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Cloudy with a Chance of Nexus: Analyzing Bloomberg BNA's 2012 Survey of State Tax Departments

Product Code - TMA91
Speaker(s): Fred Nicely, Council on State Taxation; Tom Shimkin, Multistate Tax Commission and Steven Roll, Bloomberg BNA
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 The 2012 survey focuses on how the states are taxing the new technologies and transactions that have emerged as the U.S. economy continues to shift from bricks and mortar of Main Street to the web-based world, which mostly operates independent of state or local borders.

This webinar covers the results of Bloomberg BNA’s 2012 Survey of State Tax Departments. The survey clarifies each state’s position on income and sales tax nexus.

This year, the states told us the different scenarios under which income tax nexus could be triggered by an out-of-state corporation engaged in cloud computing activities within their borders. The states also indicated if they would impose sales tax on fees paid by in-state customers to access pre-written software on the internet. Each jurisdiction was also asked to explain its sales and use tax treatment of goods or service purchased with a social media coupon.

Income tax nexus questions covered activities such as telecommuting, hosting a webinar for in-state registrants, and receiving management fees from related or unrelated entities. Sales and use tax nexus questions covered activities such as affiliate nexus, digital property, and franchise agreements.

Upon completion of this program, participants 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
  • Compare the types of nexus policies adopted by the different jurisdictions

Registration for this webinar will also include a complimentary copy of Bloomberg BNA’s 2012 Survey of State Tax Departments (a $125 value).

Fred Nicely, Council on State Taxation; Tom Shimkin, Multistate Tax Commission and Steven Roll, Bloomberg BNA

 Fred Nicely serves as Tax Counsel for COST. Fred’s role as Tax Counsel extends to all aspects of the COST mission statement: “to preserve and promote equitable and nondiscriminatory state and local taxation of multijurisdictional business entities.” Before joining COST, Fred served in the Ohio Department of Taxation for four years as Deputy Tax Commissioner over Legal and for the prior seven years as the Department’s Chief Counsel.He is a frequent speaker and author on Ohio’s tax system and on multistate tax issues generally.

Thomas Shimkin has worked for the Multistate Tax Commission since 1998, first as counsel to the Commission’s National Nexus Program, then as counsel in the Commission’s legal division where he worked on tax policy issues and model legislation. He is now director of the National Nexus Program. His responsibilities include working with states to develop uniform policies with respect to nexus issues; educating taxpayers about nexus; and managing the Commission’s fast-growing multistate voluntary disclosure program.

Steven Roll, Assistant Managing Editor for State Tax at Bloomberg BNA