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State Nexus Policy Trends: Analyzing BNA’s 2010 Survey of State Tax Departments


Thursday, May 6, 2010
Product Code - TMAU53
Speaker(s): Fred Nicely, Thomas Shimkin, Steve DelBianco
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Agenda

While state nexus standards have always been a gray area, the disparate policies have become even harder to gauge in light of recent developments. More and more state appellate courts are upholding claims that substantial nexus can arise from “economic presence” and that the so-called “physical presence” rule set forth by the U.S. Supreme Court in Quill does not apply to income tax nexus determinations.

For purposes of sales tax, states are coming up with new ways of establishing substantial nexus or reporting requirements for online vendors.

This live webinar will cover the results of BNA’s 2010 Survey of State Tax Departments. The survey clarifies each state’s position on income and sales tax nexus.

This year we’ve expanded the survey to address each state’s nexus enforcement policies. We asked the states if they send out nexus questionnaires, require a return to be filed even for activities protected under Pub. L. 86-272.

We also included more questions on sales tax nexus issues, in which we asked them to specify their policies regarding transactions involving in-state affiliates, sales made via web sites, activities related to digital property.

Upon completion of this program, participants will be able to:
• know the latest developments and trends regarding income and sales tax nexus
• identify the types of activities, which by themselves, might be sufficient to trigger income or sales tax nexus in a state
• understand the legal theories upon which the emerging state nexus doctrines are based
• anticipate the nexus claims that may arise as a result of certain types of activities
• compare the types of nexus policies adopted by the different jurisdictions.

Speakers

Fred Nicely, Thomas Shimkin, Steve DelBianco

Fred Nicely serves as Tax Counsel for COST. Fred’s role as Tax Counsel extends to all aspects of the COST mission statement: “to preserve and promote equitable and nondiscriminatory state and local taxation of multijurisdictional business entities.” Before joining COST, Fred served in the Ohio Department of Taxation for four years as Deputy Tax Commissioner over Legal and for the prior seven years as the Department’s Chief Counsel.He is a frequent speaker and author on Ohio’s tax system and on multistate tax issues generally.

Thomas Shimkin has worked for the Multistate Tax Commission since 1998, first as counsel to the Commission’s National Nexus Program, then as counsel in the Commission’s legal division where he worked on tax policy issues and model legislation. He is now director of the National Nexus Program. His responsibilities include working with states to develop uniform policies with respect to nexus issues; educating taxpayers about nexus; and managing the Commission’s fast-growing multi-state voluntary disclosure program.

As the executive director of NetChoice, Steve DelBianco is a well-known expert on Internet governance, online consumer protection, and Internet
taxation. Steve has provided expert testimony in seven Congressional hearings, and is a frequent witness in state legislatures. Moreover, Steve is an advocate for business interests at meetings of the Internet Governance Forum and ICANN, where he serves as vice chair for policy coordination. Steve is often quoted on technology issues in the media, including a segment on "60 Minutes" to expose barriers to e-commerce in residential real estate.