MNCPA is here for you.
Let us know how we can help.

22WC-1006: Multistate Nexus Requirements (Webinar)

If you have questions about this event, please call us at 952-831-2707.

Date Monday, December 19, 2022
Time 2:00pm - 4:00pm
Central Time
Location Online
CPE credits CPE 2.0
Field(s)
of study
Taxes - Technical (2.0)
Fees
Standard Member Fee $79.00
Standard Nonmember Fee $109.00

Description

What criteria determines if a client is doing business in a state for income tax or sales tax purposes? We'll answer your questions, beginning with a discussion on statutory thresholds for income/sales tax reporting requirements and how they apply. Then delve into the concept of "economic nexus", and how it's been interpreted in various cases. We will look at how interactive internet transactions might affect nexus. Finally, we'll analyze how these concepts apply to flow-through entities and sole proprietors.

Who should take this program?

CPAs, Attorneys, and other tax practitioners with multistate clients.

Major subjects

  • Internet transactions that create nexus
  • Income Tax Nexus requirements
  • Nexus for flow-through entities and their owners
  • Planning for the nexus audit.

Learning objective(s)

  • Identify transactions that could cause your client to have nexus with a state.
  • Determine what the nexus thresholds are in California and other major states.
  • Recognize differences between income tax and sales tax nexus requirements.

Notes:

Course code Code 22WC-1006
Sponsor CalCPA Education Foundation
NASBA ID#: 104822
Level Overview
Format Group Internet Based
Prerequisites Prereq. None
Advance
prep
None

If you have questions about this event, please call us at 952-831-2707.

view cart

Search CPE catalog

Event code
Keyword

Advanced search
View all CPE programs