As state tax nexus standards evolve, CPAs must be aware of different types of activities that can potentially create sales tax nexus for their clients, and thus additional sales tax filing obligations. States are adopting “Amazon” tax laws as well as economic nexus rules and other approaches. CPAs must be aware of and comprehensively review business activities and be prepared to take action to address potential nexus issues for their clients.
State sales tax nexus
Analyzing activities in significant states
Managing nexus issues: Filing returns, Voluntary disclosures, Tax amnesties
Bingham Greenebaum Doll
Partner and Chair, Tax & Finance Group
[email protected]
(502) 587-3552
Mark's areas of practice concentration are state, local and federal tax controversy resolution, litigation and planning. Mark’s practice includes acting as an advocate for clients in resolving disputes with state and local tax authorities (e.g., Kentucky Department of Revenue, Louisville Metro Revenue Commission, etc.) as well as federal administrative agencies including the Internal Revenue Service (IRS), the Alcohol and Tobacco Tax and Trade Bureau (TTB), and the U.S. Department of Agriculture’s Commodity Credit Corporation. He has counseled and advocated for clients with issues involving state and local income, gross receipts, sales and use, property, franchise/license and various excise taxes (e.g., cigarette, other tobacco products, motor fuel, motor vehicle, U-Drive-It, etc.) as well as federal income and excise taxes. Mark also has experience working in industry where he managed the state and local tax and federal excise tax planning and audit defense functions of a multi-billion dollar manufacturing concern.