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Market-Based Sourcing for State Income Taxes

4.6 (58)

DANIEL KELLY

Hodgson Russ LLP

Friday, January 31, 2020 | 01:00 PM EDT

  • CPA (US)
  • EA

1 Credit

$6

Subject Area

Taxes

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Course Description

In their ongoing hunt for revenue and in light of greater uncertainty over funding from a Federal Government, states are more competitive with one another today than ever before. There has been a growing trend among the states to use a market-based sourcing approach, in which receipts are sourced to the states according to factors such as where the customer is located or where the services are preformed.

This market-based sourcing approach is used to apportion sales of services and intangibles, instead of the traditional three-factor formula that used a cost-of-performance method. Market-based sourcing rules can vary from state to state, and especially since many states have recently been adopting economic and factor-presence nexus, nonresident corporations are at a higher risk of taxation in many states. 

This webinar will help you assist your corporate clients by providing a practical overview of the ins and outs of market-based sourcing.

Learning Objectives

  • Understand Market Based Sourcing for Services in NYS
  • Convey single-factor rule and Business Income factor rule
  • Enumerate N.Y. Tax Law Section 210-A Major Categories of Receipts (11 categories)
  • Articulate NEW Rules for sourcing other service receipts
  • Delve into remaining  Issues regarding Market-Based Sourcing for  State Income Taxes

Who Should Attend?

  • Accountant
  • Accounting Managers
  • Accounts Director
  • CPA - Large Firm
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Enrolled Agent
  • Entrepreneurial CPA
  • Tax Attorney
  • Tax Firm
  • Tax Managers
  • Tax Practitioners
  • Tax Pros
  • VP Accounts
  • Young CPA

Testimonial

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4.6

(58)
69%
26%
3%
0%
2%