Video

  • 33 minutes

Nexus - U.S. Supreme Court

 
In Quill Corp. v. North Dakota, the U.S. Supreme Court maintained its long-standing rule that nexus requires some form of physical presence in the taxing state, for the purpose of use tax collection. In 1992 when Quill came out it was focused on direct marketers and the mail order type arena. Today nexus applies to electronic commerce. In this 32-minute video our speaker, John P. Barrie discusses this case as well as several other Supreme Court cases that decisions have been made on. The cases have a variety of outcomes including rejection of transaction nexus requirement for sales and use taxes, and market making activity standards. He also reviews many recent state specific cases from California, Florida, Indiana, Iowa, Maryland, Massachusetts, New York, Ohio, Oregon, Tennessee and Washington.

John P. Barrie is a partner in the Washington and New York offices of Bryan Cave LLP. His practice focuses solely in the areas of federal and state tax controversy and transactional matters. Mr. Barrie is an adjunct professor in the graduate tax program at Georgetown University Law Center, where he has taught courses in reorganizations and corporate tax planning and at New York Law School where he has taught courses in corporate tax planning, S-corporations and tax court litigation.
Runtime: 32 minutes

Faculty

John P. Barrie

John P. Barrie

Bryan Cave Leighton Paisner LLP

Agenda

Faculty

John P. Barrie

John P. Barrie

Bryan Cave Leighton Paisner LLP

  • Partner in the Washington and New York offices of Bryan Cave Leighton Paisner LLP
  • Practice focuses solely in the areas of federal and state tax controversy and transactional matters
  • Regularly represents taxpayers before IRS Appeals Offices and the United States Tax Court
  • Transactional practice includes providing tax advice to public and private businesses in taxable and tax-free mergers, acquisitions, reorganizations, spinoffs, divestitures and restructurings
  • Former attorney-advisor, Judge Leon Irwin, United State Tax Court
  • Adjunct professor in the graduate tax program at Georgetown University Law Center, where he has taught courses in reorganizations and corporate tax planning and at New York Law School where he has taught courses in corporate tax planning, s-corporations and tax court litigation
  • Fellow of the American College of Tax Counsel
  • Listed in Best Lawyers of America and Super Lawyers
  • J.D. degree, University of California-Hastings; LL.M. degree in tax, New York University; B.A. degree, University of California-Los Angeles

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