EY - Analyzing nexus and filing options issues

Ernst & Young LLP’s state income tax seminar series

Analyzing nexus and filing options issues

Seminar #2 – State tax nexus judicial developments

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Watch On-Demand

Businesses operating in multiple states face numerous state and local tax challenges.

They must comply with each state’s unique tax system and understand how each state’s revenue department administers that state’s tax law. They face questions related to the state’s right to tax activities in the state (i.e., nexus), restrictions on the state’s taxing authority, and different filing and reporting requirements.

To help address these questions, Ernst & Young LLP has developed a new quarterly webcast seminar series focusing on specific topics of state income taxation. Building on our first webcast’s historical overview of state income tax nexus, this second webcast in the series will provide an in-depth analysis of how state tax nexus theories have evolved. Specifically, the webcast will cover:

  • Important state tax nexus judicial developments since Complete Auto Transit, with a focus on Geoffrey, Inc., and Quill
  • The pending US Supreme Court case South Dakota v. Wayfair, a sales tax case challenging the continued viability of Quill, including highlights from the oral arguments scheduled for 17 April, and discussion of how the Court may rule and potential implications for state income tax purposes

We hope you will be able to join our series and encourage you to ask questions during this live, interactive webcast.


Panelists


  • Karen Currie, Principal, State and Local Tax Services, Ernst & Young LLP, Dallas, TX
  • Mike Semes, Principal, State and Local Tax Services, Ernst & Young LLP, Philadelphia, PA
  • Christine Lapps, Senior Manager, State and Local Tax Services, Ernst & Young LLP, Nashville, TN

Moderator


  • Mark McCormick, Director of State Income Tax Services, Ernst & Young LLP, Atlanta, GA