Sales & Use Tax: Affiliate Nexus Rules and the Marketplace Fairness Act

Annette Nellen, Esq, CPA,CGMA, is a professor of tax and accounting at San José State University where she also directs the Masters of Science in Taxation program.  Annette is a frequent speaker and author on tax matters of high tech companies, tax policy and tax reform.  She is a member of the Tax Executive Committee of the AICPA, and a past chair of the AICPA Individual Taxation Technical Resource Panel, and a past member of the California Bar Taxation Section Executive committee. In 2000, Annette served on the academic panel that advised the Joint Committee on Taxation staff for the tax law simplification study submitted to Congress in 2001. Annette has testified before the House Ways and Means Committee, Senate Finance Committee, Senate Small Business Committee and various state tax bodies on state tax reform. Annette is a graduate of CSU Northridge, Pepperdine, and Loyola Law School. Prior to joining SJSU in 1990, Annette was with Ernst & Young and the IRS.

Certification

This program has been approved for 1.0 recertification credit hour through the HR Certification Institute (HRCI) & Society for Human Resource Management (SHRM).