As nexus barriers continue to get knocked down, businesses are being subjected to taxes in more and more states. The exposure faced by those who are unable to comply can be severe. Following the seminal U.S. Supreme Court decision in South Dakota v. Wayfair, states can now force remote vendors and marketplace facilitators to collect sales tax.
Tax professionals must recognize how states expand, demand, and open new and broader tax pipelines to avoid any unintended tax implications for noncompliance. Furthermore, these businesses are likely also subject to business activity taxes in these states. Pass-through entities and their owners in particular face difficult state tax complexities.
This online continuing education course will examine where businesses are subject to state taxes and how to minimize compliance burdens.
Federal P.L. 86-272 protects certain companies selling tangible personal property but is not available for service providers. Finally, attendees will learn which states conform with federal tax provisions and where decoupling exists.
This CE Tax webinar will cover the following:
Partner, Buckingham
I am a business tax attorney who provides clients with trusted advice concerning significant transactions, tax planning, and difficult challenges encountered in their daily operations. My practice is focused on state and local tax compliance and controversies, including Ohio and multistate sales/use tax, commercial activity tax, and personal income tax issues. Additionally, I represent client in negotiating and drafting agreements for commercial and real estate transactions, and in federal income tax controversies with the Internal Revenue Service.
Because of my tax background, I often advise clients on the business and tax implications related to their corporate structure and significant transactions. I take pride in understanding my clients' business needs and objectives so I can help them achieve their goals in the most beneficial, yet practical, manner.
Also, as former Chair of the Ohio State Bar Association Taxation Committee, I have been asked to present my opinion concerning tax laws and policy to Ohio legislatures on behalf of the Bar Association. These opportunities have given me invaluable insight into the legislative process and the practical considerations that mold tax policy.
Course Level
Credits
Instructional Method
Pre-requisites
Advance Preparation
MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478
MY-CPE LLC (Sponsor Id#: GEHNZ) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.
MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478
MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors.
MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478
MY-CPE LLC (Sponsor ID# : 6273) has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.
JB
I appreciate the straight-forward, factual, yet easy to listen to and follow presentation. Both presenters have good speaking voices. When there is much material to absorb and consider, a pleasant voice is very much appreciated. I understand that not every course should have this kind of structure, but for this one, it was perfect.
CP
My only feedback is there were 2 instructors, but it seemed as if one of the instructors wouldn't let the other one talk once he "jumped in". However, the content was very valuable and both instructors were great.
MC
I really enjoyed this Webinar! I don't think I can re-hear the multi-state taxation rules too much. I loved the date-specific updates for each state that y'all provided as well. Thanks!
MB
This is a tough overview to cover in the time allotted. The instructors did a good job of explaining the impact of the original decisions, covering the state implementation.
JD
Instructional materials were to the point, useful and helped make the instructors' points clear and memorable. An excellent introductory course.
Access to 13000+ Hours of Continuing Education Approved Content Know More
Subscribe To Access
