12/04/2018 – Online Sales Tax Collection After Wayfair
|Credit(s):||1 Participatory MCLE Credits|
|Original Program Date:||December 4, 2018|
|Access:||Available for 3 months after purchase|
|Date:||December 4, 2018
12:00 PM – 1:00 PM (Pacific)
Throughout the history of online commerce, states have been prohibited from collecting taxes from out-of-state merchants under Quill Corp. v North Dakota. That was until South Dakota v Wayfair decided in June in a 5-4 decision which reversed Quill’s physical nexus requirement since it had created “artificial competitive advantages.” A co-counsel in Wayfair, will explain what this ruling means, the parameters for states seeking to collect sales taxes under this ruling and Congressional legislation to clarify how the process should work.
Matthew Schaefer, a partner at the law firm Brann & Isaacson, has focused for nearly 20 years on state tax matters and contested proceedings before courts and administrative tribunals. He was co-counsel before the U.S. Supreme Court for the respondents in South Dakota v. Wayfair Inc., 135 S.Ct. 2080 (2018) and for the petitioner in Direct Marketing Association v. Brohl, 135 S.Ct. 1124 (2015). Matthew advises numerous e-commerce vendors, multi-channel merchants, and trade associations, and has represented the challengers in nearly every leading court case testing the constitutionality of state “economic presence” laws that impose burdensome tax and regulatory obligations on remote sellers.
Matt is a co-author of ‘Eyes on eCom Law,’ a blog that reports on legal developments of interest to direct marketers and online sellers.
Bennet Kelley (moderator): Bennet Kelley is the founder of the Internet Law Center in Santa Monica and the host of Cyber Law & Business Report on WebmasterRadio.fm. His practice focuses on e-commerce, online marketing, privacy and online harassment issues.
Bennet is Chair of the IP Section’s Technology, Internet and Privacy Interest Group. He previously was Co-Chair of the Business Law Section’s Cyberspace Committee where he led the effort to develop a primer on Cyberspace Law for state policymakers.
Note: Bennet recently interviewed Matt on the Wayfair ruling on Cyber Law & Business Report. Listen here.