Judy Vorndran, partner at TaxOps, and Jaye Calhoun, partner at Kean Miller LLP, take a look at constitutional protections and other defenses for remote sellers against unduly burdensome taxation at the IPT Annual Conference.
Impact on Local Taxation Since Wayfair | The New Frontier with Marketplace Facilitators
Tuesday, June 28 | 3:30 – 4:30 MT
IPT Annual Conference
Subsequent to the Wayfair decision, administrators in local taxing jurisdictions now are considering the new, nationwide reach of their tax systems. What constitutional protections and other defenses remain for remote sellers against unduly burdensome local taxation? This session will explore the issues and traps for the unwary that result from being virtually present in small town Alabama, Colorado and Louisiana and other locations (Nome, Alaska, anyone?) for use tax collection purposes. All of the expense of taking a road trip to the nooks and crannies of America but none of the fun.
Learning Objectives
At the end of this session, the participant will be able to:
- After attending this session, the participant will be able to:
- Review the impact of the Wayfair decision on local tax collection systems, focusing on the most complicated ones
- Identify unique local compliance burdens and where issues may arise
- Consider what constitutional protections remain and when to challenge an assertion of taxing jurisdiction.
About the Presenters
Jaye A. Calhoun, CMI, Esq. Partner Kean Miller LLP New Orleans, LA
Judy Vorndran, JD, CPA, State and Local Tax Partner at TaxOps
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