Executive. Mr. Rosen has spoken hundreds of times throughout the country on state and local tax matters.

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Hayes R. Holderness is an associate in the law firm of McDermott Will & Emery LLP and is based in the Firm’s New York office. He focuses his practice on state and local taxation. Hayes has worked as a Tax Policy Fellow for the U.S. Congress Joint Committee on Taxation and served as an editor for the New York University Annual Survey of American Law. Hayes received both his J.D., cum laude, and his LL.M. in Taxation from New York University School of Law, and his B.A. from the University of North Carolina, Chapel Hill. Hayes is admitted to practice in New York.

About Our Presenter

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McDermott Will & Emery is a premier international law firm with a diversified business practice. Numbering more than 1,100 lawyers, we have offices in Boston, Brussels, Chicago, Düsseldorf, Frankfurt, Houston, London, Los Angeles, Miami, Milan, Munich, New York, Orange County, Paris, Rome, Seoul, Silicon Valley and Washington, D.C. Further extending our reach in Asia, we have a strategic alliance with MWE China Law Offices in Shanghai. McDermott has over 75 years of serving a broad range of client interests. Established in 1934 as a tax practice in Chicago, Illinois, McDermott has grown its core practices and offices around the globe. The expansion of our international platform has supported numerous cross-border transactions and litigation matters, while providing the experience necessary to offer corporate and commercial, international and domestic tax, labor and benefits, competition, intellectual property and regulatory counsel to clients across all industries. In the years to come, we will continue to expand geographically and enhance our existing practices and industry-focused strengths. We are committed to building from these strengths in order to best serve our clients and communities. We understand the issues faced by corporate decision makers because many of our lawyers have held key government and in-house positions. We understand how economic, social and political issues affect operations because our lawyers have navigated the complex business and regulatory environment themselves. Outstanding client service is a cornerstone of our practice that has withstood the test of geography, economy and time. We are proud of the recognition we have received from our clients for our commitment to service, and we value their satisfaction as the best measure of our success. McDermott has a long history of social responsibility and supporting the communities in which our people live and work. We believe it is our obligation to embrace our communities and promote their well being through pro bono work, community service, charitable giving, environmental stewardship and promoting diversity. We act on this belief collectively and individually, and have made a positive difference, including providing pro bono legal services to the underserved and underrepresented, acting as volunteers in the community and as members and advisors on nonprofit boards, and working to build a more diverse legal profession. Our culture is characterized by teamwork, mutual respect and a commitment to excellence in everything we do. Our responsibility initiatives are a natural extension of the constant striving for excellence that is central to our business strategy. Accordingly, we are dedicated to ensuring that these values inform every decision we make. We continue to work on various ways we can improve in the future, including continuing to increase our pro bono and charitable commitments, nurture talent and diversity within our ranks and reduce our impact on the environment.