Nexus Reviews: Uncovering New State Sales or Income Tax Obligations

Identifying and Responding to Potential Tax Exposure for Multi-State Companies

Recording of a 110-minute CPE webinar with Q&A

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Conducted on Thursday, May 14, 2015

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Course Materials

This course will provide tax professionals and advisors with best practices to plan, execute and oversee a comprehensive sales/income tax nexus evaluation for a multi-state corporation. Our panel will provide their experienced perspectives and guidance for following through on results.


States continue to expand interpretations of activities that trigger business taxpayer nexus, creating new sales or corporate income tax filing obligations. With the “Amazon tax,” economic and other nexus approaches proliferating, comprehensive nexus reviews are essential for multi-state corporations.

Whether performed by an accounting firm or by the taxpayer, multi-state nexus reviews must be thorough and well-planned to adapt to the latest nexus theories. However, the party performing the review faces challenges getting reliable support and information from non-tax departments in the company.

A strategic nexus review starts with carefully thought-out research, brings in other corporate departments, and finishes with action items geared to solidifying your company’s position. An effective review must identify any physical presence triggering sales tax or activities leading to corporate income tax, given the current state of nexus laws.

Listen as our panel of authoritative advisors, experienced in conducting nexus reviews, offers their perspectives, practical experiences, and best practices to efficiently plan and execute a nexus evaluation.



  1. Identifying potential triggers of states’ sales and income tax nexus
    1. Interpreting state laws
    2. Analyzing corporate activities in key states
  2. Crafting an ongoing nexus-monitoring program
    1. Designing an effective nexus questionnaire
    2. Fostering cooperation among departments
    3. Tracking legal and regulatory updates from state revenue agencies
  3. Implementing action items from a nexus review
    1. Voluntary disclosure agreements
    2. Tax amnesty programs
    3. Filing new returns


The panel will offer you action-oriented guidance on each step of developing and executing a nexus review:

  • Designing the nexus questionnaire: Posing clear and insightful questions and balancing your need for information against impractical requests
  • Getting buy-in from the company’s staff: Making a persuasive pitch to put your review at the top of their to-do list
  • Taking action: Making sound choices about responding, negotiating voluntary disclosure agreements, and filing well-supported state tax returns


Mark A. Loyd
Mark A. Loyd

Bingham Greenebaum Doll

Mr. Loyd is a partner of the law firm and chairs its Tax and Finance Practice Group. His practice concentrates on...  |  Read More

Mark Yopp
Mark Yopp

McDermott Will & Emery

Mr. Yopp focuses his practice on state and local tax matters. He has experience in state tax controversy, multistate...  |  Read More

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