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How to Deal with the Impacts of Wayfair

August 15, 2018
8:30 AM to 10:30 AM MST

299 South Main Street
10th Floor
Salt Lake City, UT 84101
get directions

Jazmynn Pok
  • Summary
  • Agenda
  • CPE Information
On June 21, 2018, the Supreme Court of the United States issued its widely anticipated decision in South Dakota v. Wayfair, et al. No. 17-494. In a 5-4 decision, the Court held that the physical presence rule for state tax jurisdiction is incorrect and not a requirement under the Commerce Clause of the U.S. Constitution. Overnight, remote sellers, online marketplaces, service providers, licensors of software, and other businesses that have provided services to or delivered their products to customers from a remote location will have to start complying with state and local sales and use taxes. Join our presenter, Steve Oldroyd, as he discusses how the new nexus rules established by South Dakota's law may affect your company.
8:30 AM - Registration & breakfast 

8:45 AM to 10:30 AM - Program
Learning Objectives:
  • Understand states' broadened authority to tax out-of-state sellers and businesses after Wayfair
  • Learn about businesses' new sales tax responsibilities, including: Identifying where the business is required to collect and remit sales taxes; Determining what products and services are subject to tax; Evaluating appropriate systems and solutions to administer sales taxes
  • Identify ways to mitigate historical sales/use tax liabilities 
  • Understand how Wayfair impacts states' power to impose state income taxes
Delivery: Group Live
Prerequisites: None
Advanced Prep: None
Credits: 1.5 CPE credits in Tax
Program Level: Basic
BDO USA, LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org