Topics covered include: Why Nexus is Important;Defining Nexus: US Constitutional Constraints, State and Local Tax Statues, and Course Cases & Rulings; Sales and Use Tax Nexus and Quill; States Challenging Quill: Waiting on USSC Decision; Nexus for Other Types of Taxes; Being Compliant and Avoiding Problems; Looking forward: State Trends & Possible Federal Actions to Change/Clarify Nexus. Upon completing this course, you should be able to: Define nexus for state and multistate tax purposes; Recognize and apply the judicial and constitutional construct of Nexus; Identify factors that likely cause a business to have income or sales tax Nexus; Describe actions by states, Congress, and the U.S. Supreme Court that affect Nexus; Differentiate true statements with respect to Nexus; Describe Due Process Clause; Differentiate important sales tax cases and how they apply to your clients.