United States

What’s a Remote Seller to Do? Recent Developments Affecting Remote and Cross-Border Sellers

Friday October 06, 2017 2:00 PM - 3:00 PM EDT
From KPMG TaxWatch

KPMG TaxWatch

It’s been 25 years since the U.S. Supreme Court, in the Quill case, upheld the physical presence standard for sales and use tax nexus. Since that time, technology has evolved and e-commerce has exploded, yet the physical presence rule has endured— despite many challenges. More recently, certain states have been increasingly aggressive in their quest to “kill Quill” and have adopted laws or regulations aimed at either reversing the physical presence rule or compelling remote sellers (and others) to collect and remit taxes. Remote sellers, marketplace facilitators, and referrers are all potentially affected by the plethora of developments and should clearly understand their obligations and possible exposures. And while Quill is a U.S. issue, navigating through a myriad of recent law changes aimed at sellers isn’t just an issue for retailers doing business in the U.S. Companies involved in cross-border sales of goods and services should understand the applicable laws in foreign jurisdictions so they can better understand their potential VAT obligations.

Please join professionals from KPMG’s Washington National Tax Practice as they walk through the recent developments across the country affecting remote sellers, marketplace facilitators, and referrers and provide insights on what affected businesses can do to mitigate exposure.  In addition, professionals from KPMG’s VAT practice will cover foreign tax law changes that affect cross-border sellers.

Sarah McGahan

Director, State and Local Tax – Washington National Tax, KPMG LLP

Harley T. Duncan

Tax Managing Director, KPMG LLP

James Freed

Principal, Indirect Tax, KPMG LLP