This course will provide a comprehensive review of the nexus rules governing sales tax compliance in the U.S. We’ll take a detailed look at the Wayfair decision and how it broadened sales tax compliance obligations for businesses operating in multiple states. We’ll also provide an up-to-the-minute review of the responses by state tax administrations as they seek to implement changes based on the Wayfair decision.

Finally, we’ll provide best practice suggestions to ensure that your business or your clients’ businesses remain compliant in this rapidly shifting landscape.

Specifically, we’ll address the following questions:

•  Must a business collect sales taxes in all 50 states?
  


• If so, how can businesses ease that compliance burden?


• How are wholesale transactions treated under these new rules?


• Do these new rules apply equally to sales of goods and services over the internet?


• How long does sales tax nexus last under these new rules?


• Do I need to worry about these new rules being applied retroactively to past sales?