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State Tax Nexus and New Developments: Wayfair Edition


Total Credits: 4 including 4 Taxes - Technical

Average Rating:
   153
Categories:
ACPEN Industry Institute |  IRS Approved |  Tax
Faculty:
Mark Hugh, CPA
Course Levels:
Intermediate
Duration:
4 Hours
License:

Dates


Description

There are 100,000 state and local jurisdictions in the U.S. all with taxing power.  Award winning discussion leader Mark Hugh review basic principles of income, gross receipt, and sales tax nexus; discuss emerging trends including economic nexus for income and sales tax purposes; the blockbuster U.S. Supreme Court case Wayfair which overturned 50 years of precedents; highlight methods to minimize nexus and tax and penalties for prior periods; examine special areas including internet sales, software, electronic services, and use tax notification requirements; identify useful tools for researching nexus; and review in detail the rules for nexus and sourcing in eight bellwether states, which cover more than 50% of markets and economic activity within the U.S.

 

**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.

Basic Course Information

Learning Objectives
  • Basic principles of income, gross receipt, and sales tax nexus
  • Emerging trends including economic nexus for income and sales tax purposes
  • The U.S. Supreme Court case Wayfair
  • Special areas including internet sales, software, electronic services, and use tax notification requirements
  • Tools for researching nexus
  • Rules for nexus and sourcing in major states

Major Subjects
  • Taxes

Course Materials

Faculty

Mark Hugh, CPA's Profile

Mark Hugh, CPA Related Seminars and Products


He is a well-known and award-winning speaker regarding state and local tax issues, and his audiences since 1992 have included thousands, including accountants, industry groups, and attorneys. His work includes planning and tax reporting reviews for a variety of organizations in all states. He has represented thousands of taxpayers, from field auditors to administrative appeals. He is the instructor of the Washington Tax Series webcasts: Washington Tax for Service Businesses, Washington Sales Tax, and Washington Tax Audits. In addition, he is the instructor of the course on nexus throughout the US, State Tax Nexus FAQ: Frequently Awkward Questions.

He is a CPA, a graduate with honors from the University of Washington, and holds a master’s degree in federal income taxation from Golden Gate University. He is the winner of the Washington Society of Certified Public Accountants award for Outstanding Discussion Leader, the award for Public Service, and the Chair’s Award for outstanding service as a board member.​

Mark is also author and instructor of Washington Ethics and New Developments, a Washington State Board of Accountancy approved course for regulatory ethics, Oregon Ethics and New Developments, an Oregon Board of Accountancy approved course for regulatory ethics, Ethics for CPAs, the Pragmatic, Possible, and Practical, a course on national ethics, and CPA to Consultant, a course on creating and providing consulting services. 

He was a four-term board member of the Washington Society of Certified Public Accountants, and was the 2011 to 2012 Board President. He was also a three-year member of the AICPA Council, the governing body of the American Institute of Certified Public Accountants.

Mark is currently a CPA member of the Washington State Board of Accountancy, the government body that initially qualifies and monitors the quality of CPA’s and CPA firms in Washington.

 


Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For Professionals in firms who service those in business or industry, or those in business and industry
Original Recording Date 01/31/2019
Yellow Book No
Course Developer Mark Hugh PLLC
Date Added to Catalog 01/28/2019

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org


Instructional Delivery Method Group Internet Based
Course Registration Requirements Online Registration
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.

Reviews

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1

Overall:      4.6

Total Reviews: 153

Comments

Gregory C

"Would like more real-life examples to help soak in the theoretical discussion and make it more interesting."

Eugene D - x, Washington

"Well done!"

Sarah K

"Very helpful information"

Wyatt P

"The course content was excellent. "

Katie Ann B

"n/a"

Barbara F

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Stephanie A - x

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Clinton K - x, Washington

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April H - x, Washington

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Clinton C

"Great seminar, timely, relevant info!"