Seminar ID: 100675

Update on Current Economic Nexus Standards in State Taxation

Presented By:
John P. Barrie

Bryan Cave Leighton Paisner LLP

You will Learn:

  • To be able to easily identify and discuss the application of the various nexus standards and their application to your clients and your business.
  • The different rules applicable to income tax and Public Law 86-272 protection and the lack of Public Law 86-272 protection in non-income tax situations.
  • To address upfront audit exposure issues where substantial nexus in a state may exist.

In this quick 10 minute webinar based on our full on-demand webinar, we will discuss recent taxpayer victories and the re-emergence of a state’s need to satisfy the due process requirement to sustain a nexus finding. Is there a meaningful exploitation of the state’s markets to establish nexus?