State Tax Nexus And New Developments: Wayfair Edition

Webinar: ID# 1010293
About This Course:
There are 100,000 state and local jurisdictions in the U.S., and all have taxing power, and that taxing power changed with the U.S. Supreme Court's Wayfair decision.

About The Wayfair Decision

A state's ability to impose taxes on a multi-state business has historically been limited by nexus standards rooted in the U.S. Constitution. In 2018, the U.S. Supreme Court, in South Dakota v. Wayfair, overturned its long-standing rule in Quill Corp. v. North Dakota, that nexus, for state use tax collection purposes, requires some form of physical presence in the taxing state.

What This Training Session Covers

This training session discusses the emerging trends re economic nexus for income and sales tax purposes; highlights methods to minimize nexus and tax and penalties for prior periods; examines special areas including internet sales, software, electronic services, and use tax notification requirements; identifies useful tools for researching nexus; and reviews in detail the rules for nexus and sourcing in eight bellwether states, which cover more than 50% of markets and economic activity within the U.S.

Agenda / Covered Topics
  • Basic principles of income, gross receipt, and sales tax nexus
  • Emerging trends including economic nexus for income and sales tax purposes
  • The U.S. Supreme Court case Wayfair
  • Special areas including internet sales, software, electronic services, and use tax notification requirements
  • Tools for researching nexus
  • Rules for nexus and sourcing in major states
  • Taxes
CPE Credits!

In addition to the great training, you also receive 4 hours of CPE credits!

Included Materials

All ACPEN courses include handouts that are available to download. Handouts typically include a version of the slides used by the presenter, as well as a full course manual or other materials.

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How To Get Your CPE Credits

In order to obtain CPE credit for viewing ACPEN webcasts, you must view the course during the scheduled date and time. Throughout the program, you will be prompted to save three attendance codes per hour. At the conclusion of the program, your CPE Certificate will be issued assuming all attendance codes have been saved and submitted. Detailed instructions for this process are included in the course introduction and in written form as part of course materials.
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