23CF-MBAC: MNCPA Management & Business Advisers Conference (MBAC23)
L1. Taxpayers Beware: The Perilous Landscape of State and Local Tax Nexus Standards
Speaker:
Kyle Brehm
,
Masha Yevzelman
Wed, 3:45 pm - 5:00 pm
Prior to Woodstock, the state and local tax nexus landscape was set. Two rules were paramount: First, physical presence was a bright-line standard for sales and use tax. Second, sales and use tax standards were different than those for income and franchise taxes. Then, everything changed. Review a brief history surrounding state tax nexus, and then take a deeper dive into the post-Wayfair world that taxpayers, administrators, and the MTC now find themselves navigating through. Identify the key differences between nexus standards for direct and indirect taxes. Discuss the ongoing efforts by states and the MTC to expand nexus and undermine Public Law 86-272. Learn how to analyze and apply nexus standards to corporate entities to determine potential tax liabilities.
NASBA field of study: Taxes - Technical (1.5)
Advanced search
View all CPE programs
Conference sponsorships
Reach CPAs by becoming a sponsor
Strengthen your brand recognition with a targeted buyer group – CPAs and accounting professionals. You'll interact one-on-one with informed, affluent customers.
