In today's increasingly borderless digital economy, state tax authorities are aggressively enforcing economic nexus standards that subject businesses to sales, income, and franchise tax obligations-even in states where they have no physical presence. Whether you're advising a remote seller, managing payroll across jurisdictions, licensing digital goods, or running a service-based enterprise, understanding when and where nexus is triggered is critical to ensuring compliance and avoiding costly audits.

This practical, case-informed webinar will walk attendees through the full spectrum of economic nexus rules, from the landmark South Dakota v. Wayfair decision to the evolving standards for service providers, licensors, and e-commerce businesses. Through a structured agenda that aligns with key continuing education questions, participants will learn how to identify nexus risks, apply sourcing rules, understand the protections and limitations of P.L. 86-272, and utilize compliance strategies like voluntary disclosure agreements.


Designed for CPAs, attorneys, controllers, CFOs, and tax professionals, this 100-minute session will equip you with the tools to map nexus exposure, respond to multistate obligations, and confidently guide clients or your business in a complex and shifting tax landscape.What You'll Learn:Introduction and Foundational Concepts

• Welcome and Webinar Structure
  
• What Is Nexus? Why It Matters
  
• The Significance of South Dakota V. Wayfair
  
• How Nexus Standards Have Evolved

Economic Nexus for Sales Tax: Thresholds and Triggers

• 200 Transactions and $100,000 Revenue Thresholds
  
• Marketplace Facilitator Laws and Remote Seller Obligations
  
• Varying State Economic Nexus Rules
  
• Common Registration Oversights

Income Tax Nexus and P.L. 86-272 Protections

• Overview of Income/Franchise Tax Nexus
  
• Protected vs. Unprotected Activities Under Public Law 86-272
  
• Activities That Go Beyond Solicitation
  
• Why Service Providers Are Rarely Shielded

Service Sourcing: Market-Based vs. Cost of Performance

• Explaining Service Income Sourcing Rules
  
• Market-Based Sourcing States vs. Cost of Performance States
  
• Real-World Example: Illinois vs. New York
  
• How Sourcing Affects Apportionment and Tax Liability

People and Property: Agents, Contractors, and Remote Workers

• Physical Presence: Employees, Agents, Reps
  
• Nexus Through Contractors and Telecommuters
  
• Home Offices, Reimbursed Rent, and Equipment
  
• In-State Solicitation, Customer Support, and Training

Voluntary Disclosure Agreements (Vdas) and Risk Reduction

• What Are Vdas and Who Should Consider Them
  
• Benefits: Limit Lookback Periods, Penalty Abatement
  
• Strategic Use When Entering New Jurisdictions

Digital Goods and E-Commerce Nexus

• Overview of Taxable Digital Goods
  
• Differences Between Computer Software and Digital Content
  
• Cloud-Based Services, Saas, and Streaming Platforms

Apportionment and the Throwback Rule

• Introduction to Sales Factor Apportionment
  
• What Is the Throwback Rule and When It Applies
  
• States That Aggressively Apply Throwback
  
• Planning Strategies

Inventory, Fulfillment Centers, and Consignment

• Aligns With Q9
  
• Inventory Presence Creates Nexus
  
• Drop Shipping and Third-Party Logistics
  
• Amazon FBA, Warehouses, Consignment
  
• Ownership vs. Possession

Protected vs. Unprotected Activities: Understanding Limits

• Aligns With Q10
  
• Review of Activities Not Protected Under P.L. 86-272
  
• Installations, Credit Reviews, Repairs, Training, etc.
  
• Key Compliance Risk Areas Often Overlooked