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State Income and Sales Taxation: Understanding Nexus and How to Maintain Compliance


Learn the risks and costs associated with nexus noncompliance.

There have been many significant state tax law changes over the past couple of years, and many businesses continue to struggle with understanding when a state may impose a tax filing obligation. More often than not, many businesses may have been actively engaged in business - selling goods and/or services to customers throughout numerous states - without knowing that such activities may give rise to certain income tax and/or sales tax filing obligations, and that such obligations do not disappear with the passage of time, thereby creating a significant risk of exposure.
This topic will help to demystify the rules regarding nexus for both state income and sales taxes and explain the risks of operating out of tax compliance. We will also address the various administrative remedies that may be available to mitigate any such risk from historical tax exposures due to noncompliance, identify the benefits of pursuing voluntary compliance, as well as provide a summary overview of how to avail yourself of these administrative programs offered by most states.



Christian J. Burgos, Esq.

Christian J. Burgos, Esq.

Marcum LLP

  • State and Local Tax (SALT) Partner with Marcum LLP in New York and California
  • A State and Local Tax professional with over 15 years of experience advising business and individual clients in multistate tax matters, which include, but are not limited to, multistate income/franchise and sales and use tax compliance, nexus analyses, apportionment studies, state tax provisions, restructurings and mergers and acquisitions
  • Has extensive experience representing business and individual clients before multistate taxing authorities in tax examinations and administrative appeals processes
  • Has also advised clients on a broad array of federal and state credit and incentives opportunities, with a primary focus on California state credits
  • Presently sits as an adjunct faculty member with California State University, Fullerton, where he teaches State and Local Taxation as part of the University’s Master of Science in Taxation (MST) program
  • Written several articles on topics on state corporate income and franchise taxation for trade periodicals, such as the AICPA’s The Tax Advisor
  • Memberships include The State Bar of California (Lic. No. 250741); and the United States Tax Court (Lic. No. 0725)
  • Is a Certified Member (“CMI”) of the Institute of Professionals in Taxation (IPT) in State Income Taxation (CMI No. 046)
  • J.D. and LL.M. in Taxation from Loyola Law School, Los Angeles; B.A. in Political Science from the University of California, Los Angeles
  • Can be contacted at 332-216-0760 or [email protected]
Jeremy Katz, Esq.

Jeremy Katz, Esq.

Marcum LLP

  • State and Local Tax (SALT) Manager with Marcum LLP in New York
  • A State and Local Tax professional with over 5 years of experience in a wide range of state and local income/franchise and sales/use tax matters
  • Memberships include The State Bar of New York and New Jersey; and member of the Institute of Professionals in Taxation (IPT)
  • J.D. and LL.M. in taxation from Villanova University School of Law; M.B.A. from Villanova University
  • Can be contacted at 954-804-1023 or [email protected]

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