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