About the Course

A common question that people ask is "Am I required to register to collect sales or use tax solely  because I ship goods to clients in a state?"  The answer is if you don't have physical presence (defined by state), it depends.  Learn the framework of the economic nexus analysis here.  The volume of your business activity dictates the answer.

Meet your Guide

I’m the type of person who likes to solve a good puzzle. I’ve always had a passion for pulling things apart and putting them back together, which means the nuances of sales and use tax are right up my alley. There’s something rewarding in being able to take a situation, break it down and make it simple so people can understand what’s going on. I’ve employed that approach as part of a lengthy career as both a Certified Public Accountant and an attorney. The reality is, most people find out about their sales & use tax responsibilities at the worst possible time, i.e. during an audit. I love empowering people so they understand exactly what they need to do, and can rest easy in the knowledge there are no nasty surprises coming their way.

Mary Thomas

Attorney, CPA

Meet your Guide

Course curriculum

  • 01

    Welcome to the course!

    • Welcome to Economic Nexus Explained

    • Analytical Framework and Research Tools Explained

  • 02

    California Analyzed

    • California Economic Nexus Analyzed

    • Test Your Understanding of Key Concepts

  • 03

    Tennessee Analyzed

    • Tennessee Economic Nexus Analyzed

    • Test Your Understanding of Key Concepts

  • 04

    New York Analyzed

    • New York Economic Nexus Analyzed

    • Test Your Understanding of Key Concepts

  • 05

    Wrap-Up and Bonus Content

    • Economic Nexus Key Concept Wrap-Up

    • Final Quiz of Key Concepts

    • More resources for you

    • Before you go...Survey

Course Goals

  • Learn how to identify jurisdictions that require analysis

  • Learn how to perform the initial economic analysis on your own across jurisdictions

  • Learn how to comply with economic nexus rules prospectively

Economic Nexus Explained

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