The Interplay of PL 86-272 and Economic Nexus
Navigating Conflicting State Nexus Regulations, Reconciling the Two for Taxpayer Benefit
Note: CLE credit is not offered on this program
A live 110-minute CPE webinar with interactive Q&A
This webinar will explain nexus as outlined in PL 86-272, the sometimes conflicting nexus regulations established by individual states, and how to reconcile the two for the benefit of the taxpayer.
- Nexus before Wayfair
- Falling under PL 86-272
- States responses
- Reevaluating nexus for state sales and income tax
- Financial statement adjustments
The panel will review these and other critical issues:
- When can a business rely on PL 86-272?
- What conflicts exist between PL 86-272 and economic nexus?
- How are states interpreting PL 86-272 in light of Wayfair?
- What steps should be taken when determining state nexus considering Wayfair and PL 86-272?
Stacey L. Roberts, CPA
State and Local Tax Director
Ms. Roberts finds the singular state and local tax (SALT) area fascinating and is energized by the daily challenges to... | Read More
Ms. Roberts finds the singular state and local tax (SALT) area fascinating and is energized by the daily challenges to design solutions that improve business tax outcomes. With 20+ years of public and private sector accounting experience, both practical and in management, she’s gained the essential business acumen necessary to be a key advisor to clients. Ms. Roberts works closely with business clients managing all compliance issues related to state income/franchise, state and local sales and use, real and personal property and unclaimed property taxes for flow through entities and C corporations; identifying planning opportunities and state and local credits and incentives; and, mitigating state and local tax controversy issues with auditors and taxing jurisdictions.
Stacey began her career with Andersen Worldwide/Andersen LLP, where she began to hone her state and local tax experience. She added stints at KPMG and Deloitte before moving in-house with Ball Corporation as their manager of State and Local Tax Administration. An interlude with a regional tax firm followed before Stacey joined TaxOps. Ms. Roberts is a frequent speaker and author on SALT issues for industry and professional organizations including the Denver Tax Institute, Product PowerUp, NowCFO and more.
Judith B. Vorndran, JD, CPA, MSBA
Ms. Vorndran helps clients and tax professionals navigate the morass of state and local tax issues with the goal of... | Read More
Ms. Vorndran helps clients and tax professionals navigate the morass of state and local tax issues with the goal of making it less “taxing!” She is a nationally recognized thought leader and award-winning instructor with a steady focus on finding ways to simplify complex state and local tax issues and resolve areas of state tax controversy.Close
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