Outline sales and use tax basics and economic nexus following the 2018 South Dakota v. Wayfair decision

Identify states’ sales/use tax economic nexus laws and their thresholds and recognize important issues for remote sellers under these new laws

Evaluate the Streamlined Sales Tax Agreement, its centralized registration and simplified electronic return features, and information available on its website for remote sellers

Name marketplace facilitator tax collection laws enacted by states and key issues for compliance under these laws for facilitators and sellers

Describe information available on state tax department websites concerning remote sellers, marketplace facilitators, and marketplace sellers and how to find such guidance

Evaluate the benefits of achieving state tax compliance through the MTC Multistate Voluntary Disclosure Program and describe the process for anonymously submitting an application to MTC staff, obtaining a voluntary disclosure agreement signed by the state, and providing to the state the necessary documentation and tax payments required