How the Wayfair Decision is Transforming Nationwide Nexus Rules (Currently Unavailable)

Author: Timothy Noonan

In the past 18 months, “nexus” has become a household word as state legislatures draft the most appropriate nexus rules for businesses with an economic presence in their states. Compliance with this confusing myriad of marketplace provider rules has become challenging as e-commerce retail sales sky-rocket past the $450 billion mark. And Wayfair doesn’t stop there—it impacts other taxes, too. In a straightforward and easy-to-understand manner, highly regarded state tax practitioner, Timothy P. Noonan will help you address state tax issues and challenges created by this landmark decision and its subsequent “fallout.” Mr. Noonan, author of the "Noonan's Notes" in Tax Analysts’ Tax Notes State and a frequent contributor to CCH CPE Link Webinars, will help you answer Wayfair compliance questions and analyze your business operations and infrastructure appropriately.

Publication Date: May 2020

Designed For
Tax and accounting staff responsible for state tax compliance and planning; business owners, CPAs, EAs, tax attorneys and other business and financial advisors working with business clients on state tax compliance and planning

Topics Covered

• Wayfair Analysis and Fallout
• Compliance Discussion and Suggestions
• New Marketplace Provider Rules
• Impact of Wayfair on Other Taxes

Learning Objectives

• Recognize a practical understanding of the key unique state tax issues pursuant to Wayfair
• Describe compliance discussion and apply suggestions
• Recognize new marketplace provider rules
• Describe the impact of Wayfair on other taxes
• Describe the South Dakota v. Wayfair case
• Recognize how the Multi-State Tax Commission (MTC) applies

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None