Understand the concept
List every state where goods are stored or sold.
Ask the learner to restate the principle using their own example.

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TAX / INTERMEDIATE / INSTRUCTOR
Outcome: Identify state-level questions for product sales.
Review edition: This curriculum is open for inspection. It is not yet available for purchase, credentialing, or unsupervised instruction. State-law review required for each market.
List every state where goods are stored or sold.
Ask the learner to restate the principle using their own example.
Distinguish tax collection duties from federal income tax.
Work one case together and narrate the decision at each step.
Map channels, marketplace sales, direct sales, and exemptions.
Give the learner a new case; observe the process before offering a correction.
Escalate nexus and rate questions to current state authority guidance.
Request an independent explanation and ask which assumptions might change the result.
Map an online and wholesale seller's tax touchpoints.
Produce state-by-state research questions, not guessed rates.
Accept a written, spoken, or accessible equivalent response when it demonstrates the same skill. Mark each criterion met, developing, or missing; never mark attendance alone as competency.
Primary source to review: Official topic guidance ↗
Content review: State-law review required for each market.