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Nexus Update: Latest Developments in State Income, Franchise, and Sales Taxes
CPE Self-study

Nexus Update: Latest Developments in State Income, Franchise, and Sales Taxes

Learn the various ways that states define and enforce nexus and how to determine when your company or client has nexus in a state, thus requiring the filing of tax returns

$164 - $255
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Taxes

Level

Intermediate

CPE Credits

9.5

Availability

1 year

Product Number

164254

 Business & partner 
Learning Outcomes
  • Identify activities of taxpayers that create nexus.
  • Analyze a set of facts and circumstances to determine where nexus was incurred and how to apply those facts to other situations.
  • Identify some of the U.S. Supreme Court decisions that have shaped the ability of the states to enforce nexus on out-of-state taxpayers (including Wayfair).
  • Identify sales tax issues for remote sellers.
  • Recall what questions to ask clients to help them determine if they have nexus for income or sales tax and how to assess the answer.
  • Identify consulting and planning alternatives for clients.
Key Topics
  • Nexus and the U.S. Constitution
  • Public Law 86-272
  • Nexus from property located in a state
  • Nexus provided by employees in a state
  • Nexus without a physical presence
  • Nexus from third-party activities in a state
  • Determining nexus
  • The history of nexus issues, including court cases and the new "expanded views" that states are taking latest developments in internet sales and aggressive law changes in certain states to collect sales tax from this group
  • Planning opportunities to avoid nexus alternatives available once a client has determined that it has nexus in a state
Product Details

Get the latest developments.

The barriers to doing business across state lines have significantly decreased in recent years. This creates issues for taxpayers and their preparers in determining where and when they have nexus in a state.

This CPE self-study course covers the various ways states define and enforce nexus, including whether your company or client has nexus in a state, thus requiring the filing of either state income tax or sales tax returns.

This course also looks at the impact of the Wayfair case and its applications.

Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$255.00
AICPA Members
Online
$205.00
Tax Section Members
Online
$164.00

Group ordering for your team

2 to 5 registrants

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6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

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Credit Info
CPE Credits
Online
9.5
NASBA Field of Study
Taxes
Level
Intermediate
Prerequisites
Basic knowledge of multistate tax issues
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Shipping and delivery
Shipping costs  and sales taxes will be added later during checkout
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Nexus Update: Latest Developments in State Income, Franchise, and Sales Taxes
Select from the following options:
Online
$255.00
Nonmember Price
$255.00
Price excluding sales tax
$255.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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