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Mtc

Self-Study CPE
SALES TAX AND ECOMMERCE - SIMPLIFIED
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Sales Tax Economic Nexus Law Trends & Voluntary Disclosure

SALES TAX ECONOMIC NEXUS LAW TRENDS & VOLUNTARY DISCLOSURE

Cost Free
CPE Credits 1.0 hour
Subject Area 1.0 - Taxes (Sales Tax)
CE Credits 0.0 hours
Course Level Basic
Instructional Method Group Internet Based
Prerequisites None
Advanced Preparation None
Series: Sales Tax
Course Description

The course will briefly discuss the background for the Wayfair decision. Sales tax economic nexus and marketplace facilitator tax collection laws enacted by states following Wayfair will be reviewed. In addition, the important compliance issues these laws present for remote sellers, marketplace facilitators, and marketplace sellers will be addressed. Finally, the MTC's multistate voluntary disclosure program will be described as a possible option for businesses that may be out of compliance with these new laws.

Learning Objectives:


  • Identify basic familiarity with sales tax economic nexus and marketplace facilitator tax collection laws enacted by states

  • Identify the major issues that remote sellers, marketplace facilitators, and marketplace sellers must consider in complying with these laws

  • Determine the mechanics of applying for voluntary disclosure through the MTC's multistate voluntary disclosure program

Linkedin

Richard Cram

Multistate Tax Commission
Director, National Nexus Program
rcram@mtc.gov
(202) 695-8139

Mtc

Richard Cram is the Director of the Multistate Tax Commission’s National Nexus Program in Washington, D.C. The National Nexus Program provides a Multistate Voluntary Disclosure Program that 37 states and the District of Columbia participate in. Cram has recently contributed articles to Tax Analysts State Tax Notes and has presented as a co-panelist at the Georgetown Law School Advanced State and Local Tax Institute and the Paul J. Hartman SALT Forum. Prior to his current position, Cram served for 15 years as the Director of Policy & Research in the Kansas Department of Revenue and for two years as an attorney in the Legal Services Bureau of the Department in Topeka, Kansas. He has worked as a research attorney for the Kansas Supreme Court and practiced law as an associate in law firms in Chicago, Illinois, and Goodland, Kansas. Cram graduated from the University of Kansas School of Law. He currently resides in Alexandria, Virginia.

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About Our Presenter

Mtc
Multistate Tax Commission is an intergovernmental state tax agency whose mission is to promote uniform and consistent tax policy and administration among the states, assist taxpayers in achieving compliance with existing tax laws, and advocate for state and local sovereignty in the development of tax policy.