Avatar

Life After Wayfair: Multi-State Tax Problems for Everyone



Watch Now!
Recording and Slides are Available Here


The U.S. Supreme Court’s 2018 decision in South Dakota v. Wayfair radically changed how state sales and use taxes work in this country. For decades, the rule was that a business without a physical presence in a state could not be forced by that state to collect tax on sales to state residents. This was the “bright line” test created by the Supreme Court’s 1992 decision in Quill Corp. v. North Dakota.

The Wayfair decision did away with the bright-line test created by Quill. The “safe harbor” provided by not having physical presence in a state no longer exists. Now, every business that sells products online has a potential sales and use tax liability in every state they deliver products into. This is true even if the business does not have a physical presence in those states.

 There was no grace period given to businesses under Wayfair. It was immediately applicable when it was issued in June 2018, and automatically created potential sales and use tax liability for every business that sells products online (i.e., almost every business in the country). 

This dynamic is not yet well understood by the business community. This is largely because states have been slow to enforce their new rights. However, this slow “wind up” will not last forever. Lawyers and CPAs should help their clients prepare now for the inevitable problems that Wayfair will cause for businesses of every size and shape.

Here are just a few of the critical topics Steve Hogan will focus on in his exclusive LISI Webinar:
  • How did we get here? The law before Wayfair and why it changed;
  • How states have been addressing their options after Wayfair;
  • How businesses can “triage” their potential exposure and put together a compliance plan;
  • The weird world of “nexus” that was unleashed by Wayfair and what it means for different types of businesses;
  •  This includes marketplace nexus (and Amazon’s latest legal battles), tail nexus, the limits of due process, and arguments we can expect to see emerge over the next few years.


There will be no CE for this webinar


For those who have a conflict with the date/time, The session will be recorded. Simply register and you will have unlimited access to the recording.

Although they are scheduled for a particular time and date - once purchased - they can be viewed at ANY TIME!.

If you are not a LISI member please use the Buy Now Button below to pay the non-member price of $149.

Registrant Email:

After you pay you will be sent a link with the registration information. Your webinar registration is designed for one individual user and groups up to 5 individuals. Sharing beyond this is not permitted. If you are interested in group access to our webinar content, please send an email to lisiwebinars@gmail.com

If you have any questions, please contact webinaradmin@leimbergservices.com

NOTE: To pay using a credit card, use the botton labeled
"Pay with Debit or Credit Card" after clicking the Buy Now button below.

If you are a LISI member, please login below to receive the member price of $129 for this webinar.

Forgot Password?

To become a LISI member Click Here

Steven M. Hogan is a shareholder with Ausley McMullen, P.A and practices in the areas of commercial litigation and State and Federal tax law. Mr. Hogan’s litigation practice focuses on resolving commercial disputes among businesses. He has represented both plaintiffs and defendants in commercial litigation matters. In his tax practice, Mr. Hogan represents businesses and individuals faced with assessments or audits from the Florida Department of Revenue and the IRS. He advises clients and their accountants on “best practices” in complying with Florida and Federal tax law. Mr. Hogan’s scholarship in the field of tax law has appeared in publications such as The Florida Bar Journal, State Tax Notes, and Bloomberg/BNA. Mr. Hogan has served multiple terms as a Director of the Tax Section of The Florida Bar, including three terms as the Director of the State Tax Division. Mr. Hogan has also served as an adjunct professor at the Florida State University College of Law, co-teaching an Estate Planning seminar. Before joining the firm, Mr. Hogan served at the Florida Supreme Court as a Judicial Extern in the office of Justice Charles T. Canady. While in law school, Mr. Hogan served as Senior Articles Editor of the Florida State University Law Review."


Avatar Avatar

Bob Keebler Jonathan Blattmachr

November 4, 2020 3:00PM ET - 4:30PM ET ET

POST ELECTION ESTATE AND INCOME TAX PLANNING IN 2020 AND BEYOND

More Info
Avatar

Eli Akhavan

November 5, 2020 1:00PM ET - 2:30PM ET ET

Expatriation: The Exit Tax and Planning Opportunities, What the Sophisticated Advisor Must Know

More Info
Avatar Avatar

Eric Naison-Phillips Scott Bowman

November 5, 2020 3:00PM ET - 4:30PM ET ET

Investor Control & the Private Placement Life Insurance Market: Truths, Half-Truths and Falsehoods

More Info
Avatar Avatar

Bob Keebler Jonathan Blattmachr

November 5, 2020 4:00 PM ET - 5:30PM ET ET

POST ELECTION ESTATE AND INCOME TAX PLANNING IN 2020 AND BEYOND - A Special Re-Broadcast

More Info
Avatar

Gary L. Flotron

November 06, 2020 3:00PM ET 4:30PM ET

Understanding Life Insurance and Rethinking Policy Management and Evaluation: Explaining the Unexplainable - A Special Re-Broadcast

More Info
Avatar Avatar

Ed Slott, CPA/AEP and Bob Keebler CPA/PFS, MST, AEP

November 06, 2020 1:00PM ET - 2:30PM ET

Critical Year-End Income Tax and Estate Tax Planning for the Mass Affluent - A Special Re Broadcast

More Info
Avatar Avatar

Paul Hood Ed Morrow

November 12, 2020 1:00PM ET - 2:30PM ET

The Intersection of Portability and Blended Families: No Man’s Land?

More Info
Avatar

Michael Geeraerts

November 13, 2020 3:00PM ET - 4:30PM ET

The Special Purpose Insurance LLC - What the Sophisticated Advisor Needs To Know!

More Info
Avatar

Jim Weller

November 13, 2020 1:00PM ET - 2:00PM ET ET

An In-Depth Examination of Private Trust Companies: What the Sophisticated Advisors Needs to Know

More Info
Avatar

Rick Jaye

November 19, 2020 3:00PM ET - 4:30PM ET ET

ESOPs: What the Sophisticated Advisor Needs To Know

More Info
Avatar

Mark Merric

November 20, 2020 3:00PM ET - 4:30PM ET ET

Part 1: Mark Merric’s Asset Protection Trilogy

More Info
Avatar

Steve Siegel

November 20, 2020 1:00PM ET - 2:30PM ET ET

Planning with Intentionally Defective Grantor Trusts: What Makes Them So Popular and So Powerful?

More Info
Avatar

Bob Keebler

December 4, 2020 3PM 4:30 pm ET ET

NEW PPP LOANS: Phase 4 Coronavirus Package – A First Look

More Info
Avatar

Mark Merric

December 18, 2020 3:00PM ET - 4:30PM ET ET

Part 2: Mark Merric’s Asset Protection Trilogy

More Info
Avatar

Mark Merric

January 22, 2021 3:00PM ET - 4:30PM ET ET

Part 3: Mark Merric's Asset Protection Trilogy

More Info