Advertising Tax: What Happened and What’s Next
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An overview of the status of state advertising tax legislation, what to expect going forward, and how to fight it. Wright Andrews, Partner, Butera & Andrews Bennet Kelley, Founder, Internet Law Center (Twitter @internetlawcent)
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Advertising Tax: What Happened and What’s Next
- 1. Advertising Tax What Happened and What’s Next Bennet Kelley Wright Andrews
- 2. Prologue : Deficits and New York Part 1: Amazon Wars Part 2: What’s Next
- 3. The Panel
- 5. Chief Legislative Asst. Sen. Sam Nunn
- 6. President of Amer. League of Lobbyists
- 8. AGC, Director of Gov’t Affairs – ValueClick
- 9. Nat’l Co-Chair -- DNC’s Saxophone Club
- 10. Co-Chair -- Cal. Bar Cyberspace Comm.
- 11. Regular contributor to Huffington Post, Politics Magazine and Santa Monica Daily PressBegan career with one of Washington’s top lobbyist
- 12. The Context
- 13. NET PUBLIC POLICY 3 HURDLES FORAFFILIATES
- 16. HURDLE #3 Internet Industry Assn Warning The inability of the industry to engage in policy issues with anything more than loose coalitions and ad hoc committees has left the industry vulnerable to stronger and well-organized competitors who are better able to work together to achieve policy goals.
- 17. K Street Gap AT&T, Comcast Rout Google In “Net Neutrality Battle” (7/20/06) AT&T LOBBYING DOLLARS PER $1 SPENT BY GOOGLE
- 18. Meet the 800 Pound Gorilla At the Center of the Tax Debate
- 19. RED SKY AT MORNINGFY ‘10 Deficits as Pct of FY ‘09 Budget 50% LARGER THAN 2009 38 States over 10 pct
- 20. FYE 2011 IS PROJECTED TO BE EVEN WORSE
- 21. RED SKY AT MORNINGFYE 2011 DEFICITS - EARLY PROJECTIONS FY ‘11 – ALREADY 13 STATES PROJECT DEFICITS GREATER THAN 10% 4 STATES GREATER THAN 20%
- 23. The New York Law
- 24. U.S. Constitutional Limitations Quill Corp. v. North Dakota(1) – Due Process and Commerce Clauses limit state taxing authority to entities with a physical presence in state. Borders Online, LLC v. State Bd. of Equalization(2)- Borders Online subject to sales tax since it was merely agent for Borders brick and mortar operations. 504 U.S. 298 (1992) 29 Cal. Rptr. 3d 176 (Cal. Ct. App. 2005)
- 25. NY’s Amazon TaxNew York Tax Code Section 1101(b)(8) New York Affiliate Sales Tax “Amazon Tax” Seller of tangible or personal property subject to sales tax if: the seller enters into an agreement with a resident of this state under which the resident, for a commission or other consideration . . . refers potential customers, whether by a link on an internet website or otherwise, to the seller, if the cumulative gross receipts from sales by the seller to customers in the state who are referred to the seller by all residents with this type of an agreement with the seller is in excess of [$10,000] during the preceding [four quarters]. Remember to call my accountant
- 26. A Pot of Gold? $68MM $68MM NY: FY 2010 $61.3MM NY: FY 2009 NY: INITIAL PROJECTION $50MM
- 27. Or Fool’s Gold? Publishers Terminating NY Affiliates
- 28. Amazon Complaint DismissedAmazon.com v. New York State Dept. of Taxation & Finance, No. 60124/08 (Jan. 12, 2009) The New York law: requires a substantial nexus between an out-of-state seller and New York through a contract to pay commissions for referrals with a New York resident along with realization of more than $10,000 of revenue from New York sales earned through the arrangement. The neutral statute simply obligates out-of-state sellers to shoulder their fair share of the tax collection burden when using New Yorkers to earn profit from other New Yorkers.
- 29. What Happened?
- 32. Status Passed orPassage Likely. ? VETO! VETO! California Hawaii North Carolina Rhode Island
- 33. VETO
- 34. What Next?
