This webinar will begin with an overview of sales and use tax basics and economic nexus following the landmark Wayfair decision. It will provide an overview of states' laws and thresholds and important information for remote sellers to follow under these laws and regulations. Our presenter will also cover features and details related to the Streamlined Sales Tax Agreement and provide important details regarding state collection laws and compliance issues for marketplace facilitators and sellers including where to find guidance from state tax department websites for sellers and facilitators.
The presentation will also include an overview of the benefits of achieving state tax compliance through the MTC Multistate Voluntary Disclosure Program including how to anonymously submit an application, obtain a voluntary disclosure agreement, and provide necessary documentation.
Learning Objectives:
Multistate Tax Commission
Director, National Nexus Program
[email protected]
(202) 695-8139
Richard Cram is the Director of the Multistate Tax Commission’s National Nexus Program in Washington, D.C. The National Nexus Program provides a Multistate Voluntary Disclosure Program that 37 states and the District of Columbia participate in. Cram has recently contributed articles to Tax Analysts State Tax Notes and has presented as a co-panelist at the Georgetown Law School Advanced State and Local Tax Institute and the Paul J. Hartman SALT Forum. Prior to his current position, Cram served for 15 years as the Director of Policy & Research in the Kansas Department of Revenue and for two years as an attorney in the Legal Services Bureau of the Department in Topeka, Kansas. He has worked as a research attorney for the Kansas Supreme Court and practiced law as an associate in law firms in Chicago, Illinois, and Goodland, Kansas. Cram graduated from the University of Kansas School of Law. He currently resides in Alexandria, Virginia.