South Dakota v. Wayfair: What it Means for Tennessee Attorneys
Live Webinar: Tuesday, November 13, 2018
10:00 a.m. to 11:00 a.m. Central / 11:00 a.m. to 12:00 p.m. Eastern
WEBINAR SNAPSHOT: Join this one-hour webinar to earn CLE and ensure your fully prepared to handle all aspects of your next trial.
In a 5–4 decision on June 21, 2018, the Supreme Court upheld South Dakota’s online sales tax collection statute and ruled that the “physical presence” test, under the court’s 1992 case Quill Corp. v. North Dakota, no longer limits a state’s ability to collect sales tax on purchases by in-state customers.
Wayfair’s impact will be far reaching and complex, and small and medium sized businesses are likely to be affected most by the Supreme Court’s decision. On the one hand, small businesses with brick-and-mortar operations cheered the ruling as a way to level the playing field with large online retailers — like Amazon — that were previously able to offer lower prices in part because they do not bear the costs associated with a physical presence in a state. On the other hand, small businesses who sell online primarily may now face steep compliance costs, as they try to collect and remit taxes across the approximately 10,000 U.S. sales tax jurisdictions.
In this webinar, your presenters Gif Thornton and Tennessee Commissioner of Revenue David Gerragano will cover how this decision has and will continue to impact Tennessee business and what future responses may be expected.
On November 13, Mr. Thornton and Commissioner Gerregano will discuss the impact of South Dakota v. Wayfair. Namely, the webinar will focus on:
- Substantial Nexus Test
- Tennessee Legislation
- Next Steps for Tennessee
- Possible Federal Solution
About Your Presenters:
Gif Thornton became Managing Partner of the firm in March of 2015. He serves as legislative counsel to a number of businesses, trade associations and governmental entities with interests before Tennessee state government. In addition, he represents clients before regulatory boards and administrative agencies of local, state and federal government. He has extensive experience in the areas of education, energy, health care, insurance, technology, transportation and utilities.
David Gerragano was appointed by Governor Bill Haslam as commissioner of the Tennessee Department of Revenue in December 2016. Prior to his appointment as commissioner, Gerregano, a native of Gainesboro, Tenn., served as the Department’s deputy commissioner. A 20-year veteran of the Department, Gerregano has helped oversee various Revenue functions, including the Audit Division, Enforcement and Taxpayer Services. Since starting with the Department in 1997 as tax counsel, he has held multiple legal and legislative positions such as administrative hearing officer, general counsel and assistant commissioner.