Nexus Reviews: Uncovering State Sales or Income Tax Obligations

Designing an Effective Internal Process to Identify Potential Tax Exposures

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

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Conducted on Wednesday, August 1, 2012

Recorded event now available

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Course Materials

This teleconference will provide tax professionals and advisors with insights and best practices to plan, execute and oversee a comprehensive sales/income tax nexus evaluation for a multi-state corporation—and outline how to follow through on results.


On various innovative new fronts, states continue to expand interpretations of activities that subject companies to sales or corporate income taxes. As "Amazon tax," economic and other nexus approaches proliferate, comprehensive nexus reviews become 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 help and information from non-tax groups in the company, like purchasing.

A strategic nexus review starts with well-designed research, brings in other company departments, and finishes with action items. 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 advisors, all experienced with nexus reviews, offers you practical experiences and best practices to efficiently plan and execute a nexus evaluation.



  1. Identifying potential triggers of states' sales tax nexus
    1. Based on latest state nexus laws and positions
  2. Identifying potential triggers of states' corporate income tax nexus
    1. Based on latest state nexus laws and positions
  3. Crafting an ongoing nexus-monitoring program
    1. Designing an effective nexus questionnaire
  4. Implementing action items from a nexus review


The panel will offer you action-oriented guidance at 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.
  • Evaluating who should get the questionnaire: Figuring out which company departments and staff can yield useful information.
  • 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: Interpreting the results of the nexus review and making sound choices about how to react.

Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.


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

Merrill Barter
Merrill Barter

Tax Senior Manager
Baker Newman Noyes

He is the firm's SALT practice leader and works with large, multi-state corporate clients on a variety of tax...  |  Read More

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

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