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Nexus Update: Latest Developments in State Income, Franchise, and Sales Taxes Logo aicpa

  Pamela J. Davis-Vaughn, MBA, CPA |   $199.00 - 249.00 |   CPE: 9.5 |   AICPA |   Nov 2019 |   Taxes |   AICPA Store
Who Will Benefit?
  • Tax staff and senior associates in public accounting
Key Topics
  • Nexus and the U.S. Constitution
  • Public Law 86-272
  • Nexus from property located in a state
  • Nexus provided by employees in a state
  • Nexus without a physical presence
  • Nexus from third-party activities in a state
  • Determining nexus
  • The history of nexus issues, including court cases and the new "expanded views" that states are taking latest developments in internet sales and aggressive law changes in certain states to collect sales tax from this group
  • Planning opportunities to avoid nexus alternatives available once a client has determined that it has nexus in a state
Learning Objectives:
  • Identify activities of taxpayers that create nexus.
  • Analyze a set of facts and circumstances to determine where nexus was incurred and how to apply those facts to other situations.
  • Identify some of the U.S. Supreme Court decisions that have shaped the ability of the states to enforce nexus on out-of-state taxpayers (including Wayfair).
  • Identify sales tax issues for remote sellers.
  • Recall what questions to ask clients to help them determine if they have nexus for income or sales tax and how to assess the answer.
  • Identify consulting and planning alternatives for clients.

Get the latest developments.

The barriers to doing business across state lines have significantly decreased in recent years. This creates issues for taxpayers and their preparers in determining where and when they have nexus in a state.

This CPE self-study course covers the various ways states define and enforce nexus, including whether your company or client has nexus in a state, thus requiring the filing of either state income tax or sales tax returns.

This course also looks at the impact of the Wayfair case and its applications.

Topics covered:
  • Tax: Technical: State & local tax (SALT): Domicile, Intermediate
  • Tax: Technical: State & local tax (SALT): Nexus, Intermediate
  • Tax: Technical: State & local tax (SALT): Adjustments & modifications, Intermediate
  • Tax: Technical: State & local tax (SALT): Allocation & apportionment, Intermediate
  • Tax: Technical: State & local tax (SALT): Reporting & filing requirements, Intermediate
  • Tax: Technical: State & local tax (SALT): Tax computation, Intermediate