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Nexus Deep-Dive: Emerging Issues and the Ongoing Impact of South Dakota v. Wayfair

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1.5 CPE credits
 
 
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Overview

Nexus–the level of connection your business has with a taxing jurisdiction–is the most critical concept in sales tax. Without nexus, a taxing jurisdiction cannot impose its sales taxes on you.

Since the momentous 2018 South Dakota v. Wayfair Supreme Court decision that permitted states to impose economic nexus, companies of all sizes and industries have grappled with the ongoing attention and maintenance managing sales tax nexus requires.

Not keeping up with how changes in state rules or changes in your own business impact your nexus obligations expose you to more risk should an audit arise.

This webinar will share how the Wayfair decision changed the sales tax landscape for businesses and how its impacts are still felt today. We will address the practical questions and issues that come up in real business scenarios with nexus management so you can confidently track changes and stay compliant. Guest instructor, Jamie Szal, an attorney that worked on the Wayfair case, will provide special insight!

Who should attend?

This webinar is essential for remote sellers, including online sellers, online marketplace sellers, and sellers making sales into multiple states.

Financial and operations personnel who deal with sales and use tax as part of their responsibilities will also greatly benefit from this webinar. General practitioners, with minimal to no experience all the way to highly experienced pros are appropriate for this course.

About the Instructor

Diane L. Yetter, President & Founder, YETTER and Sales Tax Institute

Diane L. Yetter is the “Sales Tax Nerd TM” as well as a strategist, advisor, speaker and author in the field of sales and use tax. She is president and founder of YETTER Tax, a sales tax consulting and tax technology firm in business since 1996. She is also the founder of The Sales Tax Institute, which offers live and online courses to educate business professionals about sales and use tax.

More About Diane L. Yetter

About the Instructor

Jamie Szal is a Partner at Brann & Isaacson.

More About Jamie Szal

“This webinar was very timely as we are currently reviewing our economic nexus in several states.”

Additional Details About the "Nexus Deep-Dive: Emerging Issues and the Ongoing Impact of South Dakota v. Wayfair" Webinar

The U.S. Supreme Court decision in South Dakota v. Wayfair was a game changer for essentially any business making sales and the impact of the decision is ongoing for states and businesses alike.

States continue to fine tune previously passed nexus legislation and rules, especially in light of the interplay between economic nexus, marketplace nexus (or marketplace facilitator rules), and physical nexus. Modifications to economic nexus thresholds, rules about including/excluding marketplace sales, and new implications for where you have inventory are just a few of the changes that have popped up post-Wayfair for multistate sellers to deal with.

The strategies and systems you have in place to manage sales tax must be able to handle continual change in the sales tax landscape and changes in your business. This is especially important as states are getting more aggressive in their enforcement of nexus laws through audits. You cannot assume that you can fly under the radar any longer.

This webinar will provide a full nexus update and share the most critical aspects of your business you should be monitoring to stay compliant. Guest instructor, Jamie Szal of Brann & Isaacson, an attorney who worked on the Wayfair case, will also give you a behind the scenes view of the case, remind you of the scope and what the case actually said, and share some of the biggest challenges companies are facing today as a result.

Your Teaching Staff

This 90-minute live webinar is taught by sales tax expert Diane Yetter of the Sales Tax Institute and SALT attorney Jamie Szal of Brann & Isaacson. They will share a four years of Wayfair retrospective to help you understand current requirements as well as dig into the practical issues and questions businesses run into with economic nexus. Diane and Jamie will explain nexus trends across the states and how to develop an ongoing maintenance strategy to keep your company current and compliant.

During the live Q&A portion of the webinar, you can get answers to your specific sales tax questions directly from Diane and Jamie.

Learning Objectives for this webinar include:

  • Breakdown of the U.S. Supreme Court’s historic decision in South Dakota v. Wayfair and what it means for your business today including the perspective of an insider.
  • Learn key aspects of your business you need to monitor so you can quickly account for changes in your business and stay compliant in an ever-changing landscape.
  • Understand how changes in economic nexus rules like modifications to economic nexus thresholds may impact your business and your company’s requirement to register with different states.
  • Find out how state interpretations of inventory constituting physical nexus (or not!) can impact your status as a remote seller and the type of registration you have with a state.
  • Discover how states are enforcing economic nexus rules, including ramping up audit efforts, and proactive steps you can take to mitigate your risk.
  • Identify the corrective actions you can take if you do have nexus and haven’t been collecting and remitting sales tax.
  • Learn what impact sales tax nexus activities can have on other taxes such as income tax and business licenses.
  • Hear about challenges being raised in the courts regarding economic nexus to help you evaluate the impact on your business.

CPE Information:
Webinar attendees can earn 1.5 hours of CPE credit in the “Taxes” field of study

Prerequisites: This course requires no prerequisites or advance preparation.

Program Level: Basic

Delivery Method: Group Internet-Based

 

Additional Information about CPE

Cancellation/Complaint Policy

 

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Other Resources You Might Be Interested In
Membership / Annual Subscription | Master, Novice, Specialist

Sales Tax Nerd Community Membership

Join an online network of sales tax professionals who want to grow their sales tax expertise and connect with equally passionate peers. Annual memberships include a year of live webinars, office hours with Diane Yetter, a sales tax tools library, and more!

Nexus After Wayfair – What You Need to Know

Free resource to help you determine how and if you have sales tax nexus and how to set yourself to manage sales tax nexus.

What is Nexus?

Learn all about nexus, a foundation sales tax concept, including how it affects your business and descriptions of the 5 types of remote seller nexus.

Economic Nexus State by State Chart

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.
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