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State Tax Nexus and New Developments: Wayfair Edition (ACSTN11)

 
Date:Thursday, September 12, 2019
Time:8:00 AM - 12:00PM
(Registration at 7:30 AM)
Facility:Webcast or Webinar, Online
CPE Credit:4.0 Technical Business
Instructor: Mark Hugh
Vendor:ACPEN
Course Level:Intermediate
Early Bird Price:$129.00 FICPA Members, $159.00 Non-Members

Description:

There are 100,000 state and local jurisdictions in the U.S. all with taxing power.  Award winning discussion leader Mark Hugh review basic principles of income, gross receipt, and sales tax nexus; discuss emerging trends including economic nexus for income and sales tax purposes; the blockbuster U.S. Supreme Court case Wayfair which overturned 50 years of precedents; highlight methods to minimize nexus and tax and penalties for prior periods; examine special areas including internet sales, software, electronic services, and use tax notification requirements; identify useful tools for researching nexus; and review in detail the rules for nexus and sourcing in eight bellwether states, which cover more than 50% of markets and economic activity within the U.S.

 

  • Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.



    Objectives:
    • Basic principles of income, gross receipt, and sales tax nexus
    • Emerging trends including economic nexus for income and sales tax purposes
    • The U.S. Supreme Court case Wayfair
    • Special areas including internet sales, software, electronic services, and use tax notification requirements
    • Tools for researching nexus
    • Rules for nexus and sourcing in major states


    Major Topics:
    • Taxes


    Who Should Attend:
    Professionals in firms who service those in business or industry, or those in business and industry

    Prerequisite:
    None

    Advanced Preparation:
    None

    Session/Options

    If listed below, select the appropriate sessions or options to continue with your purchase.

    Registration Status: CLOSED - Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.