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Surgent's Multistate Tax - The Hot New Issues in Determining Nexus (NEXS)
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Nexus is the connection that a taxpayer must have with a state before tax can be imposed. As states push the nexus envelope to its limit, they are asserting that taxpayers may have nexus in a state simply because they have customers or are generating income from a state. Taxpayers need to be aware that they could be subject to nexus in a state with limited or no physical presence in the state. This course will guide participants through the complicated maze of nexus issues and help identify what

11/25/2015
When: 11/25/2015
11:00 AM - 1:00 PM
Where: Webcast/Webinar
Presenter: Pam Davis-Vaughn, CPA
Contact: April Deneault
801-834-6634


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Nexus is the connection that a taxpayer must have with a state before tax can be imposed. As states push the nexus envelope to its limit, they are asserting that taxpayers may have nexus in a state simply because they have customers or are generating income from a state. Taxpayers need to be aware that they could be subject to nexus in a state with limited or no physical presence in the state. This course will guide participants through the complicated maze of nexus issues and help identify what activities trigger nexus or strategies which might help entities avoid nexus. It has been updated to include the most recent changes in state taxation.

Objectives:

* Identify activities that give an entity nexus * Identify strategies that may assist entities in avoiding nexus in states * Determine strategies for entities that have nexus or have been contacted by states

Major Subjects: 

* In the beginning: the Commerce Clause and nexus * Substantial nexus as defined by the United States Supreme Court * The "Quill" case and application of its physical presence test outside sales and use tax * Nexus standards and type of tax (sales and use, income, gross-receipts) * Presence of employees or property * Public Law 86-272, is it still the silver bullet when it comes to protection from nexus? * "Geoffrey" the birth of economic nexus: Intangible Holding Company Cases; Credit card cases; Economic purpose and Business purpose cases * "Bright-Line" nexus: Nexus based on a specific dollar value of receipts, property or payroll in a state * States that assert economic nexus by statute * Current and pending legislation * Agency nexus: A third party's activities in the state on behalf of the taxpayer could bring nexus; In state-volunteers could provide nexus * Affiliate Nexus: The activities of an affiliated in-state entity could provide nexus; "Amazon" type statutes; States that have recently enacted "Amazon" type legislation * Proposed Federal Legislation

 

Designed For:

CPAs in public practice and industry who need to keep abreast of the ever changing law of multistate tax

Prerequisite: Experience working with clients operating in multiple states

Advanced Prep: None

 

Speaker: Pam Davis-Vaughn, CPA

Vendor: Surgent McCoy

Field of Study: Taxes (2)

Level: Update

CPE Credit: 2 Hours

Acronym: NEXS

 

Registration Fees: $89

  

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