Sales Tax in a Post-Wayfair World: Evolving Nexus & Other Trends Self-Study Webinar (2.5 Hours)


Since the US Supreme Court's landmark decision in South Dakota v. Wayfair, out-of-state sellers must collect sales tax on goods and services delivered to other states. As a result, other taxes are also being affected. This requires sellers to monitor these evolving standards and nexus in every state, as well as implement processes and automate tax solutions to manage the process and reduce audit risk. In this self-study webinar, we will review:

  • Sales tax compliance obligations for sellers
  • Monitoring changing tax laws
  • Processes and automated tax solutions to reduce audit risk

To provide tax professionals with an overview of the changing sales tax nexus landscape, in order to minimize the risk of a sales tax audit, and manage the audit process and documentation flow.

  • South Dakota v. Wayfair: Economic Nexus
    - What is economic nexus? And
       how did we get here?
    - State/economic nexus/
       marketplace nexus provisions
    - Which states have economic
      - How do they apply? When do
        they take effect?
      - Does it affect all sellers?
    - How does this ruling affect drop-
  • Physical Presence Nexus
    - Does it still apply?
    - Types of activities that can
       create nexus
    - Nexus in the digital age--what
      can we expect?
  • What's on the Horizon?
    - State adoption of economic
      nexus for other taxes
    - Enforcement
    - Taxation of digital goods and
  • What Remote Sellers Should Do Now

• Recognize the trending states’ perspective on an entity’s potential for nexus

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

• Identify the role of specified court cases in the evolution of nexus

• Recognize the physical presence factors that continue to create nexus today

• Identify the primary economic nexus models followed by the states

• Identify the role of the Streamlined Sales Tax Project in the role of sales tax administration

• Identify the current role of states’ use of attributional nexus

• Recognize the likely future trends in states’ pursuit of nexus




No advance preparation required.

Level of Knowledge: 


CPE Credit: 
NASBA Field of Study: