Nexus – Physical Presence Redefined
2016 IPT Annual Conference
Traverse City, MIAs states continue to expand their sales and use tax nexus provisions to unprecedented levels in an effort to elicit a judicial challenge to the Quill physical presence standard, remote sellers are being forced to re-evaluate their collection responsibilities nationwide. In this session, speakers will explore the various types of provisions that states have utilized to expand nexus to remote sellers, with a particular focus on specific efforts during state legislative sessions this year. The session will also highlight current and expected litigation resulting from these provisions and the potential impact it may have on Quill. Speakers will provide an overview of the current remote sales tax proposals being considered by Congress and the protections offered in each.