Topics covered include: Creating nexus for sales and use and income tax purposes; Applicability of Public Law 86-272 to service businesses; Determining the 'essence of the transaction' or 'primary function' for proper application of sales tax; Apportionment issues for providers of personal services; Personal income tax issues and employer withholding; Case studies of select service businesses. Upon completing this course, you should be able to: Identify and apply practical understanding of the key unique state tax issues for service businesses; Recognize which activities create nexus for service businesses; Identify steps to take and opportunities to pursue to reduce state tax liabilities for service businesses; Differentiate case studies related to economic presence; Recognize the single-factor apportionment method factors; Identify a reason for the move to market-based sourcing; Describe market-based sourcing following states souring method; Differentiate statements with respect to the MTC model; Identify a general rule regarding sales tax imposition; Identify an example of physical presence nexus for an accounting firm; Recognize how physical presence creates nexus for which purpose; Identify states utilizing a threshold of $250,000 of sales with respect to economic nexus; Recognize appointment methods using property, payroll, and receipts; Describe the factor of why many states have modified the traditional formula by adding weight to; Identify why many states are moving toward which of the following sourcing methods, particularly for sales of services and intangibles; Recognize why all sales of tangible personal property are considered taxable; Describe services typically subject to sales tax.