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CPE Self-Study
Nexus Update: Latest Developments in State Income, Franchise, and Sales Taxes
NASBA FIELD OF STUDY
Taxes
LEVEL
Intermediate
CPE CREDITS
Online: 7.5
Learn the various ways that states define and enforce nexus and how to determine when your company or client has nexus in a state, thus requiring the filing of tax returns

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Product details

Who Will Benefit?

  • Tax staff and senior associates in public accounting

Key Topics

  • Nexus and the U.S. Constitution
  • Public Law 86-272
  • Nexus from Property Located in a State
  • Nexus Provided by Employees in a State
  • Nexus Without a Physical Presence
  • Nexus from Third-Party Activities in a State
  • Determining Nexus
  • The history of nexus issues, including court cases and the new "expanded views" that states are taking
  • Latest developments in Internet sales and aggressive law changes in certain states to collect sales tax from this group
  • Planning opportunities to avoid nexus
  • Alternatives available once a client has determined that they have nexus in a state

Learning Objectives:

  • Identify activities of taxpayers that create nexus.
  • Analyze a set of facts and circumstances to determine where nexus was incurred and how to apply those facts to other situations.
  • Identify some of the U.S. Supreme Court decisions that have shaped the ability of the states to enforce nexus on out of state taxpayers (including Wayfair).
  • Identify sales tax issues for remote sellers.
  • 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.
  • Identify consulting and planning alternatives for clients.

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 CPE course 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.

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Ratings and reviews
Author(s)

Pamela J Davis-Vaughn CPA

Pamela J Davis-Vaughn is a general practitioner providing accounting, tax and consulting services to clients located across the United States from her office in Dallas, Texas. Her teaching career started when she designed and taught undergraduate and graduate courses in state and local tax at Texas universities, including Baylor, Texas Tech and the University of Texas in Arlington.

Pam has over 30 years' experience in both public and private accounting sectors. Her public experience ranges from a Big Four firm where she assisted several Fortune 500 companies in restructuring their operations to provide state income and franchise tax savings, participating on the mergers and acquisitions team and serving as the Southwest Area Employment Tax practice leader to providing tax consulting services for clients of a regional firm in Dallas, Texas. Her experience in the private sector as CFO of a Dallas based manufacturer servicing the telecom industry, CFO of a printing and direct mail company and Tax and Accounting manager of a large independent oil and gas exploration firm provide her with significant insight into the challenges faced by those practicing in industry.

In addition to her accounting practice, Pam has ownership in and manages an organic farm in upstate New York, a construction and excavation business in upstate New York and a printing and direct mail business in Dallas, Texas. She also has experience working in the oil fields in Kansas, Oklahoma, Arkansas and Texas.

Pam holds a BS degree in Business and Accounting from the University of Kansas, an MBA from Wichita State University and completed post-graduate work in International Tax at New York University. She holds a license to practice in Kansas, Texas and New York.

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.

Price:
$169.00
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Estimated total:
$169.00
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CREDIT INFO
CPE credits
Online
: 7.5
NASBA Field of Study
Taxes
Level
Intermediate
Prerequisites
Basic knowledge of multistate tax issues
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
NXUP
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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