Course Information

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

Description:
Case law is an important part of determining requirements for taxes levied by states. This course presents and discusses the most notable cases in the area of sales tax nexus, including the issues of physical presence and agency nexus.

Upon completing this course, 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:  Multistate Corporate Taxation: Nexus
Level:  Intermediate
Advanced Preparation:  None
CTEC course number:  1075-CE-9709
Course was last updated on:  08/17/10
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Library:
Learning Center Core

Technical Requirements:
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Credit Available For: Units
CPE 3.0 CPE
QAS 3.0 CPE
Enrolled Agent (Accepted by the IRS) 3.0 CPE
CTEC California 3.0 CE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

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

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

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