As federal funds available for state governments are reduced; many states are taking aggressive positions in an attempt to impose sales and use tax obligations on interstate 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.

This teleconference will help Internet businesses to better understand their 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. It will examine the critical substantial nexus requirement and clarifies the contours of that requirement through a discussion of existing and developing case law.

It will explore how Internet vendors can; without careful planning and analysis; establish nexus through either related on unrelated third parties. Finally; this teleconference will explore proposed legislative changes that may effect the taxation of Internet transactions in the future.

Faculty: Pat Derdenger; Frank Crociata; Steptoe & Johnson LLP

Verification and Attendance is the responsibility of Lorman Education For credit questions, please contact Lorman at 866-352-9540

On Demand CLE Hours: AK 1.5; AL 1.5; AZ 1.5; CA 1.5; IL 1.5; MO 1.8; MS 1.5; MT 1.5; ND 1.5; PA 1.5; TN 1.5; VT 1.5; WA 1.5; WI 1.5; WV 1.8

Self-Study CLE Hours: AZ 1.5; CO 2; GA 1.5; OR 1.5; WA 1.5

On demand orders placed on a weekend or holiday will be fulfilled on the next business day.