On June 21, 2018, the United States Supreme Court handed down its 5-to-4 decision in South Dakota v. Wayfair, Inc. The majority opinion, authored by Justice Kennedy, held that states may lawfully collect sales taxes from out-of-state internet vendors who sell tangible personal property or services to in-state residents even though these out-of-state vendors do not have a physical presence within the state.
Learning Objectives:
You will learn how to evaluate internet sales tax exposure in light of five separate types of nexus:
- Economic Nexus
- Click-Through Nexus
- Agency Nexus
- Affiliate and Attributional Nexus
- Physical Presence Nexus
You will learn of the consequences of noncompliance and how to comply inexpensively using available software.
The Economic Nexus law, considered in Wayfair, will NOT be applied retroactively against internet vendors. But internet vendors are also subject to other types of nexus listed above. To deal with this tax exposure, this seminar will briefly consider the possibility of amnesty programs. You will also learn some of the benefits of making a voluntary disclosure and some of the nuts and bolts of implementing a voluntary disclosure with state voluntary disclosure units and the Multistate Tax Commission.
Morris N. Robinson, Esq., CPA, LL.M.
M. Robinson & Company, P.C.
Managing Director
morris.robinson@mrobinson.com
(617) 428-0055
Morris is an experienced tax lawyer and Certified Public Accountant with over 30 years of tax-law practice. He is the founder of M. Robinson & Company, P.C., Tax Law Specialists, a tax firm located in Boston's financial district. Morris and his team solve complex financial problems that lie at the intersection of taxes, law, finance, and business. Working hand in hand with the IRS and Massachusetts Department of Revenue, Morris and his distinguished team are able to solve complex tax audits, tax disputes, Foreign Bank Account Report (FBAR) cases, and various issues involving collections. He focuses his practice on International Taxation and Multistate taxation of businesses and individuals, including tax planning for the sale of businesses. He has handled highly complex tax issues under the IRS Offshore Voluntary Disclosure Program. Morris is currently the President of the New England chapter of the American Academy of Attorney-CPA's (AAA-CPA).
Yale Yechiel N. Robinson, Esq.
M. Robinson & Company, P.C.
Associate
yechiel.robinson@mrobinson.com
(617) 428-0199
Yale Yechiel N. Robinson joined M. Robinson & Company in February 2011 as a paralegal. He returned to the firm in September 2014 after earning his J.D. from Benjamin N. Cardozo School of Law in New York City. Yechiel performs legal research, analyzes financial and business records, and writes letters to clients and government agencies to advocate for taxpayers in tax audit and tax collection cases.
Yechiel worked in summer 2012 for the Internal Revenue Service as a legal research intern for William P. Nelson, the national director of the Low Income Taxpayer Clinics. Yechiel contributed to the team of law students and IRS employees who produced the 2012 National Taxpayer Advocate’s Annual Report to Congress.
Yechiel earned his B.A. from Yeshiva University with a major in Chemistry. He is a U.S. Patent Attorney and a member of the Boston Bar Association and the Boston Patent Law Association.
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About Our Presenter
Clients can feel confident that the M. Robinson team will solve their tax problem both professionally and efficiently. Our mission is to ensure that you maintain your good standing with the United States federal, state, and local tax authorities.
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