Andrew H. Johnson, CPA
Founding Partner, Peisner Johnson & Company
Andy graduated with a master’s degree in accounting with emphasis in Taxation from Brigham Young University. He began his career in state taxation with Arthur Anderson, then after 4 years at Arthur Anderson, he partnered with Jerry Peisner and in 1992 founded Peisner Johnson & Company, LLP. Andy is an experienced professional in state and local tax matters and has consulted hundreds of companies in virtually every industry across the country. He is also a member of the AICPA and the Texas Society of CPAs.

Peisner Johnson, founded in 1992, is the largest national CPA firm that is focused entirely on solving state and local tax issues. Peisner Johnson is comprised of former state auditors and other professionals with years of state and local tax experience. Peisner Johnson has experience with clients of all sizes, in all industries and currently works in all 50 states, U.S. territories and Canadian Provinces.

Four hours of CPE credit available: Two hours per session

A state’s ability to impose taxes on a multistate business is limited by concepts rooted in the U.S. Constitution. Now called nexus, states are pushing these limits farther than ever before.

In this two-part course geared toward CPAs, attorneys, and other tax professionals, we explore the history of nexus through judicial rulings and legislative developments. You’ll understand emerging trends such as such as economic and affiliate nexus, how to handle inquiries, situations in which you should and should not register, and costly mistakes to avoid.
Part One

The first part of the two-part series explores the history of the concept of nexus and its evolution. Learn about the roles that the U.S. Constitution, Supreme Court, and the states have played in the development of nexus and interstate tax.

Two hours of CPE credit.