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OUT OF STATE TAXPAYERS: HOW NEW YORK STATE WILL USE WAYFAIR TO COLLECT MORE TAX

CPE Processing Fee$20.00
Webinar TranscriptionN/A
Presentation Length Hour(s)1.0 hour
CPE Credits 1.0 hour
Subject Area 1.0 - Taxes
CE Credits 0.0 hours
Course LevelBasic
Instructional MethodQAS Self-Study
PrerequisitesNone
Advance PreparationNone
Recorded DateJune 20, 2019
Date OfferedAugust 7, 2019
Expiration DateAugust 7, 2020
Course Description

Last year, in South Dakota v. Wayfair, 138 S. Ct. 2080 (2018), the US Supreme Court reversed its “physical presence” nexus test and held that “economic nexus” arising from “economic and virtual contacts” with a state could trigger an obligation to collect state sales tax. New York recently announced that it intends to require certain out of state vendors to register and collect NYS sales tax. How will these new procedures work and does the new “economic nexus” test also apply for income tax purposes, and when should out of state taxpayers consider the New York voluntary disclosure program? This panel addresses what out of state taxpayers should expect and what ambiguities will arise as New York flexes its newfound muscle.

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Mary Ellen Ladouceur

New York State Department of Taxation and Finance
Principal Attorney, Transaction Tax Practice Group, Office of Counsel
maryellen.ladouceur@tax.ny.gov
(518) 530-4539

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Mary Ellen Ladouceur, Esq. is the Principal Attorney in charge of the Transaction Tax Practice Group of the New York State Department of Taxation and Finance’s Office of Counsel.  She oversees a team of attorneys who are responsible for handling administrative hearings and appeals, and drafting and reviewing legislation and advisory opinions related to sales and excise taxes.   Prior to joining the Office of Counsel in November, 2002, Ms. Ladouceur was an Associate with the firm of Bond, Schoeneck & King, PLLC, working in the firm's Litigation and Estate and Trust Departments.  Ms. Ladouceur also served as a clerk to the New York State Supreme Court, Appellate Division, Third Department in Albany.  A 1997 graduate of Albany Law School (J.D., magna cum laude),  Ms. Ladouceur served as Associate Editor for Legal Developments of the Albany Law Review.

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Jack is a Principal in Deloitte’s National Multistate Tax and Multistate Tax Controversy Services teams in New York, and is a liaison to the Washington National Tax-Multistate practice as a New York controversy and technical lead. Jack focuses on all aspects of state and local tax matters for corporations and pass-through entities, including income/franchise and sales and use tax, and has deep experience serving high-net-worth individuals in personal income tax matters, including residency.

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Tom is the practice leader for Crowe LLP’s State and Local Tax office in New York. He is a graduate of NYU’s Tax LL.M. program. He consults medium to large size businesses on state and local tax issues including sales and use taxes, unclaimed property taxes, and business taxes. He provides guidance for state tax audits, apportionment formulas, economic nexus, and sales sourcing. He provides tax advice to a diverse range of clients including Fortune 500 companies; foreign manufacturers and distributers; regional financial institutions with $1 billion to $20 billion in assets; and art galleries, dealers and collectors.

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About Our Presenter

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For nearly 85 years, the NYU School of Professional Studies has been a deeply respected institution of higher education grounded in applied learning. It has served as a source of empowerment for individuals from NYC, across the country, and worldwide who aspire to become the next generation of leaders and innovators of industry.

Throughout its rich history, NYUSPS has met the needs of the students and the professional communities it serves. From its early years of training returning World War II veterans to fulfill the nation’s urgent need for skilled technical workers, it has evolved into a professional education powerhouse that offers 19 graduate degrees, 13 bachelor’s degrees, four associate’s degrees, and a plethora of non-degree courses