Learn how evolving economic nexus rules impact sales, income, and franchise tax obligations—and how to ensure compliance.
In today’s increasingly borderless digital economy, state tax authorities are aggressively enforcing economic nexus standards that subject businesses to sales, income, and franchise tax obligations—even in states where they have no physical presence. Whether you’re advising a remote seller, managing payroll across jurisdictions, licensing digital goods, or running a service-based enterprise, understanding when and where nexus is triggered is critical to ensuring compliance and avoiding costly audits.
This practical, case-informed webinar will walk attendees through the full spectrum of economic nexus rules, from the landmark South Dakota v. Wayfair decision to the evolving standards for service providers, licensors, and e-commerce businesses. Through a structured agenda that aligns with key continuing education questions, participants will learn how to identify nexus risks, apply sourcing rules, understand the protections and limitations of P.L. 86-272, and utilize compliance strategies like voluntary disclosure agreements.
Designed for CPAs, attorneys, controllers, CFOs, and tax professionals, this 100-minute session will equip you with the tools to map nexus exposure, respond to multistate obligations, and confidently guide clients or your business in a complex and shifting tax landscape.
Learning Objectives
- You will be able to define key concepts such as economic nexus, physical presence nexus, and affiliate nexus, and explain how these impact state tax obligations.
- You will be able to discuss and apply state-specific sales tax thresholds and marketplace facilitator laws to determine registration and filing requirements for remote sellers.
- You will be able to describe the difference between market-based and cost-of-performance sourcing methods for income tax apportionment and service revenue attribution.
- You will be able to identify business activities that fall outside the protections of P.L. 86-272, including installations, repairs, and technical services.
Learn Some of Today's Unanswered Nexus Questions
- What, if any, level of physical presence falls short of establishing substantial nexus?
- Is the bright line test a safe harbor or minimum threshold?
- Who has the burden of proof (state or taxpayer)?
- How long does nexus last?
- Different Standard Based on Type of Tax (Sales Tax, Franchise Tax, Gross Receipts Taxes, Income-Based Taxes)?
Get Updates on the Federal Legisaltive Efforts
March 2015 – The Marketplace Fairness Act of 2015 (S. 698) - federal legislation pending that would allow SSUTA members to impose collection requirements on remote vendors as well as nonmember states that conformed to specific requirements only if the remote vendor has gross annual receipts in total remote sales in the United States in the preceding calendar year exceeding $1 million
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Why Lorman?
Over 38 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
| Introduction and Foundational Concepts | |
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| Economic Nexus for Sales Tax: Thresholds and Triggers | |
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| Income Tax Nexus and P.L. 86-272 Protections | |
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| Service Sourcing: Market-Based vs. Cost of Performance | |
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| People and Property: Agents, Contractors, and Remote Workers | |
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| Voluntary Disclosure Agreements (Vdas) and Risk Reduction | |
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| Digital Goods and E-Commerce Nexus | |
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| Apportionment and the Throwback Rule | |
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| Inventory, Fulfillment Centers, and Consignment | |
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| Protected vs. Unprotected Activities: Understanding Limits | |
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| Q&A and Final Takeaways | |
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Why Lorman?
Over 38 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
Live Webinar Registration
- AIPB 2.0
- This program is acceptable for 2.0 CPEC(s) towards the CB designation through the American Institute of Professional Bookkeepers (AIPB).
- AK CLE 1.5
- Alaska attorneys may receive 1.5 hours of continuing legal education for completing this program. Please contact the Alaska Bar Association or go to www.alaskabar.org for details regarding reciprocity with other states.
- AL CLE 1.7
- This course or a portion thereof has been approved by the Alabama State Mandatory Continuing Legal Education Commission for a maximum of 1.7 hours credit.
- AR CLE 1.5
- This course has been approved for 1.5 hours of CLE by the Arkansas CLE Board.
- Arizona CLE 1.5
- The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. This activity may qualify for up to 1.5 hours toward your annual CLE requirement for the State Bar of Arizona.
- CA MCLE 1.5
- Lorman Education Services is a State Bar of California approved MCLE sponsor and this course qualifies for 1.5 CLE hours of participatory credit.
- CT CLE 1.5
- Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 1.5 CLE credit(s).
- HI CLE 1.5
- This program was approved by the Hawaii State Board of Continuing Legal Education for 1.5 CLE credit hours.
