In this session, we will provide an overview of states’ sales tax economic nexus laws and their thresholds while considering important issues for remote sellers under these new laws. We will also provide an overview of marketplace facilitator tax collection laws enacted by states and take time to discuss key issues confronting marketplace facilitators and marketplace sellers in understanding these tax collection laws. Finally, we will make an introduction to achieving state tax compliance through the MTC Multistate Voluntary Disclosure Program.
Richard Cram is the Director of the Multistate Tax Commission’s National Nexus Program in Washington, D.C. The National Nexus Program provides a Multistate Voluntary Disclosure Program that 37 states and the District of Columbia participate in. Cram has recently contributed articles to Tax Analysts State Tax Notes and has presented as a co-panelist at the Georgetown Law School Advanced State and Local Tax Institute and the Paul J. Hartman SALT Forum. Prior to his current position, Cram served for 15 years as the Director of Policy & Research in the Kansas Department of Revenue and for two years as an attorney in the Legal Services Bureau of the Department in Topeka, Kansas. He has worked as a research attorney for the Kansas Supreme Court and practiced law as an associate in law firms in Chicago, Illinois, and Goodland, Kansas. Cram graduated from the University of Kansas School of Law. He currently resides in Alexandria, Virginia.