The new year is always a time of change - and sales and use tax in 2015 is no exception. Hear sales tax compliance expert Shane Ratigan provide an in-depth overview to help you understand, prepare for, and get ahead of the state and federal tax changes coming your way. In this webinar, Shane will take a comprehensive look at critical new state and federal tax laws, including the Marketplace Fairness Act, taxation of services, and changes for cloud-based services. Join us and gain insider information to help you better understand how changes to sales tax regulations may affect your company and your bottom line.

1. Ask, Share, Learn – Within the Largest Community of Corporate Finance Professionals
Get Ready for 2015:
Understanding and Adopting the
New Tax Rules and Regulations

2. • Understand 2015 changes in sales tax provisions for key
states
• Discover how to improve compliance practices relative to
increasingly dynamic sales tax laws and regulations
• Understand the current status of key provisions of the
Marketplace Fairness Act (MFA) or “internet sales tax”
After attending this event you will be able to:
Learning Objectives

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Welcome to Proformative

4. Ask, Share, Learn – Within the Largest Community of Corporate Finance Professionals
Get Ready for 2015: Understanding and
Adopting the New Tax Rules and Regulations
Shane Ratigan, JD, LLM, Tax Law and Compliance
Expert, Avalara, Inc.

5. Shane Ratigan, JD, LLM
5
• Tax Law and Compliance Expert at Avalara, Inc.
• Responsible for managing compliance processes,
reporting and tracking trends in compliance
environment. Subject Matter Expert on sales tax
compliance for internal and external stakeholders.
• Graduate of University of Washington School of Law
(LLM Taxation), Syracuse University College of Law
(JD), and State University of New York at Plattsburgh
(B.S. Accounting and Business Administration).
• Small Business Advisor on tax planning and
succession issues for 10 years.

6. Agenda
• Marketplace Fairness Act Update
• Trends
– Rewards Cards
– Cloud Based Services
– Use tax for Businesses
– Exemption Certificate Management
• Notable Changes State by State

7. Marketplace Fairness Act of 2013
• Allows states to require out-of-state
businesses to collect sales tax
• Requires some tax simplification similar to
SST type admission requirements
• Applies to anyone making remote sales

8. Marketplace Fairness Act of 2013
State and local sales and use tax simplifications required
for the states to participate:
– Central administration of tax for remote sellers
– Single audit for all state and local taxing jurisdictions within
a state for remote sellers
– Single return for remote sellers
– Limitations on return filing frequency(state/local) for remote
sellers
– Uniform sourcing rules for remote sellers
– Some liability relief for remote sellers and “certified software
providers”
Marketplace Fairness Act of 2013

9. Marketplace Fairness Act of 2013
• A permission slip from the US Congress for the
states to enforce collection obligation on sellers
outside their borders.
• Relates to the concept of nexus and the ability
of other states to compel your company to
collect
• Does not relate to taxability or rates or
jurisdictions

10. Marketplace Fairness Act of 2013
• No requirement of uniform taxability rules
• No requirement of uniform rates
• No alteration to existing nexus rules for
businesses who are not obligated by the
proposed bill

11. Marketplace Fairness Act of 2013.
• http://www.gpo.gov/fdsys/pkg/BILLS-
113s743rfh/pdf/BILLS-113s743rfh.pdf
Remote seller =
Any out-of-state business entity that sells into a state
in which that seller “… would not legally be required
to pay, collect, or remit state or local sales and use
taxes unless provided by this Act.”
Marketplace Fairness Act of 2013

12. Thank you for your interest in this presentation.
View the on-demand webinar or download the full
presentation at:
www.Proformative.com
Get Ready for 2015: Understanding and
Adopting the New Tax Rules and Regulations