Determining if a business has "nexus" in a state is a significant tax question with answers that change regularly due to legislation, judicial decisions, and new ways of doing business. The ease of being a multistate company in today's e-commerce environment means more businesses face this question. As states search for tax revenues, state legislatures and tax agencies are earnestly looking for ways to find that a business has income and/or sales tax obligations in the state. This webinar explains the legal basics of income and sales tax nexus, state actions to broaden their nexus reach and the importance of the U.S. Supreme Court’s decision in the Wayfair case (expected by summer 2018).
Who Should AttendPractitioners seeking an understanding of income and sales tax nexus and the warning signs of when a business has tax obligations in a state.
Instructional MethodGroup: Internet-based
NASBA Field of Study
Taxes (2 hours)