CCH Tax Day Report
Wolters Kluwer is hosting a live two-hour webinar, State Tax Nexus: How to Fight Back Against Aggressive State Efforts to Tax More Transactions, on Thursday, November 10, 2016, at 1 p.m. Eastern; noon Central; 11 a.m. Mountain; 10 a.m. Pacific. Presented by members of Husch Blackwell’s state and local tax team, Joe Pickart, Tom Molins, Herb Wolf and John Healy, this webinar will discuss basic and advanced concepts underlying state tax nexus as well as some recent developments in “factor-presence” nexus and their application to retailers, manufacturers and service-providers.
Program topics include the following:
– Nexus basics and mechanics for both sales and income tax
– Nexus standards from “physical presence” to “economic presence”
– Landmark court cases and how they are applied in practice
– P.L. 86-272 and what activities it protects and what it does not
– Application of the nexus rules to online activities and cloud computing
– Avoiding throwback sales
The learning objectives include the following:
– Explain nexus standards and rules for multistate taxpayers
– Clarify the differences between nexus for sales tax and nexus for income tax
– Describe the protections provided by P.L. 86-272 as well as its limitations
– Identify and manage activities that may trigger a state tax filing obligation
Registration can be completed online at http://www.cchwebinars.com or by calling 1-800-775-7654. The fee is $129 for a single user. Each registered user for this webinar also receives a complimentary issue of CCH’s Journal of State Taxation in electronic format.