Multistate Nexus: From Bright Line to Blurred Lines to Undrawn Lines

The U.S. Constitution prevents states from imposing a tax on businesses or persons that lack sufficient contacts or connection (i.e., nexus) with the taxing state.  The Supreme Court had long embraced a clear, “bright line” approach for determining nexus thresholds.  But in reality, the line for nexus is unclear and inconstant.  This seminar will help practitioners and businesses understand when there is an obligation to file and pay tax in other states.  With a focus on recent developments, the program will address, among other things:

• Nexus in the Remote Working World
• Economic Nexus; Wayfair and the End of the Physical Presence Standard
• Nexus by Any Means Necessary;  States’ Attempts to Expand Extend Jurisdiction (e.g., Cookie Nexus, Affiliate/Agency Nexus, Flash Nexus)
• Impact of Expanded Nexus on P.L. 86-272; Apportionment and “Throwback” Rule

Workforce Training Express Fund Course #1132461  Apply for a maximum 100% reimbursement: Express Program – Workforce Training Fund

Speaker Bio:  Rich is the leader of the Tax Group. He concentrates on state tax litigation and transactional planning involving corporate, franchise, personal income, and sales/use tax matters. He has broad experience before the Appellate Tax Board, the Supreme Judicial Court, various state Departments of Revenue and the Internal Revenue Service on a range of issues, including corporate nexus, domicile, apportionment, step transaction, and unitary reporting. Rich formerly taught State and Local Taxation at Northeastern University, Graduate School of Professional Accounting and frequently writes and speaks at seminars on state tax topics. He recently served as co-chair of the Boston Bar Association’s Tax Section and its State Tax Committee.