Situs: Who Can Tax the Transaction?

Jordan M. Goodman and David A. Hughes presented this on 8/11/22 at HMB’s 2022 SALT Summer Seminar.

With nexus generally a non-issue, especially after Wayfair, situsing sales for sales tax purposes becomes of the utmost importance for both buyers and sellers. This concept becomes unusually complicated when dealing with drop shipments and goods other than tangible personal property. This session will examine the consistent and inconsistent ways states are trying to tax these transactions as they attempt to bolster sagging revenues.

Disclaimer: This material is for general information purposes only and should not be construed as legal advice or any other advice on any specific facts or circumstances. This is not a solicitation and the material within was last updated on the date of the recording and may no longer be accurate based on subsequent updates. No one should act or refrain from acting based upon any information herein without seeking professional legal advice. HMB makes no warranties, representations or claims of any kind concerning the content herein. HMB and the contributing presenters or authors expressly disclaim all liability to any person in respect of the consequences of anything done or not done in reliance upon the use of contents included herein.