To provide CPAs and other tax and finance professionals with a practical update on current state and local tax developments affecting nexus, apportionment, sourcing methodologies, and digital economy taxation, enabling participants to better evaluate multistate tax compliance obligations, audit risk, refund opportunities, and SALT planning considerations.

• SALT litigation developments involving nexus, remote workforce, and multistate taxation issues
  – Public Law 86-272 developments and litigation involving internet activities and remote sellers
  – Sales tax nexus developments following Wayfair and marketplace facilitator litigation
• Digital economy taxation developments, including Internet Tax Freedom Act litigation and digital advertising tax disputes
• Apportionment developments, including market-based sourcing, cost-of-performance sourcing, legislative changes, administrative guidance, recent case law, and SALT planning considerations
• State-specific developments involving California, New York, Ohio, Florida, Maryland, Illinois, and other jurisdictions, including legislative, judicial, and regulatory developments

To provide CPAs and other tax and finance professionals with a practical update on current state and local tax developments affecting nexus, apportionment, sourcing methodologies, and digital economy taxation, enabling participants to better evaluate multistate tax compliance obligations, audit risk, refund opportunities, and SALT planning considerations.

DETAILED LEARNING OBJECTIVES

• Identify activities that may jeopardize P.L. 86-272 protections

• Recognize recent nexus and remote workforce litigation developments

• Explain constitutional challenges involving remote seller taxation

• Understand California apportionment litigation involving sales factor inclusion

• Identify key provisions of the Internet Tax Freedom Act

• Distinguish between cost-of-performance and market-based sourcing methods

• Describe recent state legislative changes affecting apportionment formulas

• Recognize recent administrative guidance impacting market-based sourcing

• Explain look-through sourcing concepts and ultimate customer sourcing rules

• Identify recent judicial developments involving service revenue sourcing

• Understand trends toward single-sales-factor apportionment

• Recognize audit and refund opportunities related to sourcing methodologies

• SALT litigation developments involving nexus, remote workforce, and multistate taxation issues
  – Public Law 86-272 developments and litigation involving internet activities and remote sellers
  – Sales tax nexus developments following Wayfair and marketplace facilitator litigation
• Digital economy taxation developments, including Internet Tax Freedom Act litigation and digital advertising tax disputes
• Apportionment developments, including market-based sourcing, cost-of-performance sourcing, legislative changes, administrative guidance, recent case law, and SALT planning considerations
• State-specific developments involving California, New York, Ohio, Florida, Maryland, Illinois, and other jurisdictions, including legislative, judicial, and regulatory developments