University of Texas School of Law

eCourse

Wayfair: A Sea Change in Nexus Analysis

Contains material from Jul 2018

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The U.S. Supreme Court reversed Quill’s “bright-line” physical presence requirement, substituting instead a case-by-case analysis that focuses less on the remote sellers’ circumstances and more on how the States’ laws and compliance processes may unduly burden remote sellers in general.  Learn the anticipated consequences of the Wayfair decision, what to expect from the states, and the pending federal legislation, which, if enacted would provide a set of uniform, nationwide standards to govern reporting by remote sellers. We’ll also review an analytical framework for evaluating remote sellers’ potential compliance obligations in the states where the sell. Then, we’ll discuss scalability of existing IT Systems, required processes for reporting and certificate maintenance, voluntary disclosure, retroactivity issues and financial reporting and disclosure concerns. 
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Total Credit Hours:
2.00     Credit Info

TX MCLE credit expires: 6/30/2019

Includes: Video Paper Slides

$95  

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Credit Hours
1. Wayfair: A Sea Change in Nexus Analysis (Jul 2018)

Jimmy Martens

2.00 0.00 0.00 2.00  

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Video (mp4) 117 mins
Paper (pdf) 44 pgs
Slides (pdf) 25 pgs

SESSION 1 — 117 mins, credit 2.00

Session 1:

Wayfair: A Sea Change in Nexus Analysis (Jul 2018)

The U.S. Supreme Court reversed Quill’s “bright-line” physical presence requirement, substituting instead a case-by-case analysis that focuses less on the remote sellers’ circumstances and more on how the States’ laws and compliance processes may unduly burden remote sellers in general.  Learn the anticipated consequences of the Wayfair decision, what to expect from the states, and the pending federal legislation, which, if enacted would provide a set of uniform, nationwide standards to govern reporting by remote sellers. We’ll also review an analytical framework for evaluating remote sellers’ potential compliance obligations in the states where the sell. Then, we’ll discuss scalability of existing IT Systems, required processes for reporting and certificate maintenance, voluntary disclosure, retroactivity issues and financial reporting and disclosure concerns. 

Originally presented at: Jul 2018 Wayfair: A Sea Change in Nexus Analysis

Jimmy Martens, JD, CPA, Martens, Todd, Leonard & Ahlrich - Austin, TX