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CPE Self-Study

Multistate Taxation - Tax Staff Essentials

  • $159.00-$199.00
    Multistate Taxation - Tax Staff Essentials Availability : Online Access Product #: 157644
    AICPA Member: $159.00
    Non-Member: $199.00
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    Contact a representative for group pricing or on-site training opportunities. 800.634.6780 (Option 1) | Contact Us Product #: GT-TSE.MST

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Does a business have nexus in a particular jurisdiction? With the rate of change, you can’t afford to be out-of-date with your knowledge of this critical tax area. Conquer the theoretical conundrums and compliance issues and guide your client skillfully through the maze of multistate corporate tax codes. Spotlighting updates on the latest state tax reforms, this CPE course will help you develop a working knowledge of both multistate tax compliance and related planning opportunities.

Learning Objectives

  • Describe the key principles of multistate taxation.
  • Advise your clients on the implications of establishing nexus in various taxing jurisdictions.
  • Analyze client operations and devise strategies that will minimize your client’s overall salesand income tax liability.
  • Gauge the impact of recent judicial rulings in various states on client operations.
  • Determine to what extent the state taxation of internet-based transactions may impactcurrent and future client activities.

Key Topics

  • Constitutional limits and P.L. 86-272
  • Nexus, UDITPA, MTC
  • Calculation of state taxable income
  • Filing methods for multistate taxpayers
  • Apportionment and allocation
  • Multistate income tax planning
  • Audit defense strategies

Who Will Benefit?

  • Tax practitioners

Discounts

Tax Section Members Receive Additional Savings!

When you log into this website with your AICPA member user account, the section/credential discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org.

Find out more information on the Tax Section.

Table of Contents

System Requirements

About the Authors

Andrew H. Johnson, CPA

Co-Founding Partner, Peisner Johnson & Company

Andy graduated with a master's degree in accounting with emphasis in Taxation from Brigham Young University. He gratefully acknowledges the invaluable contributions of Andrew Peterson, CPA and Daniel Peisner, to this course. Andy began his career in state taxation with Arthur Andersen, then after 4 years at AA & Co., he partnered with Jerry Peisner and in 1992 founded Peisner Johnson & Company, LLP. Andy is an experienced professional in state and local tax matters and has consulted hundreds of companies in virtually every industry across the country. He is also a member of the AICPA and the Texas Society of CPAs.

About the Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.