Course Information

ATTENTION: In order to provide you with enhanced functionality, CCH Learning Center will be offline on April 9 from 8:00 p.m. PST - 2:00 a.m. PST. We apologize for any inconvenience this may cause.

[click to return to the previous page]

Sales and Use Tax: Nexus Issues
Author: John C. Healy, MST, CPA

Description:
This course presents and discusses the most notable cases in the area of nexus, including the issues of physical presence and agency nexus.

Upon completing this chapter, the professional will be able to:

  • Explain the significance of the most noteworthy court cases related to nexus.
  • Differentiate between the nexus requirements of the Commerce Clause and the Due Process Clause of the U.S. Constitution
  • Identify how physical presence affects nexus for sales and use tax purposes
  • Discuss the issues involved related to agency nexus

Course Details:
Price:  $48.00
Field of Study:  Taxes
Prerequisites:  Basic knowledge of sales and use tax
Level:  Basic
Advanced Preparation:  None
[click to buy this course]
Library:
Learning Center Core

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
[click to download acrobat reader]

This course has not been preapproved for continuing education credit.

Since Continuing Education requirements vary from state to state and are subject to change without notice, please contact your licensing body for information on your CPE requirements and the applicability of this course to meet those specifications.

User Reviews
Currently no user reviews.
[click to buy this course]