NEXUS: Avoiding the Long Arms of the States Self-Study Webinar (10 Hours)


As states expand their taxing jurisdictions and power, it’s vital to advise your company or clients on the delicate issues of nexus. This self-study webinar will enable you to:

  • Determine when a company must pay income taxes or collect taxes for a given state
  • Understand the Supreme Court’s recent decision in South Dakota v. Wayfair and its implications, including economic nexus provisions being adopted by states
  • Effectively deal with the nexus impact of sales reps, affiliated companies and other factors by which physical presence nexus may be attributed to an out-of-state taxpayer
  • Learn about the future trends for nexus standards
  • Exploit the dollar advantage of state voluntary disclosure and amnesty programs

To equip tax professionals with methods for analyzing the threshold presence requiring compliance with state tax laws. The self-study webinar provides in-depth coverage of current tax nexus laws and jurisdictions. You’ll also receive practical guidance on nexus questionnaires, license and registration requirements and employee nexus status.

  • Cases establishing nexus concepts in sales, use and corporate income taxation
    – The Supreme Court’s recent decision in South Dakota v. Wayfair and its implications
    – Distinction between income tax nexus, sales tax nexus and franchise nexus
    – Evolving nexus standards, including agency nexus, “click-through” nexus, affiliate nexus, economic nexus and remote seller notice requirements
    – Federal nexus legislation and jurisprudence
    – Tax immunity under Public Law 86-272
    – Advising a client about nexus
  • Current state nexus activities
    – Nexus implication of state registration requirements
    – Nexus questionnaires: when and how to answer
    – Nexus and the Internet
    – Disclosure programs: benefits and pitfalls
    – Recent state nexus decisions
    – Multistate Tax Commission position papers
  • Nexus implications and planning opportunities for specific industries
    – Service industry issues
    – Licensing and other software issues
    – Telecommunications issues
    – Personal and corporate liability for failure to register, pay or collect taxes
  • Emerging concepts and pending litigation
  • Evolving nexus standards and federal legislative efforts

• Identify the states’ typical level of activity in seeking out new sources of revenue

• Identify the overriding limitation on a state’s ability to impose a tax on a business

• Identify the variables within a determination of nexus

• Recognize the type of tax generally requiring the highest level of contact with the state in order to create nexus

• Recognize the role of de minimis levels of activity and the creation of nexus

• Identify federal laws constraining a state’s ability to determine nexus with a business

• Identify the role of PL 86-272 in nexus determination

• Recognize the most recent evolution in nexus/taxing authority via the Wayfair decision

• Identify the statute of limitations regarding a nexus finding against a business that has not filed in a given state

• Recognize the types of employment relationships that can create nexus for a business

• Recognize the types of activities that generally would not meet the “substantial nexus” test

• Identify the federal constitutional clause generally requiring a "minimal connection" between the company and the state in order to allow state taxation

• Recognize the federal constitutional clause generally requiring “substantial presence” of a company within a state in order to allow state taxation

• Identify the post-Wayfair significance of physical presence in determining nexus

• Identify the court case that established the Commerce Clause requiring that the taxpayer have a “physical presence” in a state to meet the substantial nexus test

• Recognize the trend among states regarding determining the existence of nexus prior to the Wayfair decision

• Recognize the role of PL 86-272 in protecting business from state taxation activities

• Identify the types of state taxes that are protected under PL 86-272

• Identify the significance of the Wrigley decision in the context of PL 86-272

• Recognize the activities protected and not protected from state taxing activity under PL 86-272 within the member states of the MTC

• Recognize activities that would create nexus for the Texas Margins Tax

• Identify the characteristics of the Ohio Commercial Activity Tax (CAT)

• Recognize the characteristics of a unitary business as defined in the Butler Brothers case

• Recognize the role of the Mobile Oil case in unitary taxation

• Identify those states which still generally require separate filing

• Identify the common ownership percentage triggering mandatory combined returns for unitary businesses in specified states

• Recognize the lookback period for typical sales tax Voluntary Disclosure Agreements


Basic knowledge of business taxation.


No advance preparation required.

Level of Knowledge: 


CPE Credit: 
NASBA Field of Study: