BarbriSFCourseDetails

Course Details

Course Information
  • smart_display Format

    On-Demand

  • signal_cellular_alt Difficulty Level

    Intermediate

  • work Practice Area

    Corporate Tax

Date & Time
  • event Date

    Thursday, January 30, 2020

  • schedule Time

    1:00 p.m. ET./10:00 a.m. PT

  • timer Program Length

    110 minutes

Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

$247.00

This course will bring tax professionals up to date on the compliance requirements of key states for click-through ads, online affiliates of companies, and in-state representatives. The panel will discuss key sales tax compliance challenges and recent legislative, regulatory, and judicial changes impacting affiliate and click-through sales tax standards for multistate companies.

Faculty

Ortiz James
Shareholder
REDW, LLC

Mr. Ortiz concentrates on the State & Local Tax field, specializing in sales and use tax, and multistate income tax. He also regularly prepares and provides audit defense for state and federal tax credit filings. Prior to joining REDW, he worked at the New Mexico Taxation & Revenue Department in a variety of roles, including serving as an auditor in the Audit & Compliance Division, as well as developing internal procedures for auditing specialty refund claims.

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Geiger Joseph
Shareholder
Vertex, Inc

Mr. Geiger works with the company's Tax Process Consulting Group and has more than 25 years of experience with income, sales and use and other taxes, with particular expertise in tax appeals, audit controversies and reverse audits. He also has experience with taxation of P-card purchases. In addition he has worked in tax compliance for corporations and for public accounting firms.

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Description

Tax professionals must continue to navigate the murky waters of conflicting state nexus laws after the U.S. Supreme Court's ruling in Wayfair. Many states have amended or enacted sales tax laws that significantly impact both small and large companies.

Nexus is the threshold of business activity that creates an obligation to report or pay tax in a state. State tax professionals must keep up with fast-expanding sales tax standards for click-through ads, online affiliates of companies, and in-state representatives. Furthermore, entities may have economic nexus without facilities, employees, or tangible property in a state, and noncompliance can be costly. Advances in technology make it simple for businesses to reach out-of-state customers, making SALT expertise a necessity for tax practitioners.

Traditional U.S. companies, as well as new economy web affiliates and click-through partners, have a great deal on the line as the nexus environment continues to evolve post-Wayfair. Corporate tax professionals must assess the impact of the latest critical developments in multiple market states.

Listen as our panel of experienced state tax advisers lays the groundwork to keep pace with critical events in affiliate nexus, prepares you to make adjustments to your company's sales tax compliance and planning, and offers practical methods to minimize tax liability and potential penalties.

Outline

  1. Latest court decisions and state legal and regulatory actions
  2. Review of nexus standards in key states
  3. Other aspects of state actions
  4. Practical tax, business planning approaches to consider

Benefits

The panel will review and examine these and other important developments:

  • The impact of Wayfair and key compliance challenges to overcome
  • States expanding sales tax nexus based on click-through arrangements post-Wayfair
  • States toughening their nexus standards arising from activities of companies' online affiliates
  • States acting based on "economic nexus" versus representational "substantial nexus" impacting more traditional companies

NASBA Details

Learning Objectives

Upon completing this webinar, you will be able to:

  • Recognize the changing direction of sales tax affiliate and click-through nexus standards across various states
  • Ascertain an in-depth knowledge of expanding sales tax nexus based on click-through arrangements post-Wayfair
  • Identify key states toughening their nexus standards arising from activities of companies' online affiliates and methods to ensure compliance

Strafford Publications, Inc. 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 Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.