CPE Packages (Incl. Ethics) for Multiple States and Qualifications Available. Price $4/credit - CLICK HERE to view.

Noteworthy Salt Developments: From Wayfair And Beyond, Revolutionary Changes To State Tax Landscape

5 (1)

Richard Fry

Buckingham

  • AFSP
  • CFEs
  • CPA (US)
  • CVA
  • EA
  • Tax Preparer
  • CTEC

Published: June, 2021

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Before starting this self study program, please go through the instructional document.

Overview

  • Commerce Clause Protection
    5 mins
  • Discriminatory Tax - Internal Consistency Test
    10 mins
  • Marketplace Facilitators required to collect tax
    20 mins
  • Public Law 86-272 Safeharbor
    30 mins
  • Copycat: Oregon CAT Overview
    41 mins

Course Description

The U.S. Supreme Court has decided several state & local tax cases recently which will shape the SALT landscape for decades to come. Apart from the Court’s holding regarding state Sales & Use tax collection for retailers, this decision has also changed the nexus landscape for other types of direct state taxes - at least in conjunction with state threshold legislation - including net income taxes, for service providers, manufacturers, wholesalers and retailers.

These rulings include:

  • Expanding sales tax collection for e-commerce businesses 
  • Restricting state income taxes imposed without a sufficient connection with the state, and 
  • Protecting taxpayers against discriminatory taxes.

Richard Fry and Steven Dimengo, partners at Buckingham, delves into the subject in this webinar.

This online CPE webinar covers following key topics:

  • Identify the limitations on state taxation
  • To ensure you by helping that your business is not unduly burdened by state taxes
  • Recognition of awareness areas to save your business from the negative impact of aggressive revenue approach from states
  • To know awareness of the definition of paying fair share of taxes

Attend this webinar to grab the opportunity for staying updated with the subject and help your firm to achieve more with recognizing fair tax payments…! 

Learning Objectives

  • To identify the limitations on state taxation
  • To ensure you by helping that your business is not unduly burdened by state taxes
  • To recognize awareness areas to save your business from the negative impact of aggressive revenue approach from states
  • To know awareness of the definition of paying fair share of taxes

Who Should Attend?

  • Bookkeepers & Accountants & Tax Preparers
  • California Registered Tax Professional
  • Certified Fraud Examiner
  • Certified Valuation Analysts
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Entrepreneurial CPA
  • Tax Accountant (Industry)
  • Tax Attorney
  • Tax Director (Industry)
  • Tax Firm
  • Tax Managers
  • Tax Practitioners
  • Tax Preparer
  • Tax Professionals
  • Trust & Estate Tax Professional
  • Young CPA

Testimonial

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