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Wayfair's Impact on States' View of Nexus & Potential Tax Burden on Technology Companies

Description

Event Overview

The South Dakota vs Wayfair ruling leaves many companies with a greater sales tax compliance burden and can impact both sales and purchases. With each state’s requirements varying widely, technology companies will need to dedicate more time and resources to meet states’ taxability and reporting requirements.

Some of the issues most applicable to the technology industry include:

  • Services performed on behalf of customers in other states, even if no employees physically enter those states, as this could create economic nexus.
  • Remote software and SaaS provided to customers / licensees in other states, as the value of the use in other states could trigger economic nexus.
  • Implementation of a system to properly capture tax in all jurisdictions where sales tax may now apply.

Join DHG, in partnership with the Technology Association of Georgia (TAG), as we discuss the Wayfair case, state reactions and potential administrative impact on technology companies (not just in Georgia) and how they prepare to meet multi-state requirements.

Speakers Include: 

  • Jack Small, Director, State & Local Tax
    jack.small@dhg.com

    Jack Small is a Director in the DHG State & Local Tax Practice, and is based in the Firm’s Atlanta, Georgia office. Jack has experience in numerous areas of state and local taxation including corporate income and franchise tax, sales and use tax, and unclaimed property. His experience includes apportionment planning, combined unitary reporting issues, nexus determinations, accounting for income taxes, taxability studies, audit representation, and amnesty / voluntary disclosure negotiations. Jack has served clients in a variety of industries including insurance, healthcare, financial services, manufacturing, retail, and technology.

    Prior to joining Dixon Hughes Goodman, Jack spent several years in both the Federal and State and Local tax groups of a regional accounting firm. Before Jack began his career in public accounting, he worked in business operations for an Information Technology firm. 

  • Tommy Varnell, Senior Manager, State & Local Tax
    tommy.varnell@dhg.com

    Tommy is a Senior Manager in DHG’s Atlanta office, specializing in State and Local Tax (SALT) matters. Tommy primarily focuses on indirect tax and unclaimed property matters, but his versatile background allows him to get involved in other areas as well. Tommy possesses more than 15 years of tax experience, with a blend of both consulting and industry. He has had involvement with a wide variety of industries including manufacturing, service, retail, transportation, healthcare, telecommunications and technology.

    Tommy is involved in the following types of services at DHG: nexus studies, voluntary disclosures, tax/unclaimed property compliance, product and service taxability analyses, reverse audits, compliance reviews, audit defense, credit/incentive analyses, ASC 450 assistance (formerly FAS 5), and general tax research in a wide variety of areas.

  • Matthew Tolan, Senior Associate, State & Local Tax
    matt.tolan@dhg.com 

    Matthew Tolan is a Senior Associate in DHG’s Atlanta office, specializing in State and Local Tax (SALT) matters. Matthew primarily focuses on indirect taxation and possesses more than five years of indirect tax experience, working in both public accounting and in industry. 

    Matthew is involved in the following types of services at DHG: nexus studies, voluntary disclosures, sales tax compliance, unclaimed property consulting, product and service taxability analyses, reverse audits, compliance reviews, audit defense, and tax research. Prior to joining DHG, Matthew served as a Senior Analyst at two technology / telecommunications companies in Atlanta for several years where he was responsible for audit defense, transaction tax compliance, regulatory filings, use tax analysis, and credits/incentives.

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