State & Local Taxes – Economic Nexus: Beyond State Income Taxes

Presenters/Authors
Date
03/29/2017 - 3:00 p.m.

Historically, Quill Corp. v. North Dakota defined a state’s ability to require an out-of-state vendor to collect sales tax. However, a person or company can now earn revenue from across the country without having a physical presence in a state; this is possibly causing states to lose sales tax revenue. Join us for a webinar analyzing the constitutional authority of states to impose a collection requirement on remote vendors based upon their economic activity.

Learning Objectives

Upon completion of this webinar, participants will be able to:

  • Discuss the current limitations on a state’s ability to require sales tax collection
  • Describe the economic nexus concept
  • Discuss the effect of states with enacted or pending legislation imposing a sales tax collection responsibility based on the economic nexus concept

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