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