Webinar: S. Dakota v. Wayfair – Guide for Internet Vendors

Jul 19, 2018 02:00pm -
Jul 19, 2018 03:00pm

Event Description

 
 

 

S. Dakota v. Wayfair - Guide for Internet Vendors


Presented by: 

Morris N. Robinson, CPA, LL.M

Yale Yechiel Robinson, Esq. 

Program Description 

On June 21, 2018, the United States Supreme Court handed down its 5-to-4 decision in South Dakota v. Wayfair, Inc. The majority opinion, authored by Justice Kennedy, held that states may lawfully collect sales taxes from out-of-state internet vendors who sell tangible personal property or services to in-state residents even though these out-of-state vendors do not have a physical presence within the state.

 

Learning Objectives   

  • You will learn how to evaluate internet sales tax exposure in light of five separate types of nexus: (1) Economic Nexus; (2) Click-Through Nexus; (3) Agency Nexus; (4) Affiliate and Attributional Nexus; and (5) Physical Presence Nexus.
  • You will learn of the consequences of noncompliance and how to comply inexpensively using available software. We will try to involve a sales tax software service provider.
  • The Economic Nexus law, considered in Wayfair, will NOT be applied retroactively against internet vendors. But internet vendors are also subject to the four other types of nexus listed above. To deal with this tax exposure, this seminar will briefly consider the possibility of amnesty programs. You will also learn some of the benefits of making a voluntary disclosure and some of the nuts and bolts of implementing a voluntary disclosure with state voluntary disclosure units and the Multistate Tax Commission.

 

Date & Time

Thursday, July 19, 2018                                                                

2:00 p.m. - 3:00 p.m. Eastern (11:00 a.m PT)

Education

NASBA-approved for 1.0 CPE credit in Tax; 1.0 (M)CLE credit*
 

Cost

Education Credit*: AAA-CPA Members $15.00; Non-Members $30.00

Non-Education Credit (Listen-Only): AAA-CPA Members: FREE; Non-Members $25.00 

Registration  

Registration is available at www.attorney-cpa.com or by phone at 888-ATTY-CPA ext. 2. The webinar information and materials for the program will be sent via email one day prior to the program. Requests for refunds must be received in writing by July 18, 2018 and will be subject to a $5.00 cancelation/administration fee. For information on the cancelation policies, please contact our office at 888-ATTY-CPA.


Additional Information

Delivery Method: Group Internet Live

Program Level: Basic

Prerequisites: None

Advanced Preparation: None

Who Should Attend? Attorneys, CPAs, Business Professionals

About the Presenters

Attorney Morris N. Robinson, CPA, LL.M is Founder and Managing Director of M. Robinson Tax Law, Boston, MA, a tax law boutique. For over 10 years Morris' firm has been located at the Landmark Building on Federal Street in Boston's Financial District. His practice focus is:

(1)   Tax Dispute Resolution for Businesses, Fiduciaries, High-Net Worth Individuals, and Non-Profits. His experience includes representation of businesses before IRS and state Voluntary Disclosure Programs; and representation of non-profits before the Office of the Massachusetts Attorney General.

(2)   Domestic and International Tax Planning for Businesses, Fiduciaries, Beneficiaries of Trusts and Estates, and High-Net Worth Individuals.

(3)   Preparation of United States and State Income, Estate and Gift Tax Returns for individuals and fiduciaries with complex tax situations.

Morris speaks regularly before professional groups of attorneys and financial professionals. He has participated in seminars sponsored by the Boston Bar Association; the American Academy of Attorney-CPAs; the Family Firm Institute; Lorman Educational Services Webinars; and Strafford Webinars. He is an active member of the Boston Bar Association (BBA); the Massachusetts Society of CPAs (MSCPA); and the Boston Estate Planning Council (BEPC). He has also published two articles with State Tax Notes, a national publication. He is currently president of New England Chapter of the American Academy of Attorney-CPAs (third two-year term).


Yale Yechiel Robinson, Esq. is an associate attorney at M. Robinson Tax Law in Boston. He joined the firm as a paralegal in 2010 and again as an attorney in 2014.He has represented individuals and small business owners on tax audit and collection defense. He has performed pro bono legal services for an individual taxpayer with low income, to prepare his tax returns and to defend against IRS collection efforts.Yale earned his B.A. from Yeshiva University in 2007 and his J.D. from Benjamin N. Cardozo School of Law in 2014. He expects to complete an LL.M. in Taxation from Boston University in September 2018.Yale is licensed to practice law in Massachusetts, Connecticut, the U.S. Patent and Trademark Office, and selected federal courts. He has presented at several professional education events on tax law. Sponsors of these events have included M. Robinson Tax Law, the New England Chapter of the American Academy of Attorney-CPAs, and the Boston Patent Law Association.

AAA-CPA continuing education programs are designed to meet the needs of Attorneys and CPAs and to qualify for credit both as CPE and CLE. Of course, the decisions of various state authorities determine the actual credit granted. There are no prerequisites or advance preparation requirements for this course. The American Academy of Attorney-Certified Public Accountants, Inc. (AAA-CPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasba.org.  *(M)CLE varies by state. Though we are accredited for (M)CLE in PA they will not accept Study Groups for credit. If you require (M)CLE in a specific state, please send a request to studygroups@attorney-cpa.com prior to the program date and we will do our best to arrange for credit. Please note that most state bars will accept our Certificates of Attendance sent in by the attorney and NOT charge a fee. A general Certificate of Attendance will be made available for those professionals who feel the program satisfies their continuing education requirements and are able to self-file. It is the responsibility of the attendee to determine whether their state, discipline, or designation will allow one to self-file for a distance-learning program.  

 
 

Event Type:Study Group
Early registration ends on Apr 11, 2018.
Regular registration starts on Apr 12, 2018 and ends on Jul 18, 2018.
Late registration starts on Jul 19, 2018.