Note: No educational credits are issued for the recording.
A brief look at domicile selection for those with high mobility and consideration of where to locate businesses based on state apportionment factors and the various state economic nexus .
- More states are using single factor apportionment, but it likely makes sense to avoid locating a business in a state with multi factor apportionment
- Consider apportionment and nexus impacts on businesses selling goods vs. those selling services