- 35. Here Comes the Rain
- 37. Lessons Learned
- 39. Level of Congressional Understanding of Issues
- 41. Grassroots
- 44. Administration
- 46. Nature & Strength of Opposition
- 48. Timing
- 49. Coalition LobbyingKey Player Involvement – brings clout and media focus
- 50. Ten Tips for Effective Lobbying Be Informed About Them Be Prepared Be on Time Be Brief and Focused Be Factual Ask Questions Be Courteous Be a Constituent Request Something Follow Up 10 TIPS
- 54. Survey Data
- 55. White Hats On Your SideExample: Reducing National Issue to State Impact
- 56. Example – What is an Affiliate?
- 58. Beyond that requires commitment
- 60. Staffing
- 62. PAC
- 63. Establishing & Maintaining Clout
- 66. Lobbying
- 67. Media
- 69. Always Remember Uncle Ted
- 70. So Make it Simple
- 71. Questions?
- 72. Wright AndrewsButera & Andrews1301 Pennsylvania Ave., NW, Suite 500 Washington, DC 20004Phone: 202-347-6875 Fax: 202-347-6876wandrews@butera-andrews.com www.butera-andrews.com Bennet Kelley Internet Law Center 100 Wilshire Blvd, Suite 950 Santa Monica, CA 90401 Phone: 310-452-0401 Fax: 702-924-8740bkelley@internetlawcenter.net www.internetlawcenter.net
- 73. Butera & Andrews is a Washington, DC law firm specializing in federal government relations, litigation, and corporate law. Our practice involves high-level and on-going work before the Congress, the courts, and most federal agencies. We offer a blend of legal, political and other communication skills to help clients successfully manage their Washington legislative, regulatory and judicial issues. In addition to the Congress, where we deal with all of the major Committees and the Republican and Democratic Leaderships, the firm’s representation on Washington regulatory and policy issues involves dealings with the White House and most of the major federal agencies, as well as Washington-based multinational institutions. Our litigation practice spans federal and state trial and appellate courts and administrative agencies.
- 74. The Internet Law Center is dedicated to helping businesses navigate the evolving legal standards for today’s digital economy, while also contributing to the development of the policies of tomorrow. The firm serves a diverse client base that includes startups and public companies both online and offline across North America and Asia. The professionals of the Internet Law Center possess years of practical experience as lawyers and entrepreneurs with internet companies and have played a leading role in shaping Internet law and policy. This unprecedented combination of business, legal and policy experience makes the Internet Law Center uniquely qualified to provide the professional advice needed to address emerging issues of internet law in an uncertain economy. Sign up for Monday Memo – our award winning newsletter which was named one of the Top 100 Internet Law Resources and re-launches this fall. WE KNOW THE INTERNET
- 75. THANK YOU!
- 76. Remember to Submit Your Evaluations
Notas do Editor
- Custom animation effects: Shrink and position circular pictures(Intermediate)Tip: This slide design includes three large, circle-shaped pictures. Each picture has a 12” diameter and is larger than the slide. You will want to use drawing guides to reproduce the effects on this slide.To display and set the drawing guides, do the following:On the Home tab, in the Slides group, click Layout, and then clickBlank. On the View tab, in the Show/Hide group, select Ruler. Right-click the slide background and select Grid and Guides.In the Grid and Guides dialog box, under Guidesettings, selectDisplaydrawingguideson screen. (Note: One horizontal and one vertical guide will display on the slide at 0.00, the default position. As you drag the guides, the cursor will display the new position.) Do the following on the slide:Press and hold CTRL, select the vertical guide, and then drag it left to the 2.83 position. Press and hold CTRL, select the vertical guide, and then drag it right to the 2.83 position.Press and hold CTRL, select the horizontal guide, and then drag it upto the 0.83 position.To reproduce the first animated picture effect on this slide, do the following:On the Insert tab, in the Illustrations group, click Picture. In the Insert Picture dialog box, select a picture and then click Insert.On the slide, select the picture. Under PictureTools, on the Format tab, in the PictureStyles group, click Picture Shape, and then under BasicShapes click Oval (first row, first option from the left).Select the oval picture. Under Picture Tools, on the Format tab, in the bottom right corner of the Size group, click the Size and Position dialog box launcher. In the Size and Position dialog box, on the Size tab, resize or crop the picture as needed so that under Size and rotate, the Height box is set to 12” and the Width box is set to 12”. Resize the picture under Size and rotate by entering values into the Height and Width boxes. Crop the picture under Crop from by entering values into the