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

  • Accountant
  • AFSP
  • CRTP
  • CPA (US)
  • EA
  • ORTP
  • MRTP
  • CFIRS
  • CWS

Published: December, 2021

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  • Course Description
  • Course Qualification
  • Presenter
  • FAQ

Course Description

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

Recommended For

This Online CPE Tax webinar on Sales Tax is IRS approved and recommended for any Tax Professionals, or their Staff Members who wants to better serve the Sales Tax needs of their clients

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

Course Qualification

Webinar Qualifies For

  • 1 CE Credit of Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-00288-20-S)
  • 1 CPE Credit of Taxes for Certified Public Accountants (CPA-US)
  • 1 CE Credit of Federal tax-related matters for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-0296)
  • 1 CE Credit of Federal tax-related matters for Annual Filing Season Program (AFSP)
  • 1 CE Credit of Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-00288-20-S)
  • 1 CE Credit of Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-00288-20-S)
  • 1 CE Credit for Certified Fiduciary & Investment Risk Specialist (CFIRS)
  • 1 CE Credit for Certified Wealth Strategist (CWS)
  • 1 General Credit for Accountant/Bookeeper

Additional details

  • Course Level :
    Basic
  • Credits :
    1
  • Instructional Method :
    QAS Self Study
  • Pre-requisites :
    None
  • Advance Preparation :
    None

IRS APPROVED

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.

NASBA APPROVED

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 through its website: www.NASBARegistry.org.

CTEC APPROVED

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.

Presenter

About Presenter

Richard Fry

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.

About Company

Buckingham

www.bdblaw.com/

Buckingham, Doolittle & Burroughs, LLC is a corporate law firm that counsels middle-market executives and business leaders all over Ohio and beyond. With offices in Cleveland, Akron and Canton, Ohio, Buckingham offers clients sophisticated and practical legal services. Serving the region for more than 100 years, Buckingham’s mission is to deliver meaningful experiences through the practice of law, exceed expectations in terms of service, counsel and business sense, and to offer continuous value to the industries, communities and clients they serve.

Faq

FAQs content

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Ratings and Review

4.4

8 Ratings

Excellent

4

Very Good

3

Average

1

Poor

0

Terrible

0

AF

Amy Futrell, CPA (US)

Jul 24th, 2022

The content of the program is great. Suspect that the quiz questions for credit are written by a non native English speaker. Make sure you download the course content to search for a tax rate imposed by a random state. That's not the kind of thing that you'll write down as a note during the video.

SS

Shannon Stratton, CPA (US), EA, JD

Jan 1st, 2022

Almost the same topics as the Multistate Tax Compliance course.

CE

Christina Esquivel, CPA (US)

Mar 16th, 2022

The platform is a little clunky and confusing to navigate.

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