{"id":7395,"date":"2021-03-02T21:28:59","date_gmt":"2021-03-02T21:28:59","guid":{"rendered":"https:\/\/taxops.com\/?p=7395"},"modified":"2021-03-09T20:34:50","modified_gmt":"2021-03-09T20:34:50","slug":"the-creeping-concept-of-nexus-cpe","status":"publish","type":"post","link":"https:\/\/taxops.com\/the-creeping-concept-of-nexus-cpe\/","title":{"rendered":"The Creeping Concept of Nexus (CPE)"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"744\" height=\"400\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/taxops.com\/wp-content\/uploads\/2021\/03\/ABA_IPT.png\" alt=\"street car with CPE announcement\" class=\"wp-image-7406 lazyload\" data-srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2021\/03\/ABA_IPT.png 744w, https:\/\/taxops.com\/wp-content\/uploads\/2021\/03\/ABA_IPT-480x258.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 744px, 100vw\" \/><noscript><img decoding=\"async\" width=\"744\" height=\"400\" src=\"https:\/\/taxops.com\/wp-content\/uploads\/2021\/03\/ABA_IPT.png\" alt=\"street car with CPE announcement\" class=\"wp-image-7406 lazyload\" srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2021\/03\/ABA_IPT.png 744w, https:\/\/taxops.com\/wp-content\/uploads\/2021\/03\/ABA_IPT-480x258.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 744px, 100vw\" \/><\/noscript><\/figure>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><em>Trends, Traps and What Comes Next in 2021 with nexus at the ABA\/IPT Advanced State Income Tax Seminar<\/em>. <\/p><\/blockquote>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><em>March 17, 2:30 &#8211; 3:45 pm during the ABA\/IPT Advanced State Income Tax Seminar<\/em><\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Virtual 2021 ABA\/IPT Advanced Tax Seminars<\/strong> | March 15, 2021\u2014March 19, 2021<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Moderator\/Speaker:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Judith B. Vorndran, CPA, Esq. State and Local Tax Partner TaxOps SALT, LLC Golden, CO<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Speakers:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>William M. Backstrom, Jr., Esq. Attorney\/Partner Jones Walker LLP New Orleans, LA<\/p><p>Daniel L. Stanley, Esq. Partner Honigman LLP Lansing, MI<\/p><\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\">Description<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Post-Wayfair, all but two states that impose sales and use tax moved quickly to require sellers to collect sales tax on online purchases, and the last two states are closing the distance. Now, Wayfair is leaking into additional areas as states greedily reach for more. Income taxes are the next frontier, ensuring that state and local tax will continue to be in flux throughout 2021. Getting prepared starts with understanding what\u2019s new. Join this panel of experts as they discuss trends, traps and what comes next with the creeping concept of nexus.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Learning Objectives:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">After attending the session, the participant will be able to:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Describe factor presence \u2013 it was here pre-Wayfair \u2022 Debate if we are really leveling the playing field with brick and mortar<\/li><li>Identify new business activities that trigger nexus<\/li><li>Discuss how laws will vary by state<\/li><li>Recognize looming compliance threats, if registering for sales tax \u2013 and know when to worry about income taxes?<\/li><li>Explain how PL 86-272 has been affected<\/li><li>Describe how selling through online Market Place \u2013 change to Marketplaces affects income taxes<\/li><li>Explain how this changes imports and exports with international sellers and customers<\/li><li>Determine where is the sale: Delivery and distribution: Using drop shipments or third-party fulfillment<\/li><\/ul>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"https:\/\/web.cvent.com\/event\/fb8b6260-0ac9-420a-82f0-8253493b533d\/regProcessStep1\" target=\"_blank\" rel=\"noreferrer noopener\">Register<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">More Tax News<\/h3>\n\n\n<ul class=\"wp-block-latest-posts__list wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/auditor-independence-in-the-age-of-private-equity\/\">Auditor Independence in the Age of Private Equity: What CFOs Need to Know<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/r-d-credits-for-software-companies\/\">R&amp;D Credits for Software Companies: Scrum Teams, Qualifiers, and Section 174 After OBBBA<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/section-174-decoupling-what-tax-pros-need-to-know-state-by-state\/\">Section 174 Decoupling: What Tax Pros Need To Know State By State<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/sean-espy-new-partner\/\">TaxOps Welcomes Sean Espy as Partner, Tax Minimization<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/state-nexus-demystified-navigating-tax-compliance-after-wayfair-episode-1-2\/\">Your Tax Footprint Is Probably Bigger Than You Think: What Finance Leaders Need to Know About State Nexus<\/a><\/li>\n<\/ul>\n\n","protected":false},"excerpt":{"rendered":"<p>Trends, Traps and What Comes Next in 2021 with nexus at the ABA\/IPT Advanced State Income Tax Seminar. March 17, 2:30 &#8211; 3:45 pm during the ABA\/IPT Advanced State Income Tax Seminar Virtual 2021 ABA\/IPT Advanced Tax Seminars | March 15, 2021\u2014March 19, 2021 Moderator\/Speaker: Judith B. Vorndran, CPA, Esq. State and Local Tax Partner [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":7406,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","spt_transcript":"","footnotes":""},"categories":[225,229,226],"tags":[257,36,675,40,41,18,19,267],"class_list":["post-7395","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-events","category-state-and-local","category-tax-news","tag-american-bar-association","tag-income-tax","tag-institute-of-professionals-in-taxation","tag-multistate","tag-nexus","tag-sales-and-use-tax","tag-sales-tax","tag-tax-professional"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/taxops.com\/wp-content\/uploads\/2021\/03\/ABA_IPT.png","_links":{"self":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/7395","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/comments?post=7395"}],"version-history":[{"count":9,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/7395\/revisions"}],"predecessor-version":[{"id":7510,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/7395\/revisions\/7510"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media\/7406"}],"wp:attachment":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media?parent=7395"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/categories?post=7395"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/tags?post=7395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}