Nexus Fundamentals for Sales and Use Tax Compliance
Understanding and Navigating Tax Challenges with Attributional, Affiliate and Other Forms of Business Presence
Recording of a 110-minute CPE webinar with Q&A
This teleconference will provide corporate tax and accounting firm staffs with a thorough introduction to sales tax nexus fundamentals and key challenges.
Outline
- Legal theories on which nexus is based
- Common nexus issues in a multi-state sales environment
- Current developments, with a special focus on e-commerce
- Compliance issues
- Mitigating the risk of being audited based on a nexus finding
Benefits
The panel will explore these and other relevant issues:
- Activities that commonly flip sales and use tax nexus switches.
- Different standards for "doing business" in a jurisdiction.
- Practical meanings of attributional and affiliate nexus.
- Critical differences between sales tax and income tax nexus.
Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.
Faculty
Gerald J. Donnini, II
Atty
Moffa Gainor & Sutton
His practice covers both state and federal taxes, with heavy emphases on Florida taxes and the petroleum industry. He... | Read More
His practice covers both state and federal taxes, with heavy emphases on Florida taxes and the petroleum industry. He has authored articles on sales tax topics for a number of professional publications.
CloseJames H. Sutton, Jr.
Partner
Moffa Gainor & Sutton
His practice heavily emphasizes sales and use tax, particularly in Florida. Before coming to the firm, he spent eight... | Read More
His practice heavily emphasizes sales and use tax, particularly in Florida. Before coming to the firm, he spent eight years on SALT work at a Big Four firm and a tax consulting firm.
CloseSylvia Dion
Partner
PrietoDion Consulting Partners
Her practice focuses on multi-state tax and employment tax issues. Her client projects range into nexus studies, state... | Read More
Her practice focuses on multi-state tax and employment tax issues. Her client projects range into nexus studies, state tax controversy assistance, and sales tax issues with e-commerce, to name a few.
CloseAnnette Nellen
Professor
San Jose State University
She is a Professor in and Director of the university's Graduate Tax Program. She is a member of the California Bar... | Read More
She is a Professor in and Director of the university's Graduate Tax Program. She is a member of the California Bar Tax Section's Executive Committee and past Chairwoman of the AICPA Individual Taxation Technical Resource Panel.
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