SALT Fundamentals: Nexus, Apportionment, and Multi-State Compliance
Learning objectives
After completing this course, the learner should be able to:
- Identify the constitutional requirements that limit state taxing authority under the Commerce Clause and Due Process Clause
- Recall the protection provided by Public Law 86-272 for solicitation activities involving tangible personal property
- Recognize the nexus standards established by economic presence thresholds and factor presence tests
- Identify the components and calculation methods for apportionment formulas, including single-factor and three-factor approaches
- Select the appropriate sourcing rules for sales factor attribution based on property type and transaction characteristics
- Distinguish between federal conformity approaches and their impact on state tax calculations
- Indicate the compliance obligations for multistate tax reporting, including voluntary disclosure strategies
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