Report

Federal Internet Tax Legislation

 
The use tax collection cases, for the most part, deal with mail order vendors and not internet vendors. However, Quill’s Commerce Clause nexus requirement of more than “slightest physical presence” applies equally to both types of sales. In other words, for a remote internet seller to be required to collect the use tax in the purchaser’s state, that internet seller must have physical presence which is more than “slightest physical presence” in the taxing state. As a result, this author draws no distinction in this analysis between the company store’s mail order sales and internet sales.

Faculty

Pat Derdenger

Pat Derdenger

Lewis Roca Rothgerber Christie LLP

Agenda

Faculty

Pat Derdenger

Pat Derdenger

Lewis Roca Rothgerber Christie LLP

  • Partner in the Phoenix office of Lewis Roca Rothgerber Christie LLP
  • Emphasizes his practice on federal, state, and local taxation law and is certified as a tax law specialist by the Arizona State Bar
  • On June 15, 2017, he received the State Bar of Arizona’s Top Tax Attorney award
  • Has been listed in The Best Lawyers in America since 1995 and has been listed in Southwest Super Lawyers for state, local, and federal taxation since 2007
  • In his extensive state and local tax practice, he advises and represents his business clients on corporate and individual income, sales, use, and property tax matters, including litigation of those matters at all levels audits and appeals through various administrative stages, the tax court, court of appeals and Supreme Court
  • Represents clients in tax litigation as well as counsels them on the state and local tax implications of their business transactions
  • Frequent lecturer on state and local tax subjects to a wide variety of professional audiences
  • J.D. degree, University of Southern California Law School; LL.M. degree in taxation, George Washington University School of Law; M.B.A. degree, University of Southern California Marshall School of Business; B.A. degree, Loyola University of Los Angeles

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