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Statetaxecommerce

RECENT DEVELOPMENTS IN STATE TAXATION OF E-COMMERCE

Cost Free
Presentation Length 1.5 hours

Recorded DateFebruary 19, 2015
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes (Sales Tax)
Course LevelBasic
Course Description

As e-commerce business continues to grow and change, states have taken various approaches to the taxability of transactions that occur in the digital world. This webinar will examine common digital transactions, such as electronic sales of tangible personal property, transfers of digital products, and cloud computing, and the array of state positions on their taxability. The webinar will also provide attendees with legal fundamentals necessary to understand how states may (or may not!) be able to subject those involved in e-commerce businesses to tax. These fundamentals include traditional nexus concepts as well as more recent developments in areas such as affiliate and click-through nexus. Businesses must be prepared to maneuver the various twists and turns of the state nexus laws businesses are facing, whether those businesses are traditional “brick and mortar” business or Internet-based sellers. After this webinar, attendees will have the tools to develop sound e-commerce strategies with respect to multistate taxation, both under the current state of affairs and on a prospective basis as potential developments in this ever-changing area are considered.

Learning Objectives

  • Understand how states may (or may not!) be able to subject those involved in e-commerce businesses to tax

  • Develop sound e-commerce strategies with respect to multistate taxation

  • Learn about the array of state positions on taxability of digital transactions

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PLEASE NOTE: ARCHIVED WEBINARS DO NOT QUALIFY FOR CPE
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Hayes R. Holderness is an associate in the law firm of McDermott Will & Emery LLP and is based in the Firm’s New York office. He focuses his practice on state and local taxation. Hayes has worked as a Tax Policy Fellow for the U.S. Congress Joint Committee on Taxation and served as an editor for the New York University Annual Survey of American Law. Hayes received both his J.D., cum laude, and his LL.M. in Taxation from New York University School of Law, and his B.A. from the University of North Carolina, Chapel Hill. Hayes is admitted to practice in New York.

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Arthur R. Rosen is a partner in the global law firm of McDermott Will & Emery LLP. His practice focuses on tax planning and litigation relating to state and local tax matters for corporations, partnerships, and individuals. Formerly the Deputy Counsel of the New York State Department of Taxation and Finance as well as Counsel to the Governor’s Temporary Sales Tax Commission and Tax Counsel to the New York State Senate Tax Committee, Mr. Rosen has held executive tax management positions at Xerox Corporation and AT&T. He has also worked in accounting and law firms in New York City. Mr. Rosen is a Fellow of the American College of Tax Counsel and is listed in the Best Lawyers in America and in the Best Lawyers in New York; he is ranked in Chambers and the Legal 500; he has been named one of the top ten Tax Lawyers by State Tax Notes; and he has been selected as the exclusive winner of the Lexology Client Choice Awards USA & Canada 2014 in the corporate tax category in New York. Mr. Rosen is a past chair of the State and Local Tax Committee of the American Bar Association’s Tax Section and a past chair of the National Association of State Bar Tax Sections. He is a member of the Executive Committee of the New York State Bar Association’s Tax Section, and has served as co-chair of its Committees on New York State Tax Matters, New York City Tax Matters, and State and Local Tax Matters. He also served as President and Chairman of the NYU Tax Society and is an active member of the Institute for Professionals in Taxation, from which he has received the Distinguished Service Award. Mr. Rosen was a member of the steering committee of the NTA Communications and Electronic Commerce Tax Project. He founded and chairs the annual week-long “Introduction to State and Local Taxes” program, as well as the “State and Local Taxation II” program, offered at New York University. Mr. Rosen serves as a member of the New York State Commissioner of Taxation and Finance’s advisory council, the New York City Commissioner of Finance’s advisory council, and the New York City Tax Appeals Tribunal’s advisory council. Mr. Rosen was the founder and editor of the monthly newsletter Inside New York Taxes and the co-editor of the semi-monthly newsletters New York Tax Highlights and New York Tax Cases; he was the original editor-in-chief of CCH’s E-Commerce Tax Alert, and was the monthly tax columnist for the E-Commerce Law Journal. He is chair of Bloomberg BNA’s State and Local Tax Advisory Board, is a member of the Advisory Board of the Journal of State Taxation, and has written scores of articles that have appeared in publications such as the Journal of Taxation, the Journal of State Taxation, the Journal of Bank Taxation, the State and Local Tax Lawyer, Multistate Tax Analyst, Inc. Magazine, the Assessment Digest, the Journal of New York Taxation, and The Tax Executive. Mr. Rosen has spoken hundreds of times throughout the country on state and local tax matters.

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Avalara helps businesses of all sizes get tax compliance right. We provide prebuilt integrations with the big-name financial and business management systems you trust, as well as a robust API for do-it-yourself business builders. Avalara delivers cloud-based compliance solutions for transaction tax types, like sales and use, VAT, GST, excise, communications, lodging, and more. If you are an accounting practitioner, Avalara has a suite of Avalara for Accountants solutions, purpose-built to help you directly support your clients. We’re headquartered in Seattle, with offices across the U.S. and in Canada, the U.K., Belgium, Brazil, and India.