CPE & Events Catalog
INCPAS On-Demand: 2025 Indiana Tax Forum Session - Economic Nexus and Sourcing Issues for Income Tax
Taking an exciting journey through state tax developments for sales tax, income tax and other matters. We'll highlight items to be aware of, rising issues and dive into state tax services. Plan to walk away knowing more about legislative, administrative and state audits for Indiana and beyond our borders.
Learning Objectives
- Explain and apply key economic nexus concepts for income tax, including entity-type differences.
- Evaluate how revenue sourcing affects state apportionment and overall state income tax exposure
- Identify common sourcing “trouble spots” and risk drivers that can lead to audit scrutiny or inconsistent outcomes across states
Highlights
- State tax developments that affect filings and risk (Indiana + multistate)
- Economic nexus - what it means, why it matters, and how Wayfair changed enforcement behavior
- Sourcing and apportionment mechanics - tangible goods vs. services (and why complexity is growing)
Event Level: Basic
Field of Study: Taxation
Advanced Prep
None
Who Should Attend
Tax professionals, and finance leaders who need practical insight into SALT developments, nexus, sourcing, and audit risk.
Required Knowledge
None
