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Multistate Tax Update

When
April 19
8:00 a.m. - 4:00 p.m.

Where
Pennsylvania Institute of CPAs
Philadelphia - Map it

CPE Credits
8-Tax

Details

 Pricing

PICPA Member: $275 | Nonmember: $375

CLE Credit Add-On: $50


 More Information

Course No.
698203
Level
Update
Prerequisites
Experience in corporate taxation

Description

Hear about developing topics in state taxation, including effects on individuals, pass-through entities, and corporate taxpayers. Understand changes in state statutes, regulations, and case law. Identify areas that may be costly for employers or clients. Learn all you need to know about nexus for income and sales tax.

Highlights

  • The domicile dilemma: issues for individuals with homes in multiple states; traveling employees; where to withhold
  • Emerging sales tax topics, such as internet sellers and the Amazon rule, attributional nexus, and taxation in the cloud
  • Navigating nexus: economic nexus (taxation without physical presence); attributional and agency nexus; presence of intangible property; is P.L. 86-272 still valid?
  • Income-tax apportionment issues: prevalence of the single sales factor; determining the type of property being sold; sourcing of income from intangible property and services; sourcing of service income; market-based vs. cost-of-performance
  • Pass-through problems: nexus issues for interest owners; withholding issues; sourcing of income; taxation at the entity level
  • Practical considerations in dealing with multistate taxation: dealing with state nexus questionnaires; responsibility of officers, members, partners, and shareholders; planning ideas and opportunities; updates on impending federal legislation relative to state tax


Speaker(s)

Jack Rothstein spent 27 years in the Florham Park, NJ, office of PricewaterhouseCoopers LLP, including 20 years as partner. There, Jack was in charge of the NJ State and Local Tax practice, servicing a broad range of businesses and gaining experience with most major industries. 

 

Jack deals with many state and local taxes, including corporate income, personal income, sales and use, net worth, franchise, gross receipts, payroll, litter, personal property, realty transfer, spill, commercial rent and occupancy, and petroleum fuel taxes. Projects include audit representation; preparing protest letters, opinion letters, and ruling requests; conducting multistate studies on state and local tax matters; negotiating voluntary disclosure agreements; securing refunds in the corporate income tax and sales/use tax areas; and tax planning for clients in various states.

 

Jack is a member of the New Jersey Society of CPAs, winning its 2003/2004 Leadership Award. He was previously a trustee and chairman of its State Tax Committee. Jack frequently spoke at conferences sponsored by the Tax Executives Institute, National Business Institute, NJ Society of CPAs, Foundation for Accounting Education, and others. Jack’s many taxation-related articles include several published in Interstate Tax Insights and State Tax Notes. He served on the Tax Committee of Governor Whitman’s Economic Master Plan Commission and in the NJ State Treasurer’s Tax Advisory Group, and has testified at Senate Committee hearings regarding NJ tax law changes.

 

Currently, Jack is an adjunct professor at Fairleigh Dickinson University and St. John’s University, teaching Masters-level courses on taxes. 

 


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