Economic Presence Nexus for State and Local Taxes: Meeting the Challenges of Developing State Standards After Wayfair
Economic Presence Tests and Other Emerging Nexus Trends in Gross Receipts, Income, and Sales & Use Tax
Recording of a 110-minute CPE webinar with Q&A
This webinar will provide business tax advisers with thorough and up-to-date guidance on various states' responses to Wayfair. The panel will discuss the far-reaching impact Wayfair is having on not only sales tax but income tax and other state business taxes.
Outline
- Nexus standards and implications
- Economic presence as a strategy for states to extend tax reach
- Status of challenges to nexus laws
- Other nexus developments impacting remote sellers
- Planning strategies to minimize state tax risks based on nexus
- Special nexus issues regarding services
Benefits
The panel will discuss these and other relevant topics:
- States and localities that are contemplating changing nexus standards
- Current status of state nexus initiatives
- Various nexus methods and the risks arising from each
- Multistate planning in light of the shift in nexus standards
- Other key state nexus developments
Faculty

Martin Eisenstein
Managing Partner
Brann & Isaacson
Mr. Eisenstein is one of the nation’s leading experts in state and local taxation of information... | Read More
Mr. Eisenstein is one of the nation’s leading experts in state and local taxation of information technology. He has wide experience in state and local tax issues and has represented prominent providers in major litigations, including filing amicus briefs in the United States Supreme Court. He is a regular contributor to State Tax Notes, among other publications, writing on state tax developments. Mr. Eisenstein has been selected consistently by his peers as one of The Best Lawyers in America.
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Matthew P. Schaefer
State and Local Tax Partner
Brann & Isaacson
Mr. Schaefer regularly advises clients on state sales and use tax issues, including those involving direct mail... | Read More
Mr. Schaefer regularly advises clients on state sales and use tax issues, including those involving direct mail tax questions. He is co-author of a blog that reports on legal developments affecting direct marketers and online sellers. Overall, his practice focuses on state and local tax issues and general civil and commercial litigation, in both federal and state courts.
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