Sales Tax and Determining Nexus | CPE/CE Webinar

Course Description
Course Qualification
Presenter
FAQ

Course Description

Nexus is the minimum connection or physical presence in a taxing jurisdiction that gives rise to tax payment or tax collection duty. Businesses are not required to collect sales or use taxes on behalf of a state unless they have nexus in that state. Doing business in a state can create a connection (nexus) to that state. A business can unknowingly create nexus by having physical property (such as inventory or samples) in a state, an employee (such as a traveling salesperson) in the state, or having agents in the state operating on the company’s behalf (such as repairmen of sales agents.) Any of these activities can create nexus while the business’s main operations take place in another state.

This Online CPE/CE Sales Tax webinar covers the following Key Topics:

What is nexus?
What is the physical presence test?
What is economic nexus?
How does the 2018 Supreme Court decision for Wayfair affect economic nexus?
What is affiliate nexus?
What is a marketplace facilitator?
How does point of delivery affect nexus?
How do drop shipments affect nexus?
What are the next steps after you have determined if you have nexus?
What is the taxability of my product?

If you are looking for a certified course on sales and use tax then click here: Sales and Use Tax Fundamentals.

Learning Objectives

To discuss the Sales Tax Return filing jurisdictions
To discuss nexus and the related filing requirements
To analyze how specific business activities can create a connection to the state

Recommended For

This IRS-Approved CE course is recommended for CPAs, EAs, AFSPs, and Other Tax Professionals engaged in advising clients over sales tax-related matters. They will also be able to determine how their business can connect to a state.

Who Should Attend?

Accountant
Accounting Firm
Accounting Managers
Business Owner
California Registered Tax Professional
CEO
Certified Fraud Examiner
CFO/Controller
Chief Accounting Officer
CPA (Industry)
CPA - Mid Size Firm
CPA - Small Firm
CPA in Business
Director of Accounting
Finance Director
Maryland Tax Preparers
Oregon Tax Preparers
Tax Attorney
Tax Director (Industry)
Tax Firm
Tax Managers
Tax Practitioners
Tax Preparer
Tax Professionals
Tax Pros
Young CPA

Course Qualification

Webinar Qualifies For

1 CE Credit of Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-00435-21-O)
1 CPE Credit of Taxes for Certified Public Accountants (CPA-US)
1 CE Credit of Federal tax-related matters for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-0436)
1 CE Credit of Federal tax-related matters for Annual Filing Season Program (AFSP)
1 CE Credit of Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-00435-21-O)
1 CE Credit of Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-00435-21-O)
1 CE Credit for Certified Fiduciary & Investment Risk Specialist (CFIRS)
1 CE Credit for Certified Wealth Strategist (CWS)
1 General Credit for Accountant/Bookeeper

Additional details

Course Level :

Basic
Credits :

1
Instructional Method :

Group Internet Based
Pre-requisites :

None
Advance Preparation :

None

IRS APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: GEHNZ) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

NASBA APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: 143597) 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 website: www.NASBARegistry.org.

CTEC APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor ID# : 6273) has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

Presenter

About Presenter

Mark Stone

Accounting Manager, Sales Tax Defense LLC

Mark L. Stone is the Managing Partner of Sales Tax Defense LLC. He founded the firm in 2008. The firm specializes in Sales, Use and Transaction Taxes. Services include sales and use tax consulting, audit defense, settlement negotiation, and preparing and filing sales tax returns in multiple states. He represents companies and individuals before state taxing authorities and through the appeals process. Mark has testified as an expert witness in sales and use tax court cases as well as assisted attorneys and other accountants in their representation of clients in criminal investigations.

Mark began his career as a sales tax auditor for the New York State Department of Taxation and Finance. After gaining experience working for the State, he moved on to work at several prominent accounting firms such as Raich Ende Malter LLP and The Marcum Group LLP. In 2008, he decided to open his own firm solely focusing on sales and use tax. During this time, he was also an adjunct graduate school professor at Long Island University C.W. Post Campus.

Mark has written articles in several publications such as Long Island Business News, New York State Society of CPAs Nassau Chapter Newsletter, Daily News, and Long Island Pulse Magazine.

He is a frequent speaker for different organizations and has spoken for the New York State Society of CPAs, the Nassau County Bar Association, the Suffolk County Bar Association, as well as for various accounting firms and businesses.

About Company

Sales Tax Defense LLC

www.salestaxdefense.com/

Sales Tax Defense LLC is a boutique tax-consulting firm that only provides sales, use, and transaction tax advice. We are a dedicated team committed to helping accountants, attorneys, fellow professionals, businesses, and their clients understand and comply with the sales and use tax laws. When there is a sales tax problem, we work to quickly and cost effectively resolve the sales and use tax issue, and then provide guidance to help avoid similar problems in the future. When we are engaged or referred by a fellow professional, we respect the relationship that they have with their client. We work only to resolve the sales tax issue and return the client to that professional with an enhanced sense of confidence in them.

Faq

FAQs content

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