E-Commerce Taxation: Sales Tax Nexus, State Income Tax, and Multi-State Compliance

This course examines the tax obligations created when clients sell goods or services across state lines, beginning with the constitutional framework established in South Dakota v. Wayfair and its impact on economic nexus standards nationwide. Participants learn how to identify the four types of sales tax nexus, evaluate taxability of tangible goods, digital products, and remote services, and distinguish between sales tax and state income tax obligations as separate analytical frameworks. The course also covers Public Law 86-272 protections and the MTC's 2021 guidance on internet-based activities, marketplace facilitator rules, and practical compliance strategies for advising e-commerce clients.