Description
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.
Presenter: Alex Oware, CPA, J.D., O & G Tax and Accounting Services, LLC
Credits*: AIPB, CLE, CPE
Time of program 100 min, 1 pm ET
Date of program May 30, 2025
