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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.

Recognize and understand nexus standards for sales taxes and the most efficient approach to manage tax exposure. In June 2018, the Wayfair decision created new nexus guidelines in each state followed by marketplace facilitator rules. In March 2020, COVID-19 reshaped our world where online sales greatly increased many workers working remotely causing other nexus creating activities in select states. Many companies are expanding their customer base and service offerings, from organic or acquisition of companies where nexus is created in new states requiring registrations. Some of the most difficult aspects of tax registrations is determining the states where nexus is created, if there are past sales tax exposure, and the best approach to manage the tax exposure without penalties. This topic will explore new nexus rules for sales tax, states where nexus may be established, managing the registration process, discussion on voluntary disclosure, and share the experience in assisting domestic and international clients with nexus issues, tax registrations, tax filings, voluntary disclosure, and tax amnesty.

107 minutes
Course Exam
Certificate of Completion
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Why Lorman?

Over 34 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 In-State
  • Sales to Customers Out-of-State

What Is Nexus?

  • What Does It Mean to Have Nexus in a State?
  • Is There Equal Treatment for Sales Tax?

Activities That Create Nexus

  • Physical Activities
  • Economic Activities
  • Type of Business Activities Creating Nexus
    • Software Installed and Controlled Remotely
    • Accessing CloudBased Software
    • Software as a Service
    • Web Hosting
    • Remote Sellers
    • Drop Shipments
    • Acquisition of a Company

Nexus Standards

  • Sales Tax
  • Evolution of Nexus Cases
  • Wayfair Decision
  • Marketplace Facilitators
  • Managing Nexus and Sales Tax Exposure
  • Practical Approach
  • Client Practical Experiences
  • Nexus Study
  • Identify States Nexus Is Created
  • Determine Estimated Tax Exposure

Voluntary Disclosure

  • Details on the Voluntary Disclosure Process

Amnesty Programs

  • Details on Amnesty Programs

Business Registrations

  • Details on the Business Registrations
  • Sales Tax Return Filings

Questions and Comments?

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Why Lorman?

Over 34 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

MP3 Download

  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • HI CLE 1.5
     
  • NJ CLE 1.8
     
  • 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.

OnDemand Course

This course was last revised on September 23, 2021.

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

  • AIPB 2.0
     
  • This program is acceptable for 2.0 CPEC(s) towards the CB designation through the American Institute of Professional Bookkeepers (AIPB).
     

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

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Why Lorman?

Over 34 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

Martin Joseph, CMI

Martin Joseph, CMI

Crowe LLP

  • Managing Director, Crowe LLP
  • Many years of sales and use tax experience and knowledge with clients around the country
  • Focuses on a variety of sales and use tax issues with clients in a variety of industries including manufacturing, software, health care, and non-construction and construction services
  • Tax experience includes over 20 years with Crowe
  • Past tax experience with Ernst & Young, Price Waterhouse, Comdisco, and the Illinois Department of Revenue
Steve Rinaldi, CPA

Steve Rinaldi, CPA

Crowe LLP

  • Senior Staff, Crowe LLP
  • Specializes in sales and use tax with some work on unclaimed property and property tax
  • Over 22 years of tax experience with the New York Department of Taxation and Finance and Crowe focusing exclusively on sales and use tax
  • Focuses on a variety of sales and use tax issues including Wayfair, nexus analysis, exposure calculations, registrations, tax matrices, sales and use tax audit defense, and sales and use tax compliance
  • Experience with a variety of industries including retail, health care, construction, software, information services, manufacturing, and professional services
Trevor Urbanski

Trevor Urbanski

Crowe LLP

  • Senior Staff, Crowe LLP
  • Started with Crowe after graduating from Northern Illinois University
  • Specializes in sales and use tax with limited experience in income and franchise tax
  • Focuses on a variety of sales and use tax issues including Wayfair issues, nexus analyses, tax exposure analysis, tax registrations, voluntary disclosure agreements, tax matrices, and sales and use tax compliance
  • Focuses on a variety of industries including manufacturing, software, financial institutions, construction contractors, and retail and wholesale businesses
Dana Vasilakos

Dana Vasilakos

Crowe LLP

  • Senior Staff, Crowe LLP
  • Over 13 years of sales and use tax experience and knowledge with clients around the country
  • Specializes on a variety of sales and use tax issues with clients in a variety of industries including manufacturing, software, health care, automobile dealerships, and non-construction and construction services
  • Focuses on a variety of sales and use tax issues including registrations, voluntary disclosures, audit defense, Wayfair, nexus exposure analyses, tax matrices, and sales and use tax compliance
  • Tax experience includes 7 years with Crowe
  • Past tax experience with Deloitte
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Why Lorman?

Over 34 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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Product ID: 408720
Published 2021
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