Basics of Nexus: Understanding State Tax Issues
Date: Thursday, September 17, 2026
Instructor: Annette Nellen
| Begin Time: |
9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
|
NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
In today’s digital, mobile, and multistate economy, determining whether a business has nexus—and thus a tax obligation—in any given state has become significantly more complex. This course provides a clear, practical framework for understanding modern nexus standards, including income tax, sales and use tax, and post-Wayfair economic nexus thresholds. Participants will explore the constitutional and judicial foundations of nexus, how state legislatures continue to expand nexus reach, and how evolving business models such as e‑commerce and remote work affect multistate tax exposure.
The session also reviews recent developments involving the Multistate Tax Commission (MTC), proposed federal legislation, and state‑level enforcement trends, equipping practitioners with actionable guidance to support compliance and reduce risk.
Who Should Attend
This course is designed for professionals who support businesses operating in multiple states and need a clear understanding of when tax obligations arise.
Topics Covered
- Core constitutional and judicial rules defining nexus
- Federal and state developments affecting nexus, including the *Wayfair* decision
- Income tax vs. sales and use tax nexus standards and triggers
- Efforts to update P.L. 86-272
- Economic nexus thresholds and how states enforce them
- MTC nexus initiatives and state attempts to expand jurisdiction
- Proposed congressional actions impacting multistate taxation
- Practical warning signs that a business has triggered nexus obligations
Learning Objectives
- Define nexus for state and multistate tax purposes using constitutional, judicial, and administrative frameworks
- Evaluate key court decisions, including *Wayfair*, and their implications for income and sales tax nexus
- Identify business activities, economic thresholds, and state enforcement practices that create tax obligations
- Analyze recent state, congressional, and MTC actions that influence nexus rules and multistate compliance
- Apply practical strategies to determine when nexus exists and how businesses should respond to reduce risk
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
