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
Registration
PICPA Member: $275 Nonmember: $375
More Information
Course No.
698201
Level:
Update
Prerequisites:
Experience in corporate taxation
Speaker(s)
Jeffrey Snyder
Surgent McCoy CPE LLC
Jeffrey (Jeff) Snyder, CPA President J.C. Snyder Co.,
Inc. Snyder Management Corporation
Jeff C. Snyder is president of the J.C. Snyder Co., Inc., a professional
accounting firm and Snyder Management Corporation, a tax compliance and planning
firm. He has been in the accounting profession for the past 30 years. Since
1996, he is also a developer and presenter of continuing professional education
for CPAs and other professionals. He combines his broad knowledge of accounting
and tax information into an energized teaching atmosphere that motivates his
students to excel in learning and understanding complex issues. He consistently
receives high evaluations from course participants and has great enthusiasm for
teaching and training.
In the mid-1990s, Snyder was an adjunct professor of accounting at Columbus
State Community College for three years and also led training for the American
Institute of Banking.
Snyder is an alumnus of The Ohio State University, where he received his
undergraduate training in accounting and economics.