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Self-Study CPE
HOW TO START THE SALES AND USE TAX CONVERSATION WITH A CLIENT
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Avalara nutsboltsnex ss

NUTS & BOLTS OF SALES TAX SERIES: NEXUS DETERMINATIONS

CPE Processing FeeFREE  Webinar TranscriptionN/A     Presentation Length Hour(s)1.0 hour  CPE1.0  Subject AreaTaxes (Sales Tax)  Course LevelBasic  Instructional MethodQAS Self-Study   PrerequisitesNone  Advance PreparationNone  Recorded DateJan 11, 2019  Date OfferedJan 11, 2019  Who should attend?CFO / Controller
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Course Description

Nuts & Bolts of Sales Tax – Tightening it Up!

Join us for a four-part series providing a deep dive into the nuts and bolts of sales tax – what you should be considering to better serve your client.

Part 1: The first step in analyzing a sales and use tax issue is to understand whether a taxpayer has established nexus (creating an obligation to collect tax) in a particular jurisdiction. Faced with budget shortfalls, states have become increasingly aggressive in expanding their jurisdictional reach making this area more difficult and risky to navigate. This session will explore the common activities that will create nexus and will also provide an overview of recent attempts by states to further expand their reach, including legislation associated with affiliate activity, click-thru nexus, economic nexus and remote seller reporting requirements. This session will also discuss issues facing Fulfillment by Amazon (“FBA”) and other marketplace sellers (Ebay, Etsy, etc.)

Learning Objectives

  • Identify how long-standing nexus legislation is shifting as states expand their sales tax reach, pass new regulations, and respond to online business activities.

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Handout Materials
Presentation Slides
Review Questions
Review Questions
QUESTION 1: 13:00 minutes
QUESTION 2: 23:00 minutes
QUESTION 3: 45:00 minutes
Frequently Asked Questions
  • CPAacademy self-study courses are online.
  • The self-study format allows you to a) access the material online 24/7 and b) study at your own pace.
  • Per NASBA guidelines, you have one year from date of purchase to complete each program.
  • Complete your final exam at any time and get graded instantly. You can retake the exam at no additional charge (unlimited attempts).
  • Print your own certificate of completion on the spot upon passing the exam.
  • Grading policies: a) courses have a minimum passing score 70% b) test takers will not be provided feedback on failed exams.
  • Upon achieving a passing score, test takers will be notified of the correct answers to the questions missed.

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Ists

Carolynn is the founder and managing member of two firms: (1) Kranz & Associates, PLLC, a boutique law firm specializing in state and local tax consulting; and (2) Industry Sales Tax Solutions, LLC (“ISTS”), which offers a subscription database containing the sales and use taxability of software related transactions, digital content and cloud services. The ISTS database is also licensed by Avalara and utilized to maintain content as part of their AvaTax platform. Carolynn specializes in state and local tax matters on a multi-state basis, particularly in the area of sales and use taxes. In addition to Carolynn’s sales and use tax expertise, she has significant experience in state and local income/franchise tax, as well as federal tax matters. Carolynn has over twenty years of experience in state and local taxation coupled with over seven years of experience in federal taxation. Prior to founding ISTS, Carolynn spent most of her career working in the state and local tax practice of Big Four public accounting firms. In addition, Carolynn has held a management position in the Tax Department of an international pharmaceutical company with responsibilities involving federal and international tax matters, coupled with a primary focus in state and local taxation. Carolynn holds a law degree from Widener University School of Law and a Bachelor’s Degree in Management with a major in Accounting and a minor in Spanish from Widener University. Carolynn is a CPA; a member of the District of Columbia and Pennsylvania bars; and also a member of various professional organizations, including the ABA, AICPA, IPT, District of Columbia Bar Association, Pennsylvania Bar Association and the Pennsylvania Institute of Certified Public Accountants. Carolynn is also a member of the advisory committee to Widener University’s Department of Taxation and Accounting, has served as a visiting professor at Widener University, and is an adjunct professor in Widener University’s Master of Taxation Program. She is also a member of the Advisory Board to NYU’s Annual Institute on State & Local Taxation; and is a member and officer to the board for the Streamlined Sales Tax Business Advisory Council. Carolynn was recognized by State Tax Notes in its monthly State Tax Spotlight, which regularly profiles a person or organization influential in the state and local tax world. In addition, Carolynn is a frequent speaker on multi-state sales and use tax matters for clients, businesses, and a number of professional organizations, including the ABA, COST, IPT, New York University, PICPA, and TEI. Carolynn has also authored a book published by LexisNexis - State Tax Guide to Digital Content and Cloud Services, 1st, 2nd, 3rd, 4th & 5th Editions; a chapter of IPT’s book on Sales and Use Taxation; numerous articles for LexisNexis’ Practitioner Insights; and has been published in State Tax Notes, BNA, and the Pennsylvania CPA Journal. Carolynn is also the discussion leader on the Cloud, Software and Digital Tax Blog on www.salestaxsupport.com.

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About Our Sponsor

Avalaralogo
Avalara helps businesses of all sizes achieve compliance with transactional taxes, including sales and use, VAT, excise, communications, and other tax types. The company delivers comprehensive, automated, cloud-based solutions that are designed to be fast, accurate, and easy to use. We automate and simplify governmental compliance processes, including tax determination, exemption certificate management, and tax return preparation, filing, and remittance. Avalara’s Compliance Cloud™ platform helps customers manage complicated and burdensome tax compliance obligations imposed by state, local, and other taxing authorities throughout the world. Avalara offers more than 500 hundred pre-built connectors into leading accounting, ERP, ecommerce and other business applications making the integration of tax and compliance solutions easy for customers. Each year, the company processes billions of indirect tax transactions for customers and users, files more than a million tax returns and other compliance documents.