Advanced Income Tax Apportionment Issues Confronting Multi-State Companies
Navigating States' Shift to Market-Based Sourcing, Utilizing Alternative Apportionment and Weighting Factors
Recording of a 110-minute CPE webinar with Q&A
This course will prepare tax executives and managers to handle the most complex and challenging apportionment issues with broad application to companies operating in a variety of industries and in a large number of states. The panel will go beyond the basics of apportionment for corporate tax professionals who have grasped the fundamentals but need an advanced briefing on resolving complex challenges.
Outline
- Analysis for sourcing the receipts from the sale of non-tangible personal property
- Issues in dealing with factor weighting
- Alternative apportionment issues and strategies
Benefits
The panel will brief you on important new developments, clarify the confusing approaches taken by states, outline critical areas and offer insights on advanced apportionment challenges, including:
- Considerations in apportioning income from the sale of non-tangible personal property in cost-of-performance and market-based states
- Issues in weighting factors in apportionment formulas
- The use of alternative apportionment
Faculty

Gary Bingel
Partner
EisnerAmper
Mr. Bingel has 20 years of expertise in state and local income taxation as well as sales and use tax consulting. He has... | Read More
Mr. Bingel has 20 years of expertise in state and local income taxation as well as sales and use tax consulting. He has significant experience serving clients in the manufacturing, retail, pharmaceutical, biotechnology, technology and service industries. His specific areas of service encompass income/franchise tax refund reviews; state tax analysis of restructurings; due diligence reviews; sales tax studies; and nexus reviews.
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Mark L. Nachbar
Principal
Ryan
Mr. Nachbar specializes in multi-jurisdictional tax services and previously in his tax career was a national managing... | Read More
Mr. Nachbar specializes in multi-jurisdictional tax services and previously in his tax career was a national managing director or partner at three other professional services firms.
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