The Nexus Wars: Fighting in an Ever Changing Landscape!

Posted by accountingweb on Aug 12 2010 1151 printer friendly

I will be speaking in November at the Minnesota CPA Society's Annual Tax Conference in Minneapolis, MN about state tax nexus. I have entitled the session, "The Nexus Wars: Fighting in an Ever Changing Landscape."

The presentation will be an interactive session seeking to provide attendees with an update on states nexus rules (statutes, case law, rulings, etc.) that are constantly changing and far-reaching. We will discuss why nexus is important, what creates nexus for different types of state taxes, and how a company can mitigate their state tax nexus exposure. The topics will be discussed in the context of real world examples, providing attendees with practical knowledge that can be applied to their company or clients.

Some of the topics we will cover are:

Income tax nexus vs. Sales tax nexus
Gross receipts tax nexus vs. Income tax nexus
Business Activity Taxes nexus
De minimis nexus vs. Substantial nexus
Economic nexus / Factor Presence nexus
Agency nexus (independent contractors and third parties)
Affiliate nexus
"Amazon” nexus (e-commerce)
P.L. 86-272 nexus protection and its limits
Transactional nexus and Dissociation
Exemptions to nexus
Nexus for Foreign (non-us) companies
The benefits of a nexus review
To File or Not to File?
How to mitigate nexus exposure once it is identified
How NOT to answer a nexus questionnaire

I Want to Hear From YOU!!!

In preparation for my presentation, I would love to hear from you. What is your "nexus war"? What is your main nexus concern or issue? What practical examples have you been through? Arguments, protests, nexus questionnaires "gone bad," etc.? Amnesty programs and voluntary disclosure agreement success stories?

Please comment on this blog or e-mail me at brian.strahle@bakertilly.com with your "nexus war" or "battle scar."

View the discussion thread.

This blog

State and Local Tax 360˚

My name is Brian Strahle and I hope you find this blog informative and useful. I am a multistate tax consultant who serves clients all across the U.S. regardless of location. For more info, visit my website: www.leveragestateandlocaltax.com

If you are a CFO, Controller or an accounting firm or law firm professional in need of multistate tax assistance, please read WHY CONTACT ME?.

Connect with me on LinkedIn. Follow me on Twitter. Join the Leverage | SALT LinkedIn Group, connect and contribute with your colleagues!

Because state and local taxes are deceptively simple and endlessly complicated.

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