90 Minutes

Title: The First Pillar: Nexus

Program Level: Basic

Field Of Study: Specialized Knowledge

Prerequisites: None

Instructional Method: Group Internet-Based

Who should attend? Everyone

Advanced Preparation: None

This webinar is the first in our new series of eight webinars. The series is called the Seven Pillars of a Successful Sales Tax Strategy and is a deeper dive into each of the seven pillars addressed in the two-part introductory webinar of the same name.

This first webinar will be all about nexus; since sales tax responsibilities start with nexus that is where we will start. If you or your clients have nexus, you may need to take additional steps. If you do not have nexus, there is nothing else to do. This is why determining what your nexus or your client’s nexus footprint is so crucial.

In this webinar, state tax expert Michael Fleming will review the definition of nexus and explain the two primary types of nexus: physical and economic. He will discuss some U.S. Supreme Court cases that are important to the understanding of how and why the states can assert what can or can not create nexus. This is not a long in-depth analysis of these cases but a condensed easy to understand takeaway of the points that impact you.

Mike will also go over current events, recent trends, and some of the recent developments within the states. He will explain some common nexus-creating activities and some state-specific nexus-creating activities, utilizing examples from real life to drive the importance of these cases home. Notice and reporting requirements and click-through nexus will also be discussed as they are still alive and well in some states. Mike will explain how states find unregistered companies and will also debunk some common myths.

Key Topics:

Economic Nexus

Physical Presence Nexus

Important U.S. Supreme Court Cases

Third-Party Nexus

Specific Nexus Creating Activities

Understanding nexus can sometimes seem tricky and unclear. In this session, Michael Fleming will help clear the air with a sound common sense approach to understanding nexus. Once you know whether you or your clients have nexus or not, you will know whether you need the other six pillars of a successful sales tax strategy. They are taxability, rates, use tax, exemptions, registrations/amenities and VDAs, and returns. The last webinar in the series is sales tax audit defense.

This session is especially of interest to companies and/or their advisors who guide them through the maze of tax changes for multistate sellers.

https://us02web.zoom.us/webinar/register/4417077750672/WN_VDO6tPYIQWyLvAMlW1F2NQ