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Uncovering the Complexities of Out-of-State Sales Tax Registration

Learn techniques to better recognize and understand the best approach to manage any tax exposure.

Most companies will have to deal with new state registrations as time goes on - either from organic growth of the business, or from mergers and acquisitions. Some of the most difficult aspects of registrations is not necessarily the registrations themselves, but rather in determining where and why to register in a given jurisdiction. Another difficult, but necessary aspect is assessing the liability associated with failure to file in a jurisdiction where your company has had nexus for some time, but never registered or filed. This topic helps the persons responsible for state registrations to understand how first to establish an approach for analyzing which jurisdictions require filing and then how to understand the process required for registrations and voluntary disclosure agreements. The content also explains the method required for analyzing the apportionment data and how this relates to the nexus analysis process. Failure to register in a jurisdiction where your company has nexus could result in an audit with one or more jurisdictions, which could cost the company a lot of time and resources. This information is critical for companies who experience regular growth and engage in M and A activity, so they can ensure their compliance for sales and use tax and income tax is timely and robust.

Runtime: 87 minutes
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Why Lorman?

Over 31 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 to Sales and Use Tax

  • States That Impose Sales Tax
  • Sales to Customers Instate
  • Sales to Customers Out-Of-State

What Does It Mean to Have Nexus in a State?

  • Sales Representation
  • Property
  • Leased Property
  • Trucks Entering the State
  • Other Activities

When Is It Recommended to Register With States?

  • When Initial Sales Are Expected
  • When Inventory Is Shipped Into the States
  • Nexus Study Is Needed
  • City Registrations May Be Required

Common Business Activities Requiring Registrations

  • Software Installed and Controlled Remotely
  • Accessing Cloud Based Software
  • Software as a Service
  • Web Hosting
  • Remote Sellers
  • Click Through Nexus
  • Drop Shipments
  • Acquisition of a Company

Intro to State Registrations

  • Why Do States Require Companies to Register to Collect Sales Tax?
  • Who, What, When, Why and How to Register

Assessing Liability and Requirements to File

  • State Apportionment/Sales
  • Other Considerations

Process to Take When Registering With the States

  • Which States?
  • What Taxes?
  • What Forms to Use
  • How Best to Manage Tax Liabilities
  • Quantifying the Potential Tax Liability

Common Difficulties in Registering

  • No US Officers
  • No US Social Security Numbers
  • No Secretary of State Registrations
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Why Lorman?

Over 31 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 Webinar

This course was last revised on April 26, 2018.

Call 1-866-352-9540 for further credit information.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Audio & Reference Manual

  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • GA CLE 1.5
     
  • HI CLE 1.5
     
  • IL CLE 1.5
     
  • ME CLE 1.5
     
  • MT CLE 1.5
     
  • NJ CLE 1.8
     
  • NV CLE 1.5
     
  • VT CLE 1.5
     
  • WA CLE 1.5
     
  • WV MCLE 1.8
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

MP3 Download

  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • HI CLE 1.5
     
  • IL CLE 1.5
     
  • ME CLE 1.5
     
  • MT CLE 1.5
     
  • NJ CLE 1.8
     
  • NV CLE 1.5
     
  • VT CLE 1.5
     
  • WA CLE 1.5
     
  • WV MCLE 1.8
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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More Program Information

Why Lorman?

Over 31 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

Judy D. Harris, E.A., CMI

Judy D. Harris, E.A., CMI

Crowe LLP

  • Manager of State and Local Taxes with Crowe Horwath LLP Oak Brook office
  • Experience in multistate sales and use tax consulting and compliance for various industries including manufacturing, hospitality, construction, software, and food and beverage
  • Management and consulting experience with Deloitte Tax LLP and PricewaterhouseCoopers
  • Former audit supervisor at the Missouri Department of Revenue
No photo available

Chris Rogers

Crowe Horwath LLP

  • Senior staff with Crowe Horwath in the State and Local Tax Practice since September 2015 providing sales and use tax services
  • Currently manages the sales tax compliance function for several clients in a variety of jusridictions, providing ancillary services in the areas of business registration, audit defense, voluntary disclosures and taxability reviews
  • Prior to joining Crowe, he was a manager with the Sales Tax Compliance Group at Ryan LLC, where he was responsible for initiating and managing sales tax compliance engagements for a several mid-market and Fortune 500 clients
  • Prior to Ryan, he was a senior consultant at KPMG LLP, where he was involved in a variety of sales and use tax projects, with an empasis on sales and use tax compliance
  • B.A. degree in corporate communications; Northern Illinois University, DeKalb, Illinois
  • Can be contacted at 312-966-3039 or [email protected]
Christopher M. Vacek

Christopher M. Vacek

Crowe Horwath LLP

  • Senior staff with Crowe since 2014 and is a key part of the unclaimed property group within the State and Local Tax unit in Oak Brook, Illinois
  • Primary focus within SALT is consulting for Sales & Use Tax, Income & Franchise Tax and Unclaimed property and includes nexus studies, due diligence for mergers and acquisitions, as well as compliance, audit defense representation, and voluntary disclosure advocacy
  • Has prior work experience in the legal field and accounting
  • In-depth experience at providing state tax consulting advice for various tax structures regarding mergers and acquisitions, dispositions and divestitures, tax attributes, tax return filing options, apportionment methodologies and state tax consulting
  • Specializes in business restructurings designed to achieve a tax-efficient structure for clients in various industries
  • B.A. degree in politics, North Central College, Naperville, Illinois
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Why Lorman?

Over 31 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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Pay once and get a full year of unlimited training in any format, any time!

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Product ID: 399999
Published 2018
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