Most e-commerce businesses know the Supreme Court decision in Wayfair sanctioned a new economic nexus standard for imposing sales and use tax obligations on out-of-state business.

Through generic references to taxing Internet sales and relatively simple economic thresholds applicable to the largest e-commerce business, public commentary conveys the sense that this shift to economic nexus is relatively straight-forward.

However, many businesses, especially small- and medium-sized businesses, do not know that the different states have established different thresholds for applying economic nexus. These varying thresholds, often dependent on nuances of state law, can present a formidable trap for the wary and unwary alike.

This webinar will help e-commerce businesses, and their advisors, understand the different state economic thresholds and how these thresholds affect a business's potential tax liabilities. In addition, this material will help identify when, or if, an e-commerce business should begin collecting and remitting state sales and use taxes.What You'll Learn:Introduction

• Sales and Use Tax - Overview and History
  
• Pre-Wayfair Nexus in Two Minutes
  
• Wayfair and Economic Nexus

Economic Nexus

• Economic Thresholds
  
• Threshold Time Periods
  
• Calculating the Thresholds
  
• Responsible Taxpayer

Marketplace - Fundamental Shift in How the Tax Is Imposed

• Shifting Liability - One Stop Shopping for Revenue Agencies
  
• Marketplace Defined
  
• Breadth of Marketplaces in a World of Platforms

Special Issues

• Tribal Taxation
  
• Destination and Origin Sourcing
  
• Uniformity and the Undue Burden
  
• Due Process