Self-Study
3
Advanced
Taxes
At least one year of sales and use tax experience.

Course Description

For many years, sales and use taxes were a comparatively small component of state revenues. But over time, both the tax bases and the rates have expanded to become major funding sources for most states. The growth of the Internet and the surge in online sales have further complicated issues related to nexus. This course breaks down federal and state laws, cases, and policies related to nexus, using court precedent to explain where we currently stand. You'll also learn about departures from federal nexus standards that are inherent in certain state policies, with relevant citations to legal authorities. In the end, you'll gain a detailed and comprehensive view of the state and federal issues related to sales and use tax nexus.



Instructors

Jesse McClellan, Esq.

Jesse W. McClellan
Jesse W. McClellan, Esq., is a founding partner of McClellan Davis, LLC, a sales and use tax consultancy firm. Jesse is among a limited group of practitioners in the sales and use tax consulting profession who can draw on the knowledge and experience gained from being a licensed attorney as well as a former state sales and use tax field auditor. As an advocate for taxpayers, Jesse is active in ongoing efforts to initiate and draft new laws, regulations, and procedures that are intended to provide for the protection of taxpayers. Most recently, he initiated and led an effort to establish standard of proof guidelines for California’s audit staff, serving as the principal author of the published guidelines.

Jesse has provided expert witness testimony for sales and use tax purposes in civil litigation matters. He has written articles on a variety of sales and use tax-related topics and has spoken at numerous taxation and accounting seminars. Jesse earned his BS in finance at San Diego State University in San Diego, California, and his JD at Lincoln Law School of Sacramento in Sacramento, California.

Jesse is a self-study course author for Western CPE.

Dan Davis, CPA, CFE, MBA

Dan Davis
Dan Davis, CPA, CFE, MBA (Taxation), is a founding partner of McClellan Davis, LLC, a sales and use tax consultancy firm. Dan has practiced in the tax field for over 35 years, beginning his career at the California State Board of Equalization, where he worked as a senior sales tax auditor, branch office supervisor, and district audit reviewer. After leaving the California State Board of Equalization, Dan practiced extensively in the sales and use tax field, accumulating decades of experience with both California and multistate sales and use tax issues.

Dan has authored two major reference books on sales and use tax matters. Multistate Guide to Sales and Use Tax Audits and Multistate Guide to Sales and Use Tax: Construction are published by CCH, Inc. and are updated annually. Dan has also taught and lectured on a variety of tax and auditing topics at graduate and postgraduate levels. He earned his BS in accounting and finance at San Jose State University in San Jose, California, and his MBA in taxation at Golden Gate University in San Francisco, California.

Dan is a self-study course author for Western CPE.



Course Specifics

Taxes
Sep 20, 2017
At least one year of sales and use tax experience.
SS8142511
87
None


Compliance Information

103220
IRS Provider #: 0MYXB
IRS Course ID: 0MYXB-T-00794-15-S
IRS Federal Tax Law Credits: 3
CTEC Provider #: 2071
CTEC Course ID: 2071-CE-0787
CTEC Federal Tax Law Credits: 3
Qualifies for CA Fraud: No


Learning Objectives

Upon successful completion of this course, participants will be able to:

Chapter 1

  • Define nexus and substantial nexus criteria.
  • Cite the state-specific laws for sales and use taxes.
  • Recognize influential court cases and legislation, noting constitutional issues.
  • Specify the implications of nexus once establishment has been made.

Chapter 2

  • Recognize the criteria that establish the concept of 'physical presence' with regard to nexus.
  • Determine the presence or assertion of nexus for in-state and remote sellers.

Chapter 3

  • Recognize the tax and nexus rules for occasional visits to state trade shows, conventions, and seminars, noting fact patterns and circumstances where nexus is asserted.
  • Cite specific court rulings that affect occasional visits to state trade shows, conventions, and seminars.

Chapter 4

  • Identify the assertions of nexus for out-of-state companies based on the existence and/or activities of related in-state entities.

Chapter 5

  • Recognize the concept and guidelines of click-through nexus, noting threshold criteria and applicable state legislation.

Chapter 6

  • Cite the nexus-like requirements for businesses without nexus.
  • Recognize the effect of incorporation, obtaining a certificate of authority to transact business, or voluntary registration for sales and use tax purposes.

Chapter 7

  • Cite the provisions and benefits of the two voluntary disclosure programs available to multistate businesses: the Multistate Tax Commission and the Streamlined Sales Tax Project.


Choose Your Preferred Format


Online Access

Get immediate access to a robust collection of learning and reference materials, allowing you to dive deep into the information you need. Our self-study materials are authored by top-quality, industry experts who focus on helping you grasp concepts quickly using real-life examples. Download your CPE to any device, and take it with you so you can learn when and wherever you want. Complete your CPE with an online exam, and enjoy instant grading with the option to print your certificate immediately upon passing.

online access
Hard Copy

Our self-study materials are authored by top-quality, industry experts. You’ll receive a bound notebook of all the course materials, shipped to you within one business day. In addition, you’ll also have full online access. Each self-study package includes a robust collection of learning and reference materials to help you cover the information efficiently and put it into practice immediately.

hard copy
Self-Study Video

Experience high-quality instruction with our Self-Study Videos, available to you 24/7. With more than 80+ videos currently in the Western CPE Self-Study Video library, you can see and hear our expert instructors deliver the information you need in a dynamic way that allows you to immediately apply your learning. Unlike a live course or webcast, you can complete the course on your own time, playing and pausing as needed. Self-Study Videos allow you to complete your CPE requirements on your own time.

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