Sales Tax Treatment of Online Communications and Direct Mail Under New State Tax Rules
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 with an in-depth analysis of the sales tax treatment of direct mail promotions, outsourced customer billings, and electronic communications after recent state tax law changes. The panel will discuss nexus-related issues, the taxability of postage and shipping, reporting obligations, recent state regulations and decisions including Quad Graphics Inc. v. N.C. Dep't of Revenue, and the rapid rise in sales tax audits and how to prepare for these.
Outline
- Essential concepts concerning taxability: direct mail and electronic communications
- Examples of specific state laws and tax policies
- Nexus issues
- Sourcing of direct mail materials
- Taxability of postage, shipping, and other mailing services, and the strategy of itemizing charges
- Latest state actions
- Preparing for a sales tax audit
Benefits
The panel will focus on these and other material aspects of state sales and use tax treatment of printed and online communications:
- Policies of major states: Which states tax or exempt promotional, non-promotional, or electronic communications?
- Obligations of printers, customers of printers, and service providers--Wayfair
- Sourcing: Which jurisdictions should receive the tax from a direct mail or electronic communication program with recipients located in multiple states?
- Audits: What kind of documentation may state tax auditors expect to review and/or accept in this area?
- Taxability of different services? How to minimize the tax bill?
- Latest state actions: Which administrative and court rulings, state and local regulations, SSTP matrix changes, etc. should get a multistate company's attention?
Faculty
Martin Eisenstein
Managing Partner
Brann & Isaacson
Mr. Eisenstein is one of the nation’s leading experts in state and local taxation of information... | Read More
Mr. Eisenstein is one of the nation’s leading experts in state and local taxation of information technology. He has wide experience in state and local tax issues and has represented prominent providers in major litigations, including filing amicus briefs in the United States Supreme Court. He is a regular contributor to State Tax Notes, among other publications, writing on state tax developments. Mr. Eisenstein has been selected consistently by his peers as one of The Best Lawyers in America.
Close
Jamie E. T. Szal
Partner
Brann & Isaacson
Ms. Szal focuses her practice on assisting businesses in all aspects of state and local tax controversy, from... | Read More
Ms. Szal focuses her practice on assisting businesses in all aspects of state and local tax controversy, from regulatory and administrative proceedings through civil litigation. She came to Brann & Isaacson following several years at the Massachusetts Department of Revenue. As Counsel in both the Litigation Bureau and Office of Appeals, she focused on complex tax issues facing corporations and pass-through entities. She earned her LL.M. in Taxation and Certificate in State and Local Taxation, both with distinction, from Georgetown University Law Center.
Close
