MCLE Webinars List

May Series

Sales & Income Tax Nexus After Wayfair & Fulfillment by Amazon (FBA) WEBINAR

  • Start Time: 1:30 PM
  • End Time: 3:00 PM
  • Date: May 24, 2022
  • Location: Online Webinar
  • MCLE Credits: 1.5
  • Instructor: Rex Halverson

This webinar will discuss fulfillment by Amazon issues that have arisen as a result of Amazon’s desire to deliver goods within 24 hours of a customer’s order. In so doing, we will discuss the definition of “marketplace facilitator” and the amendments of the law that were far from fair to interstate retailers that had no idea what “nexus” meant when they shipped goods to Amazon. We will also discuss Amazon’s role after goods are sent to one of their distribution centers.

This discussion will require a thorough review of the history of the case law regarding sales in interstate or foreign commerce prior to the Wayfair decision by the U.S. Supreme Court. We will talk about what happened in South Dakota almost immediately thereafter and then the impact of the case on the rest of the 45 states in the U.S. that have a sales and use tax. We will spend most of our time on the impact of this decision in California and how “economic nexus” has spread to franchise/income taxes and personal income taxes. In so doing, we will lay out the inherent unfairness in the law that gave taxpayers very little time to get into full compliance and has resulted in numerous errors by taxpayers and their consultants as to how to comply. Lastly, we will discuss the aggressiveness of the Franchise Tax Board and California Tax and Fee Administration and the reasons why they are the most aggressive in the nation, causing California to be one of the least desirable states to do business in.

Collecting and Mining Evidence from the Elusive Cloud (WEBINAR)

  • Start Time: 1:30 PM
  • End Time: 3:00 PM
  • Date: May 26, 2022
  • Location: Online Webinar
  • MCLE Credits: 1.5
  • Instructor: Don Vilfer

Don Vilfer, President of Digital Evidence Ventures, will discuss techniques and challenges of collecting evidence in the cloud (whatever this cloud thing is). Don will demystify cloud storage from the legal practitioner’s perspective. He will then discuss how collecting from the cloud differs, the gold mine of information that might be available and the challenges faced with conducting a collection of data that can later be authenticated. The class will conclude with a case illustration highlighting collection methods from different cloud services and the wealth and varied formats of data that can be obtained.