CCH Tax Day Report
Wolters Kluwer is hosting a live two-hour webinar, State Tax Nexus Fundamentals, on Thursday, March 30, 2017, at 1 p.m. Eastern; noon Central; 11 a.m. Mountain; 10 a.m. Pacific. Presented by Michael R. Bannasch, CPA, M.S.T., this webinar will not only introduce you to the basic concepts underlying state tax nexus, but it will also bring you up to date on the latest developments in this evolving field including click-through and affiliate nexus, the factor-presence standard, and state challenges to the physical presence requirement for sales tax collection.
Program topics include the following:
– Nexus basics and mechanics for both sales tax 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
The learning objectives include the following:
– Discuss the current nexus standards and rules for multistate taxpayers
– Clarify the confusing differences between nexus for sales tax and nexus for income tax
– Explain 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
– Recognize opportunities that can arise as a result of intentionally creating nexus
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.