Basics of Nexus: Understanding State Tax Issues (Currently Unavailable)
Author: Annette Nellen
| CPE Credit: |
4 hours for CPAs |
Figuring out if a business has "nexus" in a particular state is becoming more and more complicated. And the ease of being a multi-state company in today's e-commerce environment means more businesses face this question. As states search for tax revenues, state legislatures and tax agencies are earnestly looking for ways to say that a business has tax obligations in the state.
This course reviews the rules on nexus for both income and sales tax to provide a strong foundation for understanding this important state tax concept.
Publication Date: June 2012
Publication Date: October 2024
Designed For
Tax practitioners
Topics Covered
- Key case law
- Differences among states
- Efforts states are pursuing to find nexus
- Prospects for reform by Congress
Learning Objectives
- To enable the tax pracititioner to understand the rules on nexus.
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (4 hours)
Program Prerequisites
None
Advance Preparation
None
