Matthew C. Boch, Esq. is state and local tax lawyer based in Little Rock, Arkansas, where he is a member of Dover Dixon Horne. He has been practicing in the field of state and local taxes for over a decade, with broad multistate experience. He guides clients through all the stages of tax controversies, from the point of an initial audit, through administrative appeals, and on to litigation when necessary. He advises companies on tax planning and compliance as well. Matt also represents clients seeking economic development incentives and regularly negotiates and implements incentive packages. As a leader in the field, Matt frequently publishes and presents on tax and incentive issues to national and local organizations and publications. Matt serves on the American Bar Association (ABA) Section of Taxation State and Local Taxes Executive Committee, for which he is Editor-in-Chief of its ConNexus newsletter, and he is an active member of the Council on State Taxation (COST), the Institution for Professionals in Taxation (IPT), and the Independent SALT Alliance (ISA).
Advising Business Clients on Remote Sales Tax: Selling Across State Lines—What Attorneys Should Know
CLE Credits earned: 2 GENERAL (or 2 LAW & LEGAL for WA state)
The U.S. Supreme Court’s 2018 Wayfair decision released the states from the constraint of the physical presence nexus rule, which had prevented states from imposing tax obligations on many out-of-state businesses. Since then, almost all states have adopted remote seller nexus laws based on sales thresholds and some are exploring additional ways to target out-of-state businesses. This webinar will look at the evolving state tax landscape from a practical legal perspective, with a focus on how attorneys can help businesses—and their tax functions—manage these risks prudently.
This course is co-sponsored with myLawCLE.
Key topics to be discussed:
• Understand the post-Wayfair legal framework underpinning states’ authority to tax out-of-state businesses
• Cover the remote state tax risks facing various kinds of business models
• Evaluate practical approaches for businesses to manage their state tax risks
Date / Time: January 2, 2020
• 2:00 pm – 4:00 pm Eastern
• 1:00 pm – 3:00 pm Central
• 12:00 pm – 2:00 pm Mountain
• 11:00 am – 1:00 pm Pacific
Choose a format:
• Live Video Broadcast/Re-Broadcast: Watch Program “live” in real-time, must sign-in and watch program on date and time set above. May ask questions during presentation via chat box. Qualifies for “live” CLE credit.
• On-Demand Video: Access CLE 24/7 via on-demand library and watch program anytime. Qualifies for self-study CLE credit. On-demand versions are made available 7 business days after the original recording date and are view-able for up to one year.
myLawCLE seeks accreditation for all programs in all states. (Accreditation for paralegals sought thru NALA and NFPA paralegal associations.) Each attending attorney/paralegal will receive a certificate of completion following the close of the CLE program as proof of attendance. In required states, myLawCLE records attorney/paralegals attendance, in all other states attorney/paralegal is provided with the approved CLE certificate to submit to their state bar or governing association.
- Automatic MCLE Approvals
All myLawCLE CLE programs are accredited automatically either directly or via reciprocity in the following states: AK, AR, CA, CT, FL, HI, ME, MO, MT, ND, NH, NM, NJ, NY, WV, and VT. (AZ does not approve CLE programs, but accepts our certificates for CLE credit.)
- Live Video Broadcasts
Live video broadcasts are new live CLE programs being streamed and recorded for the first time. All of these programs qualify for “Live” CLE credit in all states except NV, OH, MS, IN, UT, PA, GA, SC, and LA —these states require in-person attendance to qualify for “Live” CLE credit.
- “Live” Re-Broadcasts
“Live” Re-broadcasts are replays of previous recorded CLE programs, set on a specific date and time and where the original presenting speakers calls in live at the end of the event to answer questions. This “live” element allows for “live” Re-broadcast CLEs to qualify for “Live” CLE credits in most states. [The following states DO NOT allow for “live” CLE credits on re-broadcast CLEs: NV, OH, MS, IN, UT, PA, GA, SC, and LA]
Many states allow for credit to be granted on a 1:1 reciprocal basis for courses approved in another mandatory CLE jurisdiction state. This is known as a reciprocity provision and includes the following states: AK, AR, HI, CT, FL, ME, MO, MT, ND, NH, NM, VT, NJ, NY, and WV. myLawCLE does not seek direct accreditation of live webinars or teleconferences in these states.
Section I. The fundamental problem: states taxing out-of-state businesses
a) The old physical presence rule
b) The Wayfair decision and state responses
Section II. What does it mean for my business?
a) Kinds of taxes
b) Kinds of businesses
ii. Manufacturing & distribution
iii. Digital products & services
iv. Professional services
c) When does remote state and local tax come up?
i. Audit risks
ii. Accounting provisions
iii. M&A due diligence
Section III. How should businesses respond?
a) Voluntary disclosures, registrations, or wait for them to find you?
b) In-house vs. outsourcing?
c) Considerations for seller versus buyer/end-user
Section IV. The long view: remote state tax issues and trends