Business Trends: International Tax: Sales Tax Considerations


Course Description
Last year, the U.S. Supreme Court made a game-changing decision in South Dakota v. Wayfair, Inc. The decision allows for the removal of a physical presence requirement on remote sales for state sales tax. As states update their current nexus laws, it will have a large impact on foreign inbound sellers. Foreign sellers need to consider the sales tax impact of selling into the U.S. regardless of whether they have a physical presence or permanent establishment.

Learning Objectives:
   - Define nexus and discuss its impact on international sellers
   - Discuss how aggressive state expansions of sales tax collection requirements create filing requirements and risks for international businesses working in the U.S.
   - Review the importance of staying in compliance and explore tools to help

Laura Robichaud, DBA, MBA, Regional Director
Laura has more than 10 years of financial and tax experience with extensive knowledge of Transaction Privilege Tax (TPT) and Use tax, as well as a variety of other state and local tax issues. She is a taxability expert in a variety of industries and is proficient in Voluntary Disclosure Agreement (VDAs) programs, Public Law 86-272 Nexus determinations, and amnesty issues. Laura also has experience in in audit support services, as well as state and local litigation issues, appeals, informal petitions, and penalty abatement.

Shannon Lemmon, CPA Partner, Director of International Tax
Shannon leads the firm's International Tax team with more than 17 years of public accounting experience and a diverse background in both the consultative and compliance service areas of international tax. She is experienced in the areas of inbound and outbound international tax planning and compliance issues for both companies and their shareholders. Shannon works closely with HLB International member firms to assist clients with international structuring and identifying tax efficient entry into new markets. She is responsible for assisting clients, educating staff and providing thought leadership on a variety of international tax matters.

CPE Information
CPE Credits: 1
Field of Study: Taxes
Level of Knowledge: Basic
Delivery Method: Web-Based Group Session

Additional Information:
These are web-group seminars. No prerequisites or advanced preparation required. For information regarding refund, complaint and program cancellation policies, please contact Jason McKeever at 701.476.8773.

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Tax State & Local Tax (SALT) International Tax