- IL CLE 1.5
- This course was approved for a total of 1.5 hours of MCLE Credit by the Illinois MCLE Board.
- IN CLE 1.7
- This program has been approved by the Indiana Commission on Continuing Legal Education. Participating attorneys are eligible to receive up to 1.7 hours of Distance Education credit.
- MO CLE 2.0
- This program has been approved by the Missouri Bar for 2.0 hours of CLE.
- NH MCLE 1.7
- NH MCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. Lorman Education Services believes this course meets the requirement of NH Supreme Court Rule 53 and may qualify for CLE credit(s). Program Length: 100 Minutes.
- NJ CLE 2.0
- This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 2.0 hours of total CLE credit.
- NM CLE 1.6
- This program has been approved by the New Mexico Minimum Continuing Legal Education Board for 1.6 hours of credit.
- NV CLE 1.5
- This program has been approved by the Nevada Board of Continuing Legal Education for 1.5 CLE hours.
- NY CLE 2.0 including Areas of Professional Practice 2
- This course has been approved in accordance with the requirements of the New York Continuing Legal Education Board for up to a maximum of 2.0 credit hours in the area(s) of Areas of Professional Practice for 2.00 hours. Each hour may be counted only as satisfying one category of credit. Duplicate credit for the same hour of instruction is not permitted. This course qualifies for both established and newly admitted attorneys. Lorman Education- Noggin Guru, Inc. has a financial hardship guideline. Please contact customer service at 1.866.352.9539 for instructions on how to apply.
- OH CLE 1.75 (Pending)
- This course has been submitted to the Supreme Court of Ohio Commission on Continuing Legal Education for 1.75 CLE hours. Approval pending.
- PA CLE 1.5
- This Distance Learning program has been approved by the Pennsylvania Continuing Legal Education Board for 1.5 hours of substantive law, practice and procedure CLE credit.
- RI CLE 2.0
- This program has been approved by the Rhode Island Mandatory Continuing Legal Education Commission for 2.0 hours of CLE credit.
- VT CLE 1.5
- This program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.5 hours of CLE credit.
- WI CLE 2.0
- This program has been approved by the Board of Bar Examiners for 2.0 hours for use toward the Wisconsin Mandatory CLE requirement.
- WV MCLE 2.0
- This program has been approved by the West Virginia State Bar MCLE Commission for 2.0 MCLE hours.
CPE 2.0 including Taxes 2
- Noggin Guru, Inc. dba Lorman Education Services and BankersHub is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www.nasbaregistry.org. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 2.0 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Taxes for 2.0 hours. Prerequisite: basic knowledge of taxation. Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: Group Internet Based. Please refer to the information in this brochure for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board.
Please note: In order to receive CPE credit for this course you MUST use the streaming audio option, as well as enable and complete the required progress checks.
Who should attend?
This live webinar is designed for accountants, CPAs, controllers, attorneys, CFOs, tax managers, finance directors, accounts payable professionals, bookkeepers, and tax preparers.
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Why Lorman?
Over 38 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
Alex Oware, CPA, J.D.
O & G Tax and Accounting Services, LLC
- Founder of O & G Tax and Accounting Services, LLC, providing superior financial counsel to individuals and businesses across the globe
- His specialization encompasses diverse areas such as sales/use tax audits, income tax audits, franchise and income tax nexus reviews, and cross-border taxation
- Certified Acceptance Agent working with U.S. resident and non-resident aliens, other foreign taxpayers, and diverse and global clientele
- Extends his expertise to a wide online audience through online consulting at Justanswer.com, where he has answered nearly 12,000 tax-related queries, cementing his role as a trusted and accessible tax advisor
- As an industry thought leader, his insightful perspectives have found their way to the pages of esteemed publications like The Denver Post, WTOP (Washington’s Top News), U.S News & World Report, Yahoo News, Real Simple Online Magazine, The Wall Street Journal, Bloomberg Businessweek, and Ladders News
- Author of several popular articles on complex tax and accounting subjects such as USA – INDIA F-1 & J-1 Tax Treaty, Foreign-Owned U.S. LLCs, and Amazon Foreign Sellers, US Taxation, and 1099-K Reporting
- J.D. Degree, Purdue Global Law School; M.B.A Degree in accounting and finance, Colorado Heights University; B.S. Degree in accounting and finance, Presbyterian University College of Ghana
- Can be contacted at [email protected]
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Why Lorman?
Over 38 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
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