Multistate Tax Update

Nov 9
8:00 - 4:00 p.m.

Penn State Great Valley - Main Bldg
Malvern - Map

8-Tax
CPE Credits

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