Changes in Sales and Use Compliance and Reporting (Completed)

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Sales and use tax compliance is more challenging than ever, with thousands of taxing jurisdictions and constantly changing laws creating confusion for businesses. This course provides practical strategies to help you stay compliant, avoid costly penalties, and manage risk across multiple states. Learn how recent legislative and judicial developments impact your obligations and discover proactive steps to protect your organization.

We’ll explore aggressive new nexus standards, the latest updates in sales and use tax rules, and how to identify states where you may be most at risk. You’ll also gain insights into electronic commerce compliance and why some states have left the combined federal/state filing program. Whether you’re a CPA, tax professional, or finance leader, this session equips you with actionable strategies to ensure compliance and reduce exposure.

In this course, industry expert and corporate tax attorney Steven D. Mercatante Esq. looks at some of the more common problems experienced by CPA’s, accounts payable, and tax departments related to remitting state level Sales & Use requirements.

Topics Covered

• Learn whether merely having customers in a state or generating income from a state is enough to create tax obligations
• Explore recent judicial and legislative developments in State Sales and Use Law
• Get strategies to remain IRS compliant when doing business and generating revenue in different states
• Discover how to avoid fines
• Get the latest Sales and Use updates
• Discover how to spot in which states you may be most at risk
• Learn about aggressive new nexus standards for multistate sellers
• Become familiar with sales and use tax rules for electronic commerce

Learning Objectives

• Determine whether customer presence or income in a state creates tax obligations
• Analyze recent updates in sales and use tax laws and apply them to your compliance strategy
• Identify states with the highest compliance risk based on nexus standards and enforcement trends
• Evaluate aggressive new nexus rules for multistate sellers and their impact on your business
• Explain why several states have exited the combined federal/state filing program and what that means for reporting

Level
Intermediate

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
Basic Understanding of Sales & Use Compliance

Advance Preparation
None