This webinar provides a comprehensive overview of the growing litigation risks facing businesses under state False Claims Acts and consumer class action lawsuits in the sales tax context. It examines the legal frameworks governing qui tam actions—including the elements of liability, procedural defenses, and state-specific legislative developments in jurisdictions such as Illinois, New York, Ohio, and the District of Columbia—alongside the certification requirements and defense strategies for sales tax class actions. Drawing on recent case law through 2026, the session equips tax professionals with practical mitigation strategies and litigation insights to reduce exposure and respond effectively when claims arise.

Learning Objectives

Upon completion of this session, participants will be able to:

• Identify the key elements and procedural mechanics of False Claims Act qui tam actions.
• Distinguish between traditional and reverse false claims and evaluate how state-specific FCA legislation—such as New York's 2023 amendments, Illinois's social media platform fee provisions, and Ohio House Bill 976—expands potential exposure for sales tax under-collection or non-filing.
• Analyze recent FCA and qui tam litigation outcomes to assess the viability of common defenses, including ambiguous law, improper relator, public disclosure bars, and conflicts with exclusive tax remedies.
• Explain the requirements for class certification in sales tax overcollection and miscalculation cases.
• Develop proactive mitigation strategies to minimize FCA and class action exposure.