Mary Benton presented, "Sales Tax Session - Affiliate Nexus Trends and Current/Pending Legislation" on June 29 from 1:30-2:45pm and "Income Tax Session - Economic Nexus and Interstate Commerce Clause Concerns" on June 30 from 10:45am-12:15pm, during this conference sponsored by the Institute for Professionals in Taxation (IPT) . The following topics were presented during the Sales Tax Session.
- Demonstrate a firm grasp of the constitutional nexus standard physical presence
- Recognize the basic principals of attributional nexus and the inherent complexities
- Examine the nuances within affiliate nexus inquiries
- Appraise proposed, pending and recently enacted state legislation related to nexus and the potential impact of streamlined sales tax and federal legislative efforts
- Explore "trouble areas" and practical planning opportunities
The following topics were covered during the Income Tax Session.
- Appreciate the historical nexus cases and their impact on interstate commerce
- Explain the various ways interstate commerce has developed through the years and the effects on nexus
June 27-30, 2010
Marriott Desert Ridge / Phoenix, AZ