Assessing Sales, Income, and Other Tax Exposure

Performing Multistate Nexus Reviews (CPE)

A live 110-minute CPE webinar with interactive Q&A

Wednesday, February 3, 2021

1:00pm-2:50pm EST, 10:00am-11:50am PST

Early Registration Discount Deadline, Friday, January 8, 2021

This webinar will outline the steps to assess business filing obligations in other states. Our experts will explain the process of determining whether an entity has a reporting and payment obligation for income, sales, and other taxes outside its home state.


Where businesses collect, how they collect, and what they collect among the more than 10,000 taxing jurisdictions in the U.S. can be simply mindboggling. Calculating how much a business owes at any given time can be equally daunting when a practitioner doesn’t know the steps to assess business filing obligations in other states. Our experts will explain the process of determining whether an entity has a reporting and payment obligation for income, sales, and other taxes outside its home state.

Doing business in a new state brings new opportunities and, typically, tax compliance burdens. Practitioners are often asked to weigh the filing burden and associated costs against the potential risks of noncompliance when a business enters a new state.

Tax advisers may assess an entity’s exposure to state tax liability to determine whether prior-year filings are in order or whether to file going forward quietly. Considering state income tax and sales and other local taxes, the complexity of SALT can be daunting.

Nexus is the threshold of business activity that creates an obligation to collect, report, and remit tax in a state. Determining whether a taxpayer or entity is “doing business in” a state to meet the threshold can be difficult. Some businesses erroneously believe that even after Wayfair, they are protected by Public Law 86-272 because the business’ presence in a state is minimal.

However, this protection is limited to the selling of tangible personal property. Entities may have economic nexus without facilities, employees, or tangible property in a state that triggers tax obligations, and noncompliance can be costly. Technology makes it simple for businesses to reach out-of-state customers, making SALT expertise necessary for tax practitioners.

Listen as our panel of experts explains the steps they use to perform out-of-state nexus reviews for clients, including identifying clients with state tax exposure, typical state nexus thresholds, and handling missed reporting and tax liability obligations when found.


  1. Laying the groundwork
    1. State sales tax nexus
    2. State income tax nexus
    3. Other state tax nexus
  2. Identifying potential exposure
  3. Managing exposure
  4. Best practices when entering new states


The panel will review these and other issues:

  • Establishing best practices for performing an out-of-state nexus review
  • Determining whether other state filing and reporting obligations may exist
  • How is nexus determined in most states for state taxes, including income and sales taxes?
  • How should prior unpaid liabilities and reporting obligations be handled?


Stacey L. Roberts, CPA
State and Local Tax Director

Ms. Roberts finds the singular state and local tax (SALT) area fascinating and is energized by the daily challenges to design solutions that improve business tax outcomes. With 20+ years of public and private sector accounting experience, both practical and in management, she’s gained the essential business acumen necessary to be a key advisor to clients. Ms. Roberts works closely with business clients managing all compliance issues related to state income/franchise, state and local sales and use, real and personal property and unclaimed property taxes for flow through entities and C corporations; identifying planning opportunities and state and local credits and incentives; and, mitigating state and local tax controversy issues with auditors and taxing jurisdictions.

Stacey began her career with Andersen Worldwide/Andersen LLP, where she began to hone her state and local tax experience. She added stints at KPMG and Deloitte before moving in-house with Ball Corporation as their manager of State and Local Tax Administration. An interlude with a regional tax firm followed before Stacey joined TaxOps. Ms. Roberts is a frequent speaker and author on SALT issues for industry and professional organizations including the Denver Tax Institute, Product PowerUp, NowCFO and more.


Judith B. Vorndran, JD, CPA, MSBA

Ms. Vorndran helps clients and tax professionals navigate the morass of state and local tax issues with the goal of making it less “taxing!” She is a nationally recognized thought leader and award-winning instructor with a steady focus on finding ways to simplify complex state and local tax issues and resolve areas of state tax controversy.

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