Nexus in the Post-Wayfair/Post-COVID World (Currently Unavailable)

Author: Christopher L. Doyle, Joseph N. Endres, K. Craig Reilly, Hodgson Russ LLP

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