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Multistate Tax Update (MSTU)

  • Format Live Seminar
  • Credits 8
  • Level Update
  • Field of Study Taxes (8)

To register for a live seminar, visit the sponsoring state society’s website.

See Locations for this Course

Overview

You can’t afford to ignore recent changes in state and local tax. Even tax-savvy businesses and their advisers often neglect to consider the consequences of state and local taxes. Multistate taxation is more complex and demanding than ever before. In addition to having their own unique tax laws, states have been more focused on enforcement. Plan to attend this fast-paced class that covers developing topics in state taxation, ranging from individuals to pass-through entities to corporate taxpayers. This class will focus on issues of small and middle-market companies and offer guidance for minimizing tax liability and negotiating the treacherous waters of compliance.

Major Topics

  • The domicile dilemma
    – Issues for individuals with homes in multiple states
    – Traveling employees
    – Where to withhold?
  • Emerging sales tax topics
    – Internet sellers and the Amazon rule
    – Attributional nexus
    – 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 versus 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

Learning Objectives

  • Understand changes in state statutes, regulations and case law
  • Identify areas that may require additional attention for state tax planning purposes
  • Identify areas that may be costly for employers or clients
  • Understand the 'who, what, when, and where' of nexus for income and sales tax

Who should take this course:


Accountants who want an update on current multistate tax issues to minimize clients’ potential state and local tax liability

Experience in corporate taxation

None

No

No

No

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