October 24, 2025


Live Webcast


NYSED 4

Multistate Income Tax Issues Webcast

October 24, 2025
Live Webcast
NYSED 4

Multistate Income Tax Issues Webcast

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    Instructor

    Joseph
    Nicola

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Learning Objectives

  • Identify changes in state statutes, regulations and case law
  • Determine how the states will treat changes under the Tax Cuts and Jobs Act
  • Recognize areas that may require additional attention for state tax planning purposes
  • Recall areas that may be costly for employers or clients
  • Recognize the “who, what, when, and where” of nexus for income and sales tax

Major Topics

  • Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus
  • Emerging compliance issues in the new sales tax economy
  • Income Tax (and other forms of tax): Economic nexus (taxation without physical presence)
  • Will states shift away from income tax and increase reliance on sales tax after Wayfair?
  • Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid?
  • When to consider voluntary compliance even though the laws do not dictate a sales tax responsibility

CPE Credits Available

NYSED 4
4
Taxation (NYSED) - NYSED

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Taxation (NYSED)

Prerequisites

Experience in corporate taxation

Advanced Preparation

Experience in corporate taxation

Intended Audience

Accountants who want an update on current multistate tax issues to minimize clients’ potential state and local tax liability

Provider

Surgent McCoy CPE LLC

This event has ended.