Chair: Jeffrey A. Friedman, Esq., Partner, Eversheds Sutherland US, Washington, DC
DAY 1
8 a.m.
REGISTRATION AND DISTRIBUTION OF MATERIALS
8:25 a.m.
WELCOME REMARKS
8:30 – 9:30 a.m.
US CONSTITUTIONAL AND OTHER FEDERAL CONSTRAINTS ON STATE TAXATION
9:30 – 10:30 a.m.
INTRODUCTION TO SALES AND USE TAXATION
- Discussion and Overview of Sales and Use Taxes
- Commonalities and Differences Among State Sales Taxes
- Tangible Personal Property and other Key Definitions
- Credits Against Taxes Paid to Other States
- Eric M. Anderson, Esq., Managing Director, Anderson Tax, San Francisco, CA
- Jeffrey A. Friedman, Esq., Partner, Eversheds Sutherland US, Washington, DC
10:30 – 10:45 a.m.
REFRESHMENT BREAK
10:45 a.m. – 12:00 p.m.
SALES TAXATION EXEMPTIONS AND ADMINISTRATION
- Resale, Manufacturing, Processing Exemptions
- Exemption Certificates Administration
- Streamlined Sales and Use Tax Project and Agreement
- Common Audit Issues
- Timothy A. Gustafson, Esq., Partner, Eversheds Sutherland US, Sacramento, CA
- Todd A. Lard, Esq., Tax Counsel, Tax Executives Institute, Washington, DC
12:00 – 1:00 p.m.
Lunch Recess
1:00 – 2:30 p.m.
SALES TAXATION OF SERVICES AND OTHER SPECIAL PROBLEMS
- Discussion of Taxation of Information, Data Processing, and other Computer-Related Services
- Apportionment of Service Transactions
- Bundled Transaction and Mixed Sales
- Use Taxation on Mobile Property
- Local Sales and Use Taxes
- Class Action and Qui Tam Litigation
- Michael J. Semes, Esq., Of Counsel, BakerHostetler, Philadelphia, PA
- David Yanchik, Esq., Managing Director, KPMG, Pittsburgh, PA
2:30 – 3:15 p.m.
SALES TAXATION OF SERVICES AND OTHER SPECIAL PROBLEMS
- Description of Marketplace Collection Statutes including Notable Similarities and Differences
- Special Issues, including Liability of Third-Party Sellers and Marketplaces, Exemptions and Certificates,
- Elizabeth S. Cha, Esq., Partner, Eversheds Sutherland US, New York, NY
- Cyavash N. Ahmadi, Esq., Associate, Eversheds Sutherland US, New York, NY
3:15 – 3:30 p.m.
Refreshment Break
3:30 – 4:30 p.m.
GROSS RECEIPTS TAXES
- Description of Various Gross Receipts Taxes, including Washington B&O, Ohio CAT, Texas Margins Tax
- Special Problems, including Apportionment, Pyramiding, Treatment of Intercompany Transactions, and Pass-Through
- Maria M. Todorova, Esq., Partner, Eversheds Sutherland US, Atlanta, GA
- Jeremy P. Gove, Esq., Associate, Eversheds Sutherland US, New York, NY
4:30 – 5:30 p.m.
STATE TAX RESEARCH TOOLS, TIPS AND TRICKS
Day 2
8:15 – 9:30 a.m.
OVERVIEW OF STATE CORPORATE INCOME TAXATION
9:30 – 10:30 a.m.
APPORTIONMENT OF THE CORPORATE INCOME TAX BASE
10:30 – 10:45 a.m.
Refreshment Break
10:45 a.m. – 12:00 p.m.
SALES FACTOR: SPECIAL PROBLEMS
- Moorman and the Constitutionality of the Single Sales Factor
- Sales of Services
- Costs-of-Performance Issues and Litigation
- Market-Based Sourcing Issues and Litigation
- Throwback and Throwout
- Lynn A. Gandhi, Esq., Partner, Foley & Lardner, Detroit, MI
- Maria M. Todorova, Esq., Partner, Eversheds Sutherland US, Atlanta, GA
12:00 – 1:00 p.m.
Lunch Recess
1:00 – 2:00 p.m.
THE UNITARY BUSINESS PRINCIPLE
- Discussion of the Principle and the Roles It Serves in Corporate Income Taxation
- Description of the Various Tests Employed to Apply the Unitary Business Principle
- Special Problems Associated with the Unitary Business Principle
- Todd A. Lard, Esq., Tax Counsel, Tax Executives Institute, Washington, DC
- Michael J. Semes, Esq., Of Counsel, BakerHostetler, Philadelphia, PA
2:00 – 3:00 p.m.
STATE CORPORATE INCOME TAX FILING METHODS
- Separate, Consolidated and Unitary Combined Returns
- Water’s Edge versus Worldwide Combined Reporting
- Treatment of Intercompany Transactions
- Application of State Anti-Abuse Rules
- Addback Statutes
- Inclusion of Tax Haven Affiliates
- Valerie C. Dickerson, J.D., CPA, Partner, Washington National Tax-Multistate, Deloitte Tax, Washington, DC
- Timothy A. Gustafson, Esq., Partner, Eversheds Sutherland US, Sacramento, CA
3:00 – 3:15 p.m.
Refreshment Break
3:15 – 4:00 p.m.
STATE TAX ADMINISTRATION
- Statutes of Limitations
- Requirements of Refund Claims
- Requirements of State Tax Protests of Assessments
- Differences between Proposed and Final Assessments
- Leonore Heavey, Esq., Tax Counsel, Council On State Taxation, Washington, DC
- Marilyn Wethekam, Esq., Of Counsel, Council On State Taxation, Washington, DC
- Andrew Jay Maschas, Esq., Director, Appeals Division, Comptroller of Maryland, Baltimore, MD
4:00 – 4:45 p.m.
FINANCIAL STATEMENT ISSUES ASSOCIATED WITH STATE TAXATION
4:45 p.m.
CONFERENCE CONCLUDES
LEARNING OBJECTIVES
Upon completion of this program, you will have acquired a broad-based foundation in state and local taxation, as well as a basis for comparing and contrasting the various states’ systems of taxation with each other, and with the Internal Revenue Code:
- Constitutional limitations on the ability of states to tax kinds of income and categories of taxpayers generally
- The essentials of multistate income taxation including allocation and apportionment of income with respect to taxpayers with residence or operations in more than one state
- The essentials and principles of non-income based taxes with emphasis on sales and use taxes
Program Level: Basic • Prerequisite: No Prerequisite