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Nonmembers CPAs pay an additional $21.25 per credit hour for CE classes; nonmember CPAs will be held responsible for paying this additional amount.
THIS COURSE WAS FORMERLY TITLED Critical Issues & Developments in State Tax
The U.S. Supreme Court reversed Quill’s “bright-line” physical presence requirement, substituting instead a case by case analysis that focuses less on the remote sellers’ circumstances and more on how the states’ laws and compliance processes may unduly burden remote sellers in general.
Attend this session to learn
- an analytical framework for evaluating your clients’ potential compliance obligations in the states where they sell
- scalability of existing IT systems
- required processes for reporting and certificate maintenance
- voluntary disclosure
- financial reporting concerns
Learning Objective(s): Attendees will understand
- the impact of the June 2018 Supreme Court ruling on South Dakota v. Wayfair
- new developments in Texas franchise tax & sales tax laws
- recent court cases
Prerequisites: The method of presentation is group-live instruction and the program level is overview/update. There are no prerequisites for this course nor is there any advanced preparation required.