<p>This course will be an overview of:</p> <ul> <li>Constitutional limits on state taxing authority and nexus requirements</li> <li>Public Law 86-272 and post-Wayfair economic nexus standards</li> <li>State apportionment formulas and sales factor sourcing methods</li> <li>State responses to the One Big Beautiful Bill Act (OBBBA)</li> <li>Voluntary disclosure agreements and multi-state compliance</li> <li>Practical frameworks for complex multi-jurisdictional tax issues</li> <li>Trends in state enforcement and legislation</li> </ul>