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Live Webinar

100-minute live streaming program
  • September 19
  • 1:00 - 2:40 pm EST

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

September 19

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.

Learning Objectives

  • You will be able to define nexus and the implications of the Wayfair decision.
  • You will be able to discuss SALT with your colleagues and boss and highlight potential compliance issues.
  • You will be able to identify multiple SALT types that may affect your business activities.
  • You will be able to recognize the importance of knowing where your employees are located, including remote workforce employees.

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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
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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

Live Webinar Registration

  • AR CLE 1.5
     
  • This course has been approved for 1.5 hours of CLE by the Arkansas CLE Board.
     
  • Arizona CLE 1.5
     
  • The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. This activity may qualify for up to 1.5 hours toward your annual CLE requirement for the State Bar of Arizona.
     
  • CA MCLE 1.5
     
  • Lorman Business Center, Inc. is a State Bar of California approved MCLE sponsor and this course qualifies for 1.5 CLE hours of participatory credit.
     
  • CT CLE 1.5
     
  • Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 1.5 CLE credit(s).
     
  • GA CLE 1.5
     
  • This program has been approved by the Georgia Commission on Continuing Lawyer Competency for 1.5 CLE hours.
     
  • HI CLE 1.5
     
  • This program was approved by the Hawaii State Board of Continuing Legal Education for 1.5 CLE credit hours.
     
  • IL CLE 1.5
     
  • This course was approved for a total of 1.5 hours of MCLE Credit by the Illinois MCLE Board.
     
  • ME CLE 1.5
     
  • This course has been approved by the State of Maine Board of Overseers of the Bar. Lawyers who complete this course shall receive 1.5 hours of CLE credit under M. Bar R. 12.
     
  • MS CLE 1.7
     
  • This program has been approved by the Mississippi Commission on Continuing Legal Education for a maximum of 1.7 credit hours.
     
  • MT CLE 1.75
     
  • This program has been approved by the Montana Commission of Continuing Legal Education for a total of 1.75 CLE credits.
     
  • NH MCLE 1.7
     
  • NH MCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. Lorman Education Services believes this course meets the requirement of NH Supreme Court Rule 53 and may qualify for CLE credit(s). Program Length: 100 Minutes.
     
  • NJ CLE 2.0
     
  • This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 2.0 hours of total CLE credit.
     
  • NV CLE 1.5
     
  • This program has been approved by the Nevada Board of Continuing Legal Education for 1.5 CLE hours.
     
  • PA CLE 1.5
     
  • This Distance Learning program has been approved by the Pennsylvania Continuing Legal Education Board for 1.5 hours of substantive law, practice and procedure CLE credit.
     
  • RI CLE 2.0
     
  • This program has been approved by the Rhode Island Mandatory Continuing Legal Education Commission for 2.0 hours of CLE credit.
     
  • TN CLE 1.67
     
  • This program has been approved as a distance learning format by the Tennessee Commission on Continuing Legal Education for a maximum of 1.67 hours of credit.
     
  • VT CLE 1.5
     
  • This program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.5 hours of CLE credit.
     
  • WA CLE 1.75
     
  • This program has been approved by the Washington State Board of Continuing Legal Education for 1.75 hours of Law & Legal Procedure credit.
     
  • WI CLE 2.0
     
  • This program has been approved by the Board of Bar Examiners for 2.0 hours for use toward the Wisconsin Mandatory CLE requirement.
     
  • WV MCLE 2.0
     
  • This program has been approved by the West Virginia State Bar MCLE Commission for 2.0 MCLE hours.
     
  • CPE 2.0 including Taxes 2
     
  • Lorman Education Services is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: https://www.nasbaregistry.org/cpas/complaints. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 2.0 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Taxes for 2.0 hours. Prerequisite: basic knowledge of taxation. Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: Group Internet Based. Please refer to the information in this brochure for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board. Please note: In order to receive CPE credit for this course you MUST use the streaming audio option, as well as enable and complete the required progress checks.
     
  • Lorman Business Center, Inc. is a registered provider for CPA CPE through the State Education Department of New York, Sponsor number: 000640. The following course will carry the subject area of Taxation for 2.0 hours.
     

Who should attend?

This live webinar is designed for accountants, CPAs, CFOs, controllers, tax managers, presidents, attorneys, vice presidents, owners, real estate professionals, bookkeepers and enrolled agents.

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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]
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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.

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Product ID: 406259
Published 2019
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