Show navigation

Available in:

OnDemand Webinar
Audio & Reference Manual
MP3 Download

SALT Compliance: Tax Planning for Out-of-State Workforces

Gain a better understanding of effects of the Wayfair case on SALT, including its effects on mobile workers and their employers.

June 21, 2018 marked a turning point in defining nexus in the U.S. with the Supreme Court's decision in Wayfair. The physical nexus standard established by Quill has given way to include economic nexus thresholds. After Wayfair, states may now impose tax collection responsibilities on out-of-state businesses without physical presence in the state, substantially increasing the compliance burden on multistate businesses. As a result, many businesses are confused about how to review their nexus position. This topic will help businesses analyze and address the effects of the Wayfair case on SALT, including its effects on mobile workers and their employers. The material will assist in tax planning for your business if you employee a mobile workforce, including addressing sales and use tax planning opportunities. This information is critical for employers in order to be ahead of the changes, address potential nexus triggering events, and stay in compliance with state tax rules and regulations.

Runtime: 98 minutes
Purchase Options

More Program Information

Why Lorman?

Over 32 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

Nexus

  • History of Nexus
  • June 21, 2018
  • Nexus Changes One Year Later

Sales and Use Tax

  • Background
  • Effects From Wayfair
  • Planning Opportunities
  • Importance of Knowing Sales Tax vs. Use Tax
  • Identify Sales and Use Tax Options

Withholding/Payroll Taxes

  • Obligations
  • State Residency
  • Withholding in Multiple States
  • Reciprocity
  • Thresholds
  • Effects From Wayfair

Unemployment and Workers Compensation

  • Uniform Test

Telecommuting

  • Mobile Workforce
  • Basic Trends
  • Residency
  • Special Rules

Audits and Compliance

  • Sales and Use Tax
  • Withholding
Purchase Options

More Program Information

Why Lorman?

Over 32 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 September 19, 2019.

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
     
  • HI CLE 1.5
     
  • IL CLE 1.5
     
  • ME CLE 1.5
     
  • MT CLE 1.75
     
  • NJ CLE 2.0
     
  • NV CLE 1.5
     
  • VT CLE 1.5
     
  • WA CLE 1.75
     
  • WV MCLE 2.0
     
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 1.75
     
  • NJ CLE 2.0
     
  • NV CLE 1.5
     
  • VT CLE 1.5
     
  • WA CLE 1.75
     
  • WV MCLE 2.0
     
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.

Purchase Options

More Program Information

Why Lorman?

Over 32 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

Elizabeth Pascal

Elizabeth Pascal

Hodgson Russ LLP

  • Partner with Hodgson Russ LLP in its premier State and Local Tax (SALT) practice, focusing on New York State, New York City, Connecticut, and multistate tax issues
  • Represented numerous clients through state tax audits, with an emphasis on residency issues, employment taxes, and corporate and pass-through entity tax matters
  • Presented at numerous seminars and webinars on diverse state tax topics, including residency and nonresident allocation, telecommuting tax traps, multistate apportionment, as well as the state tax impact of the TCJA
  • Contributing author to the CCH Residency and Allocation Audit Handbook and Bloomberg BNA New York Corporate Income Tax Navigator, has published numerous articles in State Tax Notes, TaxStringer, and Tax Analysts, and is a frequent contributor to Noonan’s Notes blog
Daniel Thompson, CPA, CMI

Daniel Thompson, CPA, CMI

Thompson Tax & Associates, LLC

  • President of Thompson Tax & Associates, LLC
  • Founded the company in 2002
  • 35 years of sales/use tax experience in both government and public accounting
  • Adjunct professor lectures on taxation at Golden Gate University’s State and Local Tax Program
  • Member of the American Institute of CPAs, the California Society of CPAs, and the Institute for Professionals in Taxation (IPT)
  • Served as chairman of the California Society of CPAs Sales and Use Tax Symposium
  • Founding member of the Independent SALT Alliance (ISA)
  • B.S. degree in accounting, California State University, Long Beach
  • Can be contacted at [email protected]
Purchase Options

More Program Information

Why Lorman?

Over 32 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.

All of your training, right here at Lorman.

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

  • Live Webinars
  • OnDemand Webinars
  • MP3 Downloads
  • Course Manuals
  • Audio Recordings*
  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

Sign Up Today
With This Course

Access to all training products for one year
$699/year

Unlimited Lorman Training

With the All-Access Pass there is no guessing what you will need for your yearly training budget. $699 will cover all of your training needs for an entire year!

Easy Registrations

Once you purchase your All-Access Pass you will never be any further than one-click away from attending any Lorman training course.

Invest in Yourself

You haven't gotten to where you are professionally by luck alone; it's taken a lot of hard work and training. Invest in yourself with the All-Access Pass.

Product ID: 406259
Published 2019
Purchase Options

Available in Multiple Formats

Purchase this course and learn on your schedule!