WebCredenza 2025 E-commerce tax: Issues when your client sells goods or services online

Recording available after the original program date, 3/11/2025

Anytime your client’s business sells goods online, they may be required to calculate, collect and remit sales and use taxes for the buyer’s state. If the business sells nationally, they are potentially liable for collecting taxes in more than 7,000 taxing jurisdictions nationwide, even if they have no physical presence in those jurisdictions and markets. As e-commerce becomes easier and more cost-effective, the tax compliance part becomes far more difficult, especially due to the U.S. Supreme Court’s recent seminal decision in South Dakota v. Wayfair.  This program will provide you with a practical guide to your clients' sales and use-tax compliance obligations when they sell goods on the Internet.

• New world of state and local sales taxes on the Internet after South Dakota v. Wayfair.
• How physical presence is not required to trigger a state’s taxing jurisdiction.
• Activities that subject a remote seller to a state’s taxing jurisdiction.
• “Cookie laws,” the Cloud, and other digital bases for nexus.
• Understanding the financial, civil and potentially criminal risks of non-compliance.
• Best practices for state and local tax compliance in an uncertain environment.

Opinions and positions stated by presenters of MoBarCLE programs are those of the presenters and not necessarily those of The Missouri Bar. This program is intended as information for lawyers in Missouri, in conjunction with other research they deem necessary, in the exercise of their independent judgment.

Note: This material qualifies for self-study credit only. Pursuant to Regulation 15.04.5, a lawyer may receive up to six hours of self-study credit in a reporting year. Self-study programs do not qualify for GAL Certification, ethics, elimination of bias or Kansas credit.