Fundamentals of State and Local Taxation

$49.00

This course will be an overview of:

  • The basics of state and local taxes and common types of state and local taxes
  • State nexus requirements and factor presence in nexus
  • The basics of the Voluntary Disclosure Agreement offered by most states
  • State apportionment, including apportionment factors and apportionment methods
  • Federal and state tax differences for income tax purposes
  • State filing requirements for pass-through entities
  • Evolving state and local tax law, including the Wayfair decision and the impact it has on state sales tax

Fundamentals of State and Local Taxation

$49.00

This course will be an overview of:

  • The basics of state and local taxes and common types of state and local taxes
  • State nexus requirements and factor presence in nexus
  • The basics of the Voluntary Disclosure Agreement offered by most states
  • State apportionment, including apportionment factors and apportionment methods
  • Federal and state tax differences for income tax purposes
  • State filing requirements for pass-through entities
  • Evolving state and local tax law, including the Wayfair decision and the impact it has on state sales tax

National Registry of CPE Sponsors

A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823