Course description
Slope Stabilization: Best Practices and Challenges
Are you up to speed on the current internet transaction tax law? Gain a better understanding of your sales and use obligations. With growing budget deficits, many states are taking increasingly aggressive positions in an attempt to impose sales and use tax obligations on internet transactions. Internet sellers face a murky and sometimes ill-defined landscape with respect to sales and use taxes that are impacted by both state law and federal constitutional principles. By exploring the growing body of judicial decisions, this topic will help you better understand your sales and use tax obligations and ensure compliance. It will explain the constitutional requirements that must be satisfied in order for a state to impose sales or use tax obligations. We will examine the critical substantial nexus requirement and clarify the contours of that requirement through a discussion of existing and developing case law. This topic will explore how you can, without careful planning and analysis, establish nexus through either related or unrelated third parties.
Learning Objectives
Do you work at this company and want to update this page?
Is there out-of-date information about your company or courses published here? Fill out this form to get in touch with us.
Who should attend?
Training content
- Overview of Nexus: The Threshold Requirement for State Taxation of Internet BusinessesConstitutional Limitations on States' Power to Tax Interstate Commerce, i.e., Internet Transactions
- The Due Process Clause Requires a Definite Link or Minimum Connection, Physical Presence Not Needed
- The Modern Commerce Clause's Four-Pronged Test and the Substantial Nexus Requirement, Physical Presence RequiredSubstantial Nexus and the Commerce Clause
- Physical Presence Is Constitutionally Required
- How Much Physical Presence? The Cutting-Edge Issue
- The Relationship Between the Physical Presence and the Activity Being Taxed
- Nexus, Establishing Presence for Internet VendorsThe Next Layer - Establishing Nexus Through Others and the Developing Case Law
- Affiliate Nexus
- Agency NexusEmerging State Approaches to Taxing Internet Vendors
- Amazon® Laws, Affiliate Nexus and Increased Reporting Requirements
- Federal Legislation Affecting Internet Sales Tax Collection and Nexus
Costs
Contact this provider
Lorman Education Services - Live and On-Demand Courses
Lorman Education Services is a leading provider of online professional development and corporate training for organizations and individual professionals. For more than 30 years, Lorman has delivered relevant, high-quality, professional-level courses that cover a broad range of business and technical...