Course Information

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Sales and Use Tax: Nexus and Commerce Clause, E-Commerce and Tax Compacts
Author: Robert J. Fields, M.B.A.

Description:

This course outlines the major concerns about nexus as it obligates sellers and purchasers to sales and use tax liabilities. It explains how constitutional verbiage about commerce is being adapted to the realities of the global marketplace and e-business.

Finally, the course advises taxpayers and their tax practitioners how best to deal with the paradigm shift in tax collections that continues to be evidenced in the case law for nexus and for interpreting the U.S. Constitution in light of evolving business technologies.

Course Details:
Price:  $45.00
Field of Study:  Taxes
Prerequisites:  Sales and Use Tax: Understanding and Measuring Sales Tax and Sales and Use Tax: Understanding and Measuring Use Tax, or equivalent knowledge.
Level:  Intermediate
CTEC course number:  1075-CE-8491
Course was last updated on:  11/21/2005
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Library:

Technical Requirements:
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Credit Available For: Units
CPE 2.00 CPE
CTEC California 2.00 CE
Enrolled Agent (Accepted by the IRS) 2.00 CPE
National Registry Interactive 2.00 CPE
National Registry New Standards 2.00 CPE
QAS 2.00 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.