Left, Right, Top, and Bottom boxes. On the Home tab, in the Drawing group, click Arrange, point to Align, and then do the following:Click Align to Slide.Click AlignCenter.Click AlignMiddle. On the Animations tab, in the Animations group, click CustomAnimation.On the slide, select the picture. In the CustomAnimation task pane, do the following:Click Add Effect, point to Entrance, and then click MoreEffects. In the Add Entrance Effect dialog box, under Subtle, click Fade, and then click OK. Under Modify: Fade, do the following:In theStart list, select With Previous.In the Speed list, select Medium.Click Add Effect, point to Emphasis, and then click MoreEffects. In the Add Emphasis Effect dialog box, under Basic, click Grow/Shrink, and then click OK. Under Modify: Grow/Shrink, do the following: In the Start list, select After Previous.In the Size list, in the Custom box, enter 20%, and then press ENTER. In the Speed list, select Medium.Click Add Effect, point to Motion Paths, and then click Left. Under Modify: Left, do the following:In the Start list, select With Previous.In the Speed list, select Medium.In the Custom Animation task pane, select the third animation effect (left motion path for the first picture). On the slide, select the left motion path. Point to the endpoint (red arrow) of the selected motion path until the cursor becomes a two-headed arrow. Drag the endpoint to the intersection of the drawing guides in the upper left area of the slide (2.83 vertical left and 0.83 horizontal top).To reproduce the second animated picture effect on this slide, do the following:On the Insert tab, in the Illustrations group, click Picture. In the Insert Picture dialog box, select a picture and then click Insert.On the slide, select the picture. Under PictureTools, on the Format tab, in the PictureStyles group, click Picture Shape, and then under BasicShapes click Oval (first row, first option from the left).Select the oval picture. Under Picture Tools, on the Format tab, in the bottom right corner of the Size group, click the Size and Position dialog box launcher. In the Size and Position dialog box, on the Size tab, resize or crop the picture as needed so that under Size and rotate, the Height box is set to 12” and the Width box is set to 12”. Resize the picture under Size and rotate by entering values into the Height and Width boxes. Crop the picture under Crop from by entering values into the Left, Right, Top, and Bottom boxes. On the Home tab, in the Drawing group, click Arrange, point to Align, and then do the following:Click Align to Slide.Click AlignCenter.Click AlignMiddle. On the Animations tab, in the Animations group, click CustomAnimation.On the slide, select the picture. In the CustomAnimation task pane, do the following:Click Add Effect, point to Entrance, and then click MoreEffects. In the Add Entrance Effect dialog box, under Subtle, click Fade, and then click OK. Under Modify: Fade, do the following:In theStart list, select With Previous.In the Speed list, select Medium.Click Add Effect, point to Emphasis, and then click MoreEffects. In the Add Emphasis Effect dialog box, under Basic, click Grow/Shrink, and then click OK. Under Modify: Grow/Shrink, do the following: In the Start list, select After Previous.In the Size list, in the Custom box, enter 20%, and then press ENTER. In the Speed list, select Medium.Click Add Effect, point to Motion Paths, and then click Up. Under Modify: Up, do the following:In the Start list, select With Previous.In the Speed list, select Medium.In the Custom Animation task pane, select the sixth animation effect (up motion path for the second picture). On the slide, point to the endpoint (red arrow) of the selected motion path until the cursor becomes a two-headed arrow. Drag the endpoint to the intersection of the drawing guides in the upper middle area of the slide (0.00 vertical and 0.83 horizontal top). To reproduce the third animated picture effect on this slide, do the following:On the Insert tab, in the Illustrations group, click Picture. In the Insert Picture dialog box, select a picture and then click Insert.On the slide, select the picture. Under PictureTools, on the Format tab, in the PictureStyles group, click Picture Shape, and then under BasicShapes click Oval (first row, first option from the left).Select the oval picture. Under Picture Tools, on the Format tab, in the bottom right corner of the Size group, click the Size and Position dialog box launcher. In the Size and Position dialog box, on the Size tab, resize or crop the picture as needed so that under Size and rotate, the Height box is set to 12” and the Width box is set to 12”. Resize the picture under Size and rotate by entering values into the Height and Width boxes. Crop the picture under Crop from by entering values into the Left, Right, Top, and Bottom boxes. On the Home tab, in the Drawing group, click Arrange, point to Align, and then do the following:Click Align to Slide.Click AlignCenter.Click AlignMiddle. On the Animations