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Multistate Tax Compliance: Where and when businesses are subject to state taxes

  • Accountant
  • AFSP
  • CRTP
  • CPA (US)
  • EA
  • ORTP
  • Maryland Tax Preparer
  • Course Description
  • Course Qualification
  • Presenter
  • FAQ

Course Description

Course Description

As nexus barriers continue to get knocked down, businesses are being subjected to taxes in more and more states. The exposure faced by those who are unable to comply can be severe. Following the seminal U.S. Supreme Court decision in South Dakota v. Wayfair, states are now able to force remote vendors and marketplace facilitators to collect sales tax. Tax professionals must recognize how states expand, demand, and open new and broader tax pipelines to avoid any unintended tax implications for noncompliance.

Furthermore, these businesses are likely also subject to business activity taxes in these states. Pass-through entities and their owners in particular face difficult state tax complexities. This online continuing education course will examine where businesses are subject to state taxes and how to minimize compliance burdens. Federal P.L. 86-272 provides protection for certain companies selling tangible personal property but is not available for service providers. Finally, attendees will learn which states conform with federal tax provisions and where decoupling exists.

This online CPE/CE Tax webinar will cover the following:  

  • Planning opportunities to help & advise clients
  • Determining when sales tax must be collected by remote vendors, marketplace facilitators, and Software-as-a-Service providers
  • Nexus considerations for state business activity taxes
  • Federal protection from net-income-based taxes under P.L. 86-272
  • Taxation of pass-through entities and their owners
  • How voluntary disclosure agreements and amnesty programs can absolve past tax delinquencies and facilitate future compliance

Learning Objectives

  • To outline the impact of new laws and cases.
  • To identify various Nexus considerations for state business activity taxes.
  • To identify Federal protection from net-income-based taxes under P.L. 86-272.
  • To identify various Conformity with Federal Income Tax provisions.
  • To recall the Taxation of pass-through entities and their owners.

Recommended For

  • This webinar is recommended for CEOs, Business Owners, and Tax Professionals.
  • This Online course is for CPA & Enrolled agents who are Involved in Tax Compliance and Planning for their clients.

Who Should Attend?

  • Accountant
  • Accounting Firm
  • California Registered Tax Professional
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Maryland Tax Preparers
  • Oregon Tax Preparers
  • Tax Accountant (Industry)