Sales & Income Tax Nexus After Wayfair & Fulfillment by Amazon (FBA) WEBINAR
Photo by Igor Miske on Unsplash
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.
After you purchase this webinar, you will receive an email message from our Training Coordinator 24-hours prior to the event with a link to Demio.com, the Law Library’s webinar platform. You will log into Demio using your name, California State BAR number (if you do not have a BAR # put N/A) and email address to register into the live webinar.
Paid reservations must be received by Tuesday, May 20, 2022 prior to the event on Thursday, May 24, 2022.
Cancellation of the event must be submitted 48-hours before start time for this webinar. Please see our Terms & Condition and the “48-hour Cancellation Policy” for further details.
**This webinar qualifies for 1.5-hours of “participatory” MCLE credit. The Sacramento County Public Law Library, provider #11100, certifies that this event conforms to the standards approved for educational activities prescribed by the rules and regulations of the State Bar of California governing minimum continuing legal education [Rule 2.72].
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For webinars - 15 or fewer webinar bookings for a single order. If you have more than 15 people booking, please submit separate orders.
Free
MCLE Credit
1.5 hours
