Nexus and Apportionment Issues: State and Local Taxes, Sales and Use Taxes, Market-Based Sourcing of Receipts
Note: CLE credit is not offered on this program
Recording of a 110-minute CPE webinar with Q&A
This course will guide tax professionals on evolving state tax nexus and apportionment issues for multistate companies with a remote workforce, including new complexities caused by guidance issued in response to COVID-19 pandemic and thereafter. The panel will provide insight into multiple compliance issues such as apportioning income between states where remote employees provide services, navigating contradictory rules and potential double taxation of the same income, COVID-19 exceptions to nexus, recent updates relating to the sourcing of receipts from services, and other key state tax compliance issues.
Outline
- Nexus standards and implications during and post COVID
- Nexus developments impacting remote sellers
- Economic presence as a strategy for states to extend tax reach
- Navigating apportionment and sourcing issues and ensuring compliance
- Planning strategies to minimize state tax risks based on nexus
Benefits
The panel will discuss these and other key issues:
- What are the recent state developments on nexus standards?
- How have nexus standards changed in some states due to COVID-19?
- What are the critical apportionment and sourcing issues and methods to avoid them?
- What are the issues unique to service providers?
- What multistate planning strategies and technology solutions are available in light of the shift in nexus standards?
Faculty
Timothy R.J. Howe, CPA
Partner
Smith & Howard
Mr. Howe leads the firm’s sales and use tax practice. He has over a decade of tax, technology, and business... | Read More
Mr. Howe leads the firm’s sales and use tax practice. He has over a decade of tax, technology, and business advisory experience, most recently as the Director of Operational Tax for a large franchise restaurant company in Atlanta. In this position, Mr. Howe was responsible for $30+ million in tax remittances each month, improving tax processes, and assisting in research and audit defense activities for sales and use tax, property tax, business license and 1099 compliance activities. He also spent several years at a Big 4 firm, providing IT project delivery and project and program management expertise with software implementations, risk management, and internal audit projects. Mr. Howe has provided tax advisory services to a wide range of clients in the manufacturing, power and utilities, software, and financial services areas and has an in-depth knowledge of SOX 404 compliance.
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Ilya A. Lipin
Tax Principal, Mid-Atlantic Region State and Local Tax Practice Leader
BDO USA
Mr. Lipin provides clients with state tax advice in the area of multistate income taxes, sales and use taxes, tax... | Read More
Mr. Lipin provides clients with state tax advice in the area of multistate income taxes, sales and use taxes, tax controversy, compliance, and various SALT aspects that arise from M&A transactions.
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