Learn the Difference Between Nexus for:
PART#1: Corporate Tax
- Net Income Tax States (Public Law 86-272 – Is it Still Alive and Well?)
- Non-Net Income Tax States
- Factor-Based Nexus Standards
- Economic-Based Nexus Standards
PART #2: Sales Tax
17-494 South Dakota v. Wayfair, Inc. (06/21/2018)
- Does this “Decision” Affect More Than Just Sales Tax?
- What Does Economic Nexus Mean for Sales Tax?
- Does Physical Presence Still Matter for Sales Tax Nexus?
PART #3:
- Perform a SALT Analysis creating a Wayfair Chart with an emphasis on the differences between South Dakota Wayfair Ruling Nexus and Traditional Nexus.
PART #4:
- Discuss “What is a Reverse Sales Tax Audit” and what are the benefits of a Reverse Sales Tax Audit in today’s Wayfair environment?
- Discuss Secretary of State Business Registration Requirements
Registration Form: 2025 Spring CPE Registration Form
|
