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.
Upon successful completion of this course, participants will be able to:
- 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.
- 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.
- 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.
- Identify the assertions of nexus for out-of-state companies based on the existence and/or activities of related in-state entities.
- Recognize the concept and guidelines of click-through nexus, noting threshold criteria and applicable state legislation.
- 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.
- 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.
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