Course Description: Bloomberg BNA's 13th annual Survey of State Tax Departments, asked many questions aimed at clarifying each state's positions on the gray areas of corporate income and sales and use tax administration, with an emphasis on nexus policies. This recorded webinar shares those results with you and includes a downloadable copy of the 2013 Survey. This year, the states told us the different scenarios under which income tax nexus could be triggered by an out-of-state corporation owns or leases an internet server within their borders. The states further explained their nexus policies regarding telecommuters and specified their tax treatment of non-U.S. entities. Sales tax nexus questions covered activities such as trade shows, shipments from an unrelated distribution center, and the consequences of being part of a controlled group with an affiliate that is physically present within a state.

This is a recorded webinar that originally ran live on May 9, 2013. As an eLearning course, you must pass the final exam of this course to receive CPE credit.

Course Level: Intermediate

Course Prerequisites: Basic understanding of state tax issues

Delivery Method: Self-study

Published: 05/23/2013

After completing this course, you will be able to:

• Know the latest developments and trends regarding income and sales tax nexus;
• Identify the types of activities, which by themselves, might be sufficient to trigger income or sales tax nexus in a state;
• Understand the legal theories upon which the emerging state nexus doctrines are base;
• Anticipate the nexus claims that may arise as a result of certain types of activities; and
• Compare the types of nexus policies adopted by the different jurisdictions.

CPE

1.5

CLE

N/A