2023 Sales Tax and the Remote Seller (December 7-Virtual)

Sales Tax and the Remote Seller:  It’s been several years since the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair, Inc. case involving economic nexus. However, this past year has brought the issue to even greater attention as companies move toward remote workforces. The influx of remote sellers creates the need for an understanding of the sales tax function, state laws governing sales and use tax, and remaining compliant with nexus legislation and interpretive pronouncements.

Participants will be able to:

• Define what it means to be a remote seller
• Explain nexus regulations before and after the 2018 Supreme Court decision in the South Dakota v. Wayfair, Inc. case
• Describe the general principles around nexus
• Identify the effects of the changing workforce on sales tax audits, compliance, and planning