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
Recording of a 110-minute CPE webinar with Q&A
This course 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 has been making SALT less taxing for thousands of businesses over the last 25 years. As a director of the... | Read More
Ms. Roberts has been making SALT less taxing for thousands of businesses over the last 25 years. As a director of the SALTovation team at TaxOps, she is at the table-and in the weeds-helping guide dynamic businesses through compliance and strategic planning that minimizes risk and strengthens tax positions. She entered accounting with Andersen Worldwide/Andersen LLP, where she honed her state and local tax experience. She added stints at KPMG and Deloitte before moving in-house with a Fortune 500 company, managing State and Local Tax Administration. Before joining TaxOps, she led the national SALT practice at a regional firm. Stacey is a member of the Colorado Legislative Task Force Concerning Tax Policy and a frequent speaker and author on SALT issues for industry and professional organizations, including the Journal of State Taxation, Strafford Publishing, and more.Close
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