Richard Cram, Director, National Nexus Program
Multistate Tax Commission
- States’ adoption of “economic nexus” statutes or regulations, effective dates, and pending legislation
- States’ adoption of marketplace facilitator sales/use tax collection requirements, effective dates, and pending legislation
- Overview of MTC White Paper on states’ implementation of sales/use tax economic nexus and marketplace facilitator collection laws
- Overview of NCSL model marketplace facilitator tax collection legislation
- Brief description of MTC Multistate Voluntary Disclosure Program
Steven Dimengo, Tax Attorney
Buckingham, Doolittle & Burroughs, LLC
Voluntary Disclosure Considerations and Implementation
- Evaluating the historic state/local tax exposure.
- Factors to consider as to whether to pull the trigger on a VDA.
- Filing for VDAs (consolidated national and/or state specific?)
- Completing the VDA process (including prospective compliance).
Michael J. Kaupa, Attorney
Faegre Drinker Biddle & Reath LLP
- Marketplace facilitator laws - Challenges in determining responsibility for collection and remittance
- Example case study: online travel company business model
- Marketplace facilitator laws – broad v. narrow definition of marketplace facilitator
- Taxing digital services/cloud computing
- Characterizing the sale
- Intangible v. tangible personal property sales?
- Taxable service?
- Sourcing issues (i.e., where data is stored v. where data is retrieved/used)