Doing business in multiple states raises some problematic issues for companies and employees. And now with employees working remotely across state lines due to the pandemic, the rules are even more complex and convoluted.
This webinar will guide you through the legal maze helping you identify which states have changed their nexus rules as a result of the pandemic, what activities in the state might subject a company to nexus for sales tax, income tax, and other tax types, as well as the multistate tax implications of doing business on the web.
Publication Date: June 2021
Topics Covered
- Sales and Use Tax Nexus
- Nexus Compliance Options
- Direct Income Tax Nexus
- COVID”19 Nexus Exceptions
Learning Objectives
- Recognize The legal maze helping you identify which states have changed their nexus rules as a result of the pandemic
- Identify what activities in the state might subject a company to nexus for sales tax, income tax, and other tax types
- Describe the multistate tax implications of doing business on the web
- Identify a fancy word for "connection"
- Recognize which state has a Wayfair threshold of $500,000 of in-state sales
- Recognize which state has a measurement period of only the previous calendar year
- Identify a VDA benefit regarding sales and use tax nexus
- Recognize which state uses MTC factors for purposes of its factor presence
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructors
Christopher L. Doyle
Chris is the firm's State & Local Tax (SALT) Practice Leader. He focuses primarily on New York State and New York City business taxes, including corporate income tax, unincorporated business tax, flow-through entity income taxation and sales and use taxes.
Chris provides counsel for tax-wise transaction structuring as well as tax controversy representation at every level, from audit representation to representation before New York's Court of Appeals. He frequently represents taxpayers before New York State and New York City tax agencies and administrative hearing institutions.
Chris’ primary goal is to have the members of the SALT practice deliver timely, creative, practical and otherwise excellent service to its clients. He also helps the practice's partners envision and adopt amendments to the practice's strategic plan, a plan that is rolled out to SALT’s internal stakeholders (both lawyers and non-lawyers) for implementation.
The Hodgson Russ SALT Practice is constantly increasing its geographic footprint as client’s require progressively less of our attorneys’ face-to-face time and revenue-starved states press progressively harder both in the enactment of constitutionally-questionable tax laws and in the over-zealous interpretation of those laws on audit.
Joseph N. Endres
Joe counsels clients on a wide range of state and local taxation issues and represents taxpayers in disputes with the New York State Department of Taxation and Finance as well as the New York City Department of Finance. As the Sales & Use Tax Practice Leader, Joe’s practice focuses sales and use tax issues, especially in the technology (software as a service, cloud computing, digital products, etc.) and construction industries. Joe is the primary author of our firm’s sales tax blog, All About Sales Tax. Together with other attorneys in the State and Local Tax (SALT) Practice, Joe is a contributing author to our firm's handbook, What To Expect In a New York Sales and Use Tax Audit. Written in a question and answer format, this handbook discusses the issues that arise in these types of audits. Joe also counsels clients regarding personal income tax planning and residency issues. He co-authored, with Mark S. Klein, the 2019 Guidebook to New York Taxes, a reference source of information on this topic.
He also advises clients with respect to various federal and state tax incentive-based programs such as the federal renewable energy investment and production tax credits, New York State's Start-Up NY Program, the Excelsior Program, the former Empire Zone Program, the Brownfield Tax Credit Program and the Historical Building Rehabilitation Tax Credit Program.
As the Abandoned Property Audits Practice Leader, Joe counsels clients in this area of law and has represented large corporations in complex compliance matters such as multistate abandoned property audits and voluntary disclosures.
K. Craig Reilly
Craig is a partner in the firm’s State & Local Tax Practice. Craig counsels businesses and individuals in a range of state and local tax issues, with a focus on New York State, New York City, New Jersey, and multistate tax issues.
Prior to joining Hodgson Russ, Craig was a judicial intern for the Honorable Jane A. Resanti of the U.S. Court of International Trade and an investigative analyst at the New York County District Attorney's Office.
Craig advises clients on all aspects of state and local tax from planning and compliance to controversy and litigation. He represents clients in disputes with the New York State Department of Taxation and Finance, New York City Department of Finance, and New Jersey Division of Taxation and is experienced in handling sales tax, corporate franchise tax, personal income tax, and residency audits.
Craig works closely with remote retailers and cloud-based software vendors on a variety of multistate tax compliance issues, including filing requirements, sales and use tax collection obligations, income allocation and apportionment, tax registrations, and applications for voluntary disclosure and other amnesty programs.
Hodgson Russ LLP
Hodgson Russ has approximately 200 attorneys in offices in Albany, Buffalo, New York City, Rochester and Saratoga Springs, New York; Hackensack, New Jersey; Palm Beach, Florida, and Toronto, Canada.
We serve a wide range of clients, from multinational and privately held corporations to nonprofit organizations, governmental entities, and individuals. Our attorneys practice in every major area of law and use multidisciplinary work teams to serve the specific, often complex, needs of our clients.