Sales Tax on Services: Categorizing Income, Bundled and Mixed Sales, Maryland's Proposed Business Services Tax
Recording of a 110-minute CPE webinar with Q&A
This webinar will discuss the various methods states use to assess sales tax on services. The panelist will explain how to distinguish items subject to sales tax, how specific states impose sales tax, the current state of sales tax examinations, and changes on the horizon relative to the taxation of service income.
Outline
- Sales tax on services: introduction
- Categories of service income
- Intangible property
- Tangible property
- Real property
- Examples
- States seeking to increase taxes on services
- Maryland
- Nebraska
- Sales tax on digital goods and services
- State audits of sales tax
- Changes on the horizon
Benefits
The panelist will cover these and other critical issues:
- Distinguishing tangible and intangible service income
- Maryland's proposed tax on business service income
- Sales tax on digital goods and services
- How specific states assess sales tax on services
Faculty
Michael T. (Mike) Dillon
President
Dillon Tax Consulting
Mr. Dillon is an attorney and founder specializing in multistate sales and use tax matters for multistate and... | Read More
Mr. Dillon is an attorney and founder specializing in multistate sales and use tax matters for multistate and multinational businesses. For more than 25 years, as leader of his firm, practice leader for global accounting firms and in-house for two publicly-traded E-commcerce and Technology companies, Mr. Dillon has successfully helped companies identify multistate nexus, negotiate settlements of historical exposure, register and automate sales tax compliance processes, and address risk during M&A activity. He has successfully represented taxpayers in over 200 sales tax audits, and 500 Voluntry Disclosure Agreements (VDA), often coming in when “all hope is lost” to beneficially resolve the matter. Mr. Dillon is a member of the State and Local Tax Advisory Board for Strafford Publications. He is highly sought to lecture and author articles on sales tax matters for organizations such as AICPA, Strafford, BNA, CCH and the Center for Professional Education.
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