NEXUS: Avoiding the Long Arms of the States Webinar

To equip tax and other financial professionals with methods for analyzing the threshold presence requiring compliance with state tax laws. The webinar provides in-depth coverage of current tax nexus laws and jurisdictions. You’ll also receive practical guidance on nexus questionnaires, license and registration requirements and employee nexus status.

• Cases establishing nexus concepts in sales, use and corporate income taxation
  – The Supreme Court’s decision in South Dakota v. Wayfair and its implications
  – Distinction between income tax nexus, sales tax nexus and franchise nexus
  – Evolving nexus standards, including agency nexus, “click-through” nexus, affiliate nexus, economic nexus and remote seller notice requirements
  – Federal nexus legislation and jurisprudence
  – Tax immunity under Public Law 86-272
  – Advising a client about nexus
• Current state nexus activities
  – Nexus implication of state registration requirements
  – Nexus questionnaires: when and how to answer
  – Nexus and the Internet
  – Disclosure programs: benefits and pitfalls
  – Recent state nexus decisions
  – Multistate Tax Commission position papers
• Nexus implications and planning opportunities for specific industries
  – Service industry issues
  – Licensing and other software issues
  – Telecommunications issues
  – Personal and corporate liability for failure to register, pay or collect taxes
• Emerging concepts and pending litigation
• Evolving nexus standards and federal legislative efforts

To equip tax and other financial professionals with methods for analyzing the threshold presence requiring compliance with state tax laws. The self-study webinar provides in-depth coverage of current tax nexus laws and jurisdictions. You’ll also receive practical guidance on nexus questionnaires, license and registration requirements and employee nexus status.

DETAILED LEARNING OBJECTIVES

• Identify how a corporation’s headquarters location affects a state’s taxing jurisdiction

• Determine whether a business’s relationship with another state establishes sufficient nexus for income taxation

• Recognize the legal entity as the appropriate level for evaluating nexus

• Identify state and local sales tax obligations that may follow the establishment of state nexus

• Recognize the effect of South Dakota v. Wayfair on economic nexus and sales tax collection obligations

• Determine why a remote seller must evaluate economic nexus requirements despite lacking physical presence

• Identify how inventory held through a fulfillment center can establish nexus

• Recognize agency relationships, affiliated-company activities and intangible licensing as potential sources of nexus

• Identify jurisdiction-specific thresholds used to evaluate sales tax economic nexus

• Distinguish how jurisdictions combine dollar-sales and transaction-count tests for economic nexus

• Recognize the trend toward eliminating transaction-count tests in some states

• Determine how marketplace sales may affect a seller’s economic nexus threshold

• Identify which sales channels a state includes in its economic nexus calculation

• Distinguish a marketplace seller’s registration obligations from a platform’s tax-collection responsibilities

• Identify the scope of state net income tax protection provided by P.L. 86-272

• Distinguish taxes covered by P.L. 86-272 from taxes outside its protection

• Identify the out-of-state order-approval requirement for P.L. 86-272 protection

• Identify the shipment or delivery requirement for qualifying sales under P.L. 86-272

• Recognize how the de minimis exception may affect P.L. 86-272 protection

• Determine whether sales of consulting services qualify for P.L. 86-272 protection

• Identify advertising activities that generally constitute protected solicitation under P.L. 86-272

• Classify the use of display-only product samples under P.L. 86-272

• Recognize technical assistance and service activities that extend beyond protected solicitation

• Identify account collection activities that may exceed P.L. 86-272 protection

• Determine how in-state credit investigations may affect nexus and P.L. 86-272 protection

• Determine how supervising in-state installation may affect nexus and P.L. 86-272 protection

• Distinguish protected sales training from training activities that may create nexus

• Identify inventory checks for customer reordering that generally qualify for P.L. 86-272 protection

• Recognize the duration limit for generally protected temporary sample or display rooms

• Identify sales personnel activities that generally qualify for P.L. 86-272 protection

• Distinguish non-income-based state tax measures from traditional net income tax bases

• Recognize why a federal consolidated group should not automatically determine a state reporting group

• Identify circumstances in which an entity without separate nexus may be included in a state reporting group

• Recognize variations in state business taxes, including alternative and gross receipts taxes

• Identify Ohio’s Commercial Activity Tax as a state business tax

• Recognize that Ohio CAT nexus does not require physical presence

• Identify how Tennessee’s specialized gross receipts taxes may apply alongside other state taxes

• Recognize the principle of looking beyond legal boundaries when apportioning unitary business income

• Identify state, international and legal-entity boundaries relevant to the unitary business doctrine

• Distinguish state requirements for separate and combined reporting

• Identify the initial effective date of New Jersey’s mandatory combined reporting requirement

• Identify the effective date of New Mexico’s mandatory combined reporting requirement

• Determine the treatment of a non-nexus member’s in-state sales under the Joyce approach

• Identify the group nexus condition used under the Finnigan approach

• Distinguish the Joyce and Finnigan approaches to including group members’ in-state sales

• Identify the intellectual property owner in a parent-subsidiary licensing arrangement

• Recognize the direction of royalty payments in a parent-subsidiary licensing arrangement

• Identify the purpose of a nexus study in evaluating state tax exposure

• Identify professionals qualified to perform a nexus study

• Recognize how an initially anonymous voluntary disclosure request can support evaluation and negotiation of agreement terms

• Cases establishing nexus concepts in sales, use and corporate income taxation
  – The Supreme Court’s decision in South Dakota v. Wayfair and its implications
  – Distinction between income tax nexus, sales tax nexus and franchise nexus
  – Evolving nexus standards, including agency nexus, “click-through” nexus, affiliate nexus, economic nexus and remote seller notice requirements
  – Federal nexus legislation and jurisprudence
  – Tax immunity under Public Law 86-272
  – Advising a client about nexus
• Current state nexus activities
  – Nexus implication of state registration requirements
  – Nexus questionnaires: when and how to answer
  – Nexus and the Internet
  – Disclosure programs: benefits and pitfalls
  – Recent state nexus decisions
  – Multistate Tax Commission position papers
• Nexus implications and planning opportunities for specific industries
  – Service industry issues
  – Licensing and other software issues
  – Telecommunications issues
  – Personal and corporate liability for failure to register, pay or collect taxes
• Emerging concepts and pending litigation
• Evolving nexus standards and federal legislative efforts