Training
Provided by Lorman Education Services
BenefitsA state's ability to impose taxes on a multi-state business is limited by 'nexus' standards rooted in the U.S. Constitution. In 1992, the U.S. Supreme
Court reaffirmed its longstanding rule and held in
Quill Corp. v. North
Dakota that nexus requires some form of physical presence in the taxing state. In today's economy, however, states are continuing to push nexus limits farther than ever before and have begun to reach beyond traditional notions of nexus by relying on economic connections to create nexus. Is merely having customers in a state or generating income from a state enough to create tax obligations?
This teleconference will explore the concept of 'economic nexus' and update recent judicial and legislative developments. Understand emerging trends in this area and why merely having customers in
Ohio and
Michigan could subject you to new business tax liabilities. Learn how to handle nexus inquiries and which states to look out for in terms of nexus planning.
This teleconference is a must for any business that sells to or generates receipts from customers in states where they otherwise have no other connections.
Accountants,
CPAs, controllers, attorneys,
CFOs, tax managers, finance directors, accounts payable professionals, bookkeepers and enrolled agents
| This is primarily teleseminar training |  | This class may be available at a classroom in Milwaukee, WI,
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 | Contact Lorman Education Services for more information |
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| Duration: | 1 days | | Training Presented in: | English |
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