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Economic Nexus Standards in State Taxation

Live Webinar
December 13, 2017
1:00 pm ET (12 pm CT, 11 am MT, 10 am PT)
1 hour 40 minutes
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Do you or your clients sell online? Then it is imperative that you understand new business tax liabilities in terms of nexus.

A state's ability to impose taxes on a multistate business is limited by nexus standards rooted in the U.S. Constitution. In 1992, the U.S. Supreme Court reaffirmed its long-standing rule and held in Quill Corp. v. North Dakota that nexus, for use tax collection purposes, requires some form of physical presence in the taxing state. In today's economy, however, states are continuing to push nexus limits farther than ever before and are now clearly reaching beyond traditional notions of nexus by relying on economic connections to create nexus. Is merely having customers in a state or generating income from a state enough to create tax obligations?

Explore the concept of economic nexus and update recent judicial and legislative developments. Understand emerging trends in this area and why merely having customers in states with economic nexus statutes could subject you to new business tax liabilities. Learn how to handle nexus inquiries and which states to look out for in terms of nexus planning. This is a must for any business that sells to or generates receipts from customers in states where they otherwise have no other connections.

Learning Objectives

  • You will be able to discuss recent and pending cases impacting out-of-state vendors.
  • You will be able to review current economic nexus statutes.
  • You will be able to identify how nexus affects your business model.
  • You will be able to define substantial nexus.


Live Webinar$219Register Now
Can't Attend?   Audio & Reference Manual$219Add to Cart