Topics covered include: Overview of nexus and recent developments in the economic nexus context; Market Sourcing 101 Sourcing receipts nationwide; Examples of applying market-based sourcing. Upon completing this course, you should be able to: Recognize how nexus works and the multistate shift towards economic nexus; Identify the basic market-based sourcing rules and how they differ between states; Identify potential issues in applying market-based sourcing; Recognize court cases and how they apply to clients; Identify reasons for the movement towards a market-based approach; Recognize states utilizing the market-based sourcing approach and how it's applied; Differentiate receipt categories using a hierarchical sourcing method; Describe true statements regarding Quill; Identify the formula traditionally used for the three-factor formula including sales, property, and payroll; Identify the number of states that require or provide election to use market-based sourcing.