Quill Overturned: Understanding State Tax Issues

Determining if a business has "nexus" in a state is a significant tax question with answers that change regularly due to legislation, judicial decisions, and new ways of doing business. The ease of being a multistate company in today's e-commerce environment means more businesses face this question. As states search for tax revenues, state legislatures and tax agencies are earnestly looking for ways to find that a business has income and/or sales tax obligations in the state. This course explains the legal basics of income and sales tax nexus, state actions to broaden their nexus reach and the importance of the U.S. Supreme Court’s decision in the Wayfair case.

Nexus is a fundamental concept in the state tax world, but it is also controversial and ever-changing. Why do certain activities create nexus while others don’t? Does physical presence nexus still have any relevance after the U.S. Supreme Court’s Wayfair ruling? What should you know about nexus as a helpful tax-saving concept, not just one that means a company is taxed in more and more jurisdictions? This course will help you understand the fundamentals and relevance of nexus, and will provide practical information you can use with your clients or your company.