Gain a better understanding of effects of the Wayfair case on SALT, including its effects on mobile workers and their employers.
June 21, 2018 marked a turning point in defining nexus in the U.S. with the Supreme Court's decision in Wayfair. The physical nexus standard established by Quill has given way to include economic nexus thresholds. After Wayfair, states may now impose tax collection responsibilities on out-of-state businesses without physical presence in the state, substantially increasing the compliance burden on multistate businesses. As a result, many businesses are confused about how to review their nexus position. This topic will help businesses analyze and address the effects of the Wayfair case on SALT, including its effects on mobile workers and their employers. The material will assist in tax planning for your business if you employee a mobile workforce, including addressing sales and use tax planning opportunities. This information is critical for employers in order to be ahead of the changes, address potential nexus triggering events, and stay in compliance with state tax rules and regulations.
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Agenda
Nexus
- History of Nexus
- June 21, 2018
- Nexus Changes One Year Later
Sales and Use Tax
- Background
- Effects From Wayfair
- Planning Opportunities
- Importance of Knowing Sales Tax vs. Use Tax
- Identify Sales and Use Tax Options
Withholding/Payroll Taxes
- Obligations
- State Residency
- Withholding in Multiple States
- Reciprocity
- Thresholds
- Effects From Wayfair
Unemployment and Workers Compensation
- Uniform Test
Telecommuting
- Mobile Workforce
- Basic Trends
- Residency
- Special Rules
Audits and Compliance
- Sales and Use Tax
- Withholding
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Why Lorman?
Over 37 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
OnDemand Course
This course was last revised on September 19, 2019.
Call 1-866-352-9540 for further credit information.
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
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Why Lorman?
Over 37 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
Elizabeth Pascal
Hodgson Russ LLP
- Partner with Hodgson Russ LLP in its premier State and Local Tax (SALT) practice, focusing on New York State, New York City, Connecticut, and multistate tax issues
- Represented numerous clients through state tax audits, with an emphasis on residency issues, employment taxes, and corporate and pass-through entity tax matters
- Presented at numerous seminars and webinars on diverse state tax topics, including residency and nonresident allocation, telecommuting tax traps, multistate apportionment, as well as the state tax impact of the TCJA
- Contributing author to the CCH Residency and Allocation Audit Handbook and Bloomberg BNA New York Corporate Income Tax Navigator, has published numerous articles in State Tax Notes, TaxStringer, and Tax Analysts, and is a frequent contributor to Noonan’s Notes blog
Daniel Thompson, CPA, CMI
Thompson Tax LLC
- President and Founder of Thompson Tax LLC
- Over 45 Years of Sales and Use Tax Experience in both Government and Public Accounting
- Adjunct professor and lecturer on taxation at Golden Gate University’s State and Local Tax Program
- Member of the American Institute of CPAs and the California Society of CPAs
- Currently serves on the Board of Governors for the Institute for Professionals in Taxation (IPT)
- Founding member of the Independent SALT Alliance (ISA)
- B.S. Degree in Accounting, California State University, Long Beach
- Can be contacted at [email protected]
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Why Lorman?
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