Nexus – Jurisdictional Standard For Income Taxes
Monday, June 03, 2013 01:00 PM
Registration Cost: $135.00
This is a ½ day seminar (4 credits) led by Jon Sparkman, Esq., CPA, Maurice Gilbert, CPA, MST and Jason E. Cole, Esq., CPA. Nexus is the amount of activity within a taxing jurisdiction that determines whether or not a person or entity can be subjected to a state’s income tax statutes. We will discuss the federal cases that provide the parameters under which state’s may constitutionally tax out-of-state taxpayers, the application of P. L. 86-272 in interstate commerce and examine nexus concepts such as physical presence and economic presence. We will examine the New Hampshire “income” tax requirements and provide some comparison to the provisions in neighboring states. Finally, we will discuss Voluntary Disclosure Programs and the benefits they provide to practitioners and their clients.
Program Designed For:
This seminar is designed for tax professionals who currently have or may have clients conducting activities in more than a single state but are uncertain as to which jurisdictions the client may have a duty to prepare and file an income tax return. Participants should have a general knowledge of federal and state income tax principles.
When: June 3, 2013 1:00 p.m. registration. Seminar 1:00 p.m. to 4:30 p.m.
Cost: $135 for NHSCPA members and $175 for others
Location: 1750 Elm Street, Suite 403 Manchester (directions)
Sponsor: NH Society Of CPAs
Registration: Additional information can be found on the NH Society of CPAs website
Speakers: Mr. Jon B. Sparkman, CPA, Esq • Mr Jason E. Cole, CPA, Esq • Mr Maurice P. Gilbert, CPA
This program will qualify for 4.0 hours of CPE based on 50 minute hour
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