Nexus Update: Latest Deveopments in State Income, Franchise, and Sales Tax (NXUP19)
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The barriers to doing business across state lines have significantly decreased in recent years. However, this creates additional issues for taxpayers and their preparers in determining where and when they have nexus in a state, which would require them to file either state income tax or sales tax returns. This class will not only show you the various ways that states define and enforce nexus but also how to determine when a company has nexus in a state, thus requiring the filing of tax returns.

 Export to Your Calendar 11/19/2019
When: November 19, 2019
8:30 AM until 4:30 PM
Where: Golden Nugget Hotel & Casino
2550 Golden Nugget Blvd
Lake Charles, Louisiana  70601
United States
Presenter: Jonathan Ingber


Online registration is available until: 11/19/2019
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Acronym NXUP19
CPE 8 hours
Vendor AICPA
Category
Taxation
Level Intermediate
Yellow Book? No
Registration Early Bird Standard
Members* $315 $365
CPA Non-Members $415 $465
The Early Bird rate is good through 11/4.

*The member rate applies to LCPA members, other state CPA society members, and non-CPA staff of LCPA members. To register online, use the ‘Register’ button above. To register by phone, call the LCPA Member Service Center at 800.288.5272 or 504.464.1040, Monday through Friday, 8am to 5pm.

Texas CPAs: Our Texas State Board of Public Accountancy Sponsor number is #010423.

AICPA members receive an additional $30 off the registration fee for this course.

Discount made at the time of checkout. Qualifying members should have received a promo code via email — if you are unsure whether you qualify, or you lost/never received your code, please call the LCPA Member Service Center at 504.464.1040 or 800.288.5272 to get your promo code.

Course Description
The barriers to doing business across state lines have significantly decreased in recent years. However, this creates additional issues for taxpayers and their preparers in determining where and when they have nexus in a state which would require them to file either state income tax or sales tax returns.

This class will not only help equip you in learning the various ways that states define and enforce nexus but also in how to determine when your company or client has nexus in a state, thus requiring the filing of tax returns.

Course materials will include the latest developments regarding the Wayfair decision.

Objectives

  • Recall what questions to ask clients to help them determine if they have nexus for income or sales tax and how to assess the answer.
  • Recognize the current tax law issues.
  • Identify consulting and planning alternatives for clients.

Major Topics

  • Understand the history of nexus issues, including court cases and the new “expanded views” that states are taking
  • Learn to examine the operational activities of your clients through the use of checklists and questionnaires to help them determine if they have nexus for income, franchise, and sales taxes and how to assess their nexus.
  • Participate in case studies designed to give you the skills you need to determine if a client has nexus for income, franchise and sales tax
  • Discuss up-to-the-minute developments in Internet sales and aggressive law changes in certain states to collect sales tax from this group
  • Explore planning opportunities to avoid nexus
  • Examine whether client affiliates and agents can draw your client into battle with various states
  • Discuss the alternatives available once a client has determined that they have nexus in a state

Designed For: CPAs in public practice who want to expand the scope of services they provide to clients and CPAs in industry who want to understand their exposure to nexus issues

Prerequisite: Basic knowledge of multistate tax issues