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

Conducted on Wednesday, May 8, 2013

Recorded event now available

or call 1-800-926-7926
Course Materials

This teleconference will provide corporate tax and accounting firm staffs with a thorough introduction to sales tax nexus fundamentals and key challenges.

Description

Any tax professional working on state and local sales tax will routinely grapple with the details of nexus. They must become intimately familiar with all nexus theories, from the Quill decision's physical presence standard through the latest wrinkles with "Amazon tax" click-through nexus.

Not only a company's own employees and assets, but also activities of a business partner or warranty servicer can trigger a nexus finding and sales tax assessment. State and local governments stay constantly aggressive and creative in finding avenues to demand tax without violating constitutional limits.

Sales and use tax is an attractive source of revenue for governments, especially with online sales continuing to multiply. Business taxpayers and advisors must keep pace with rapid changes in nexus laws and regulations in multiple states. Your staff will benefit from a strong grounding in nexus fundamentals.

Listen as our panel of sales and use tax experts takes you through the essentials of sales and use tax nexus, from physical presence basics to the intricacies of taxation in the e-commerce age.

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Outline

  1. Legal theories on which nexus is based
  2. Common nexus issues in a multi-state sales environment
  3. Current developments, with a special focus on e-commerce
  4. Compliance issues
  5. 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
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

James H. Sutton, Jr.
James 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

Sylvia Dion
Sylvia 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

Annette Nellen
Annette 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

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