Sales and Use Tax Challenges With Highly Skilled Temporary Workers: Varying States' Treatment of Professional Services
Dealing With Problems of "Employer" Control Test, Underlying Services Test, Remote Workers and Apportionment Questions
Recording of a 110-minute CPE webinar with Q&A
This course will provide sales and use tax professionals with a thorough and practical guide to the sales tax issues that arise from the utilization of highly skilled temporary workers. The experienced panel will identify the various taxing schemes states are imposing on services provided by this type of temp worker, focusing on the taxation of temporary services, the taxation of the underlying service provided by the temporary worker, potential liabilities for both the provider and the buyer of those services documentation practices, and audit defense practices.
- Evolution of temporary work
- Overview of state transaction tax approaches to highly skilled/professional temporary workers’ services
- Distinction between “temporary services” and “professional services”
- Taxation of underlying services provided by temporary workers
- Sourcing, tax base and resale of services
- Audit defense challenges for the buyer and the seller
The panel will discuss these and other critical questions:
- What states apply an “underlying business character” test to determine whether temporary staffing, co-employment or employee placement services are subject to sales and use tax?
- How are states defining “control” for purposes of determining whether a temporary employment transaction is subject to tax?
- How are states looking at services provided remotely by temporary workers to determine sales and use taxability?
- What are the key issues to be considered in defending a state sales and use tax audit focusing on temporary employment services?
Ms. Gauntt specializes in consulting and process optimization services for sales and use tax, self-audits, credit and... | Read More
Ms. Gauntt specializes in consulting and process optimization services for sales and use tax, self-audits, credit and incentives reviews, unclaimed property services,internal audit and controversy. Her practice areas include technology, healthcare, and industrial sectors. She serves as the engagement leader of virtual teams and participates in practice development and process optimization internally within her firm.Close
Ms. Ford has over 18 years’ experience in sales and use tax in North America and Puerto Rico, twelve of... | Read More
Ms. Ford has over 18 years’ experience in sales and use tax in North America and Puerto Rico, twelve of those specific to the temporary staffing industry. She handles all state and local audit activity and oversees the compliance of over 1,500 transaction tax returns annually for many legal entities. With a focus on compliance and planning, she has established best practices within her organization to ensure they are compliant with current and new tax laws, while utilizing the latest technology.Close