Sales & Use Tax: Affiliate Nexus Rules and the Marketplace Fairness Act

Duration: 60 minutes

States continue to find ways to get companies to collect sales tax – even ones that appear to have no physical presence in that state. Congress is evaluating proposals to give states more authority for such collections.

This program explains why states are expanding their sales tax collection reach, the legal restrictions they face in doing so, the proposals Congress is considering and what it all means for your company.


We invite you to join us for a 60-minute program that will help you understand the activities that may create sales tax collection obligations and how to prepare so you can avoid possible multi-year audit assessments. 

LEARNING OBJECTIVES

This webinar covers: 

  • Nexus overview – This topic is key to understanding where and why you may have sales tax collection obligations
  • Nexus issues – How you may unknowingly create a legal presence in multiple tax jurisdictions
  • Aggressive states – What some states are doing to get more businesses to collect Sales and Use tax 
  • An explanation of the Streamlined Sales & Use Tax Agreement that states have enacted, and its future
  • Congressional activities – a review of the Marketplace Fairness Act and what it may mean for your company

ABOUT THE SPEAKER

Annette Nellen, Esq, CPA,CGMA, is a professor of tax and accounting at San José State University where she also directs the Masters of Science in Taxation program.  Annette is a frequent speaker and author on tax matters of high tech companies, tax policy and tax reform.  She is a member of the Tax Executive Committee of the AICPA, and a past chair of the AICPA Individual Taxation Technical Resource Panel, and a past member of the California Bar Taxation Section Executive committee. In 2000, Annette served on the academic panel that advised the Joint Committee on Taxation staff for the tax law simplification study submitted to Congress in 2001. Annette has testified before the House Ways and Means Committee, Senate Finance Committee, Senate Small Business Committee and various state tax bodies on state tax reform. Annette is a graduate of CSU Northridge, Pepperdine, and Loyola Law School. Prior to joining SJSU in 1990, Annette was with Ernst & Young and the IRS.

Certification

This program has been approved for 1.5 recertification credit hour(s) through the HR Certification Institute (HRCI) & Society for Human Resource Management (SHRM).

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Event Value Pack

Participation in the live webinar + Full MP4 Recording + Audio-only MP3 recording. For recordings, choose digital download or CD-ROM by mail.

What You Get With Each Option close

Live Recording

Live Only

Participation in the live upcoming webinar

Recording

Recording Only

Full MP4 recording of webinar, including Q&A. Choose digital download or CD-ROM by mail.

Live and Recording

Live + Recording

Participation in the live webinar + Full MP4 Recording. For recording, choose digital download or CD-ROM by mail.

Event Package

Event Value Pack

Participation in the live webinar + Full MP4 Recording + Audio-only MP3 recording. For recordings, choose digital download or CD-ROM by mail.

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