Speaker: Timothy P. Noonan, Partner, New York State Residency Practice Leader, Hodgson Russ LLP

What do you mean I have to file in that state? It’s a common question today for businesses as states are becoming increasingly aggressive regarding tax filing responsibilities, especially in the wake of the 2018 Wayfair decision. The problem is that just trying to determine when your company or client is “doing business” in another state is a moving target. This session class introduces you to the basic concepts underlying state tax nexus, and brings you up to date on the latest developments in the field including all the new Wayfair economic nexus standards, and their application to a range of businesses.

Topics Covered

• Basic concepts underlying state tax nexus

• Clarify the confusing differences between nexus for sales tax and nexus for income tax

• Latest developments in the field

• Wayfair economic nexus standards