The 2018 U.S. Supreme Court Wayfair Decision and the Current Framework for State Taxation of Remote Sellers

September 3, 2020
Fox Rothschild LLP

Noon ET | 9 a.m. PT

In its landmark 2018 decision in South Dakota v. Wayfair, the U.S. Supreme Court upended more than half a century of precedent by ruling that physical presence is no longer required for a state to impose its sales tax collection and remittance requirements on an out-of-state seller.

Join Maureen Monaghan and Adam Young for an overview of Wayfair’s new “economic nexus” requirements that have replaced the physical presence standard in most states. This webinar will focus on the business and tax implications of cloud transactions, including Software as a Service (SaaS), internet retailers and providers selling and/or delivering goods or services in multiple states. Our presenters will provide practical guidance for monitoring developments as a remote seller and implementing strategies for compliance.

This program will take place as an interactive live webinar. It will not be broadcast in any Fox Rothschild office.

CLE Credit Information

  • California CLE 1 General - Participatory
  • Colorado CLE 1 General (Pending)
  • Delaware CLE 1 General (Pending)
  • Florida CLE 1 General (Pending)
  • Georgia CLE 1 Regular (Pending)
  • Illinois CLE 1 General (Pending)
  • Minnesota CLE 1 General (Pending)
  • Nevada CLE 1 General
  • New Jersey CLE 1.2 General
  • New York CLE 1 PP - Transitional*
  • North Carolina CLE 1 General (Pending)
  • Pennsylvania CLE 1 Substantive - Distance Learning
  • South Carolina CLE 1 General (Pending)
  • Texas CLE 1 Accredited General
  • Virginia CLE 1 General (Pending)
  • Washington CLE 1 Law and Legal Procedure (Pending)

*This course is intended for experienced attorneys and newly admitted attorneys.

Fox Rothschild will seek CLE accreditation in other states retroactively based on attendance.