Report

New Jersey Sales and Use Tax: Multi-State Developments: Nexus, Amazon and Marketplace Fairness Act

 
Nexus or jurisdiction to tax is one of the most debated issues in state and local tax today. Nexus involves essentially two questions: does the state have jurisdiction over the taxpayer; and, does the state have jurisdiction
over the transaction, activity, property or event which it seeks to tax?

One of the principal nexus issues involving sales and use taxes is whether a state can require a non-resident, i.e., out of state, vendor to register, collect and remit its sales
and use taxes. In addressing this issue, the Constitutional analysis looks to the Due Process Clause and the Commerce Clause. The analysis under both has evolved significantly over the past few decades.

Faculty

Kathleen M. Holston, CPA, CMI

Kathleen M. Holston, CPA, CMI

Global Tax Management, Inc.

Agenda

Nexus
Amazon
Marketplace Fairness Act of 2013 ("MFA" or "The Act") (U.S.Senate Bill 743)

Faculty

Kathleen M. Holston, CPA, CMI

Kathleen M. Holston, CPA, CMI

Global Tax Management, Inc.

  • Senior manager with Global Tax Management, Inc.
  • More than 20 years of experience in state taxation
  • Instructor for the Institute for Professionals in Taxation’s Advanced Sales and Use Tax School
  • Practices in the areas of income and franchise, sales and use, and property taxes
  • B.A. degrees in accounting and management, Rutgers University

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
  • OnDemand Webinars
  • MP3 Downloads
  • Course Manuals
  • Audio Recordings*
  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

Sign Up Today
With This Course

Access to all training products $699/year

Unlimited Lorman Training

With the All-Access Pass there is no guessing what you will need for your yearly training budget. $699 will cover all of your training needs for an entire year!

Easy Registrations

Once you purchase your All-Access Pass you will never be any further than one-click away from attending any Lorman training course.

Invest in Yourself

You haven't gotten to where you are professionally by luck alone; it's taken a lot of hard work and training. Invest in yourself with the All-Access Pass.