To equip tax 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 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.

• Identify the states’ typical level of activity in seeking out new sources of revenue

• Identify the overriding limitation on a state’s ability to impose a tax on a business

• Identify the variables within a determination of nexus

• Recognize the type of tax generally requiring the highest level of contact with the state in order to create nexus

• Recognize the role of de minimis levels of activity and the creation of nexus

• Identify federal laws constraining a state’s ability to determine nexus with a business

• Identify the role of PL 86-272 in nexus determination

• Recognize the most recent evolution in nexus/taxing authority via the Wayfair decision

• Identify the statute of limitations regarding a nexus finding against a business that has not filed in a given state

• Recognize the types of employment relationships that can create nexus for a business

• Recognize the types of activities that generally would not meet the “substantial nexus” test

• Identify the federal constitutional clause generally requiring a "minimal connection" between the company and the state in order to allow state taxation

• Recognize the federal constitutional clause generally requiring “substantial presence” of a company within a state in order to allow state taxation

• Identify the post-Wayfair significance of physical presence in determining nexus

• Identify the court case that established the Commerce Clause requiring that the taxpayer have a “physical presence” in a state to meet the substantial nexus test

• Recognize the trend among states regarding determining the existence of nexus prior to the Wayfair decision

• Recognize the role of PL 86-272 in protecting business from state taxation activities

• Identify the types of state taxes that are protected under PL 86-272

• Identify the significance of the Wrigley decision in the context of PL 86-272

• Recognize the activities protected and not protected from state taxing activity under PL 86-272 within the member states of the MTC

• Recognize activities that would create nexus for the Texas Margins Tax

• Identify the characteristics of the Ohio Commercial Activity Tax (CAT)

• Recognize the characteristics of a unitary business as defined in the Butler Brothers case

• Recognize the role of the Mobile Oil case in unitary taxation

• Identify those states which still generally require separate filing

• Identify the common ownership percentage triggering mandatory combined returns for unitary businesses in specified states

• Recognize the lookback period for typical sales tax Voluntary Disclosure Agreements

• 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