tab, in the Animations group, click CustomAnimation.On the slide, select the picture. In the CustomAnimation task pane, do the following:Click Add Effect, point to Entrance, and then click MoreEffects. In the Add Entrance Effect dialog box, under Subtle, click Fade, and then click OK. Under Modify: Fade, do the following:In theStart list, select With Previous.In the Speed list, select Medium.Click Add Effect, point to Emphasis, and then click MoreEffects. In the Add Emphasis Effect dialog box, under Basic, click Grow/Shrink, and then click OK. Under Modify: Grow/Shrink, do the following: In the Start list, select After Previous.In the Size list, in the Custom box, enter 20%, and then press ENTER. In the Speed list, select Medium.Click Add Effect, point to Motion Paths, and then click Right. Under Modify: Right, do the following:In the Start list, select With Previous.In the Speed list, select Medium.In the Custom Animation task pane, select the ninth animation effect (right motion path for the third picture). On the slide, point to the endpoint (red arrow) of the selected motion path until the cursor becomes a two-headed arrow. Drag the endpoint to the intersection of the drawing guides in the upper right area of the slide (0.83 horizontal top and 2.83 vertical right).To reproduce the animated text effects on this slide, do the following:On the Insert tab, in the Text group, click TextBox. On the slide, drag to draw a text box.Enter text in the text box, and then select the text. On the Home tab, in the Font group, select Candarafrom the Font list, select24from the Font Size list, click the arrow next to Font Color, and then under Theme Colors click White, Background 1 (first row, first option from the left).On the Home tab, in the Paragraph group, click Center.On the slide, select the text box.On the Home tab, in the Clipboard group, click the arrow under Paste, and then click Duplicate. Repeat this process once more for a total of three text boxes.Click in the duplicate text boxes, and then edit the text. Select the first text box, and then drag it on the slide so that it is centered on the left vertical drawing guide at 2.83 and below the horizontal drawing guide at 0.00.Select the second text box, and then drag it on the slide so that it is centered on the vertical drawing guide at 0.00 and below the horizontal drawing guide at 0.00.Select the third text box, and then drag it on the slide so that it is centered on the right vertical drawing guide at 2.83 and below the horizontal drawing guide at 0.00.On the slide, select the first (left)text box.In the CustomAnimation task pane, do the following:Click Add Effect, point to Entrance, and then click MoreEffects. In the Add Entrance Effect dialog box, under Moderate, click Descend, and then click OK. Under Modify: Descend, in theStart list, select With Previous.Under Modify: Descend, in the Speed list, select Fast.Also in the CustomAnimation task pane, click the arrow to the right of the 10th animation effect (descend effect for the first text box), and then click Timing. In the Descend dialog box, on the Timing tab, in the Delay box, enter 2, and then click OK.On the slide, select the second (center) text box. In the CustomAnimation task pane, do the following:Click Add Effect, point to Entrance, and then click MoreEffects. In the Add Entrance Effect dialog box, under Moderate, click Descend, and then click OK. Under Modify: Descend, in theStart list, select With Previous.Under Modify: Descend, in the Speed list, select Fast.Also in the CustomAnimation task pane, click the arrow to the right of the 10th animation effect (descend effect for the first text box), and then click Timing. In the Descend dialog box, on the Timing tab, in the Delay box, enter 3, and then click OK.On the slide, select the third (right) text box. In the CustomAnimation task pane, do the following:Click Add Effect, point to Entrance, and then click MoreEffects. In the Add Entrance Effect dialog box, under Moderate, click Descend, and then click OK. Under Modify: Descend, in theStart list, select With Previous.Under Modify: Descend, in the Speed list, select Fast.Also in the CustomAnimation task pane, click the arrow to the right of the 10th animation effect (descend effect for the first text box), and then click Timing. In the Descend dialog box, on the Timing tab, in the Delay box, enter 4, and then click OK.To reproduce the background effects on this slide, do the following:On the Design tab, in the bottom right corner of the Background group, click the FormatBackground dialog box launcher. In the FormatBackground dialog box, in the left pane, click Fill. In the Fill pane, click Picture or text fill, and then under InsertFrom, click File. In the Insert Picture dialog box, select a picture and then click Insert.Also the FormatBackground dialog box, in the left pane, click Picture. In the Picture pane, click the button next to Recolor, and then under ColorModes click Grayscale (first option from the left).