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Sales and Use Tax Compliance: Origin-Based vs. Destination-Based Sourcing, Key Issues for Nonresident Taxpayers

Recent State Regulations and Enforcement Actions, Multistate Sourcing and Apportionment, Home Rule Jurisdiction Compliance

Note: CLE credit is not offered on this program

Recording of a 110-minute CPE webinar with Q&A

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Conducted on Thursday, December 5, 2019

Recorded event now available

This course will provide tax professionals and advisers an in-depth analysis of sales and use tax compliance with a specific focus on origin-based versus destination-based sourcing rules and state regulatory enforcement. The panel will discuss differing state laws and enforcement actions in response to Wayfair, critical considerations for tax reporting and planning for origin-based versus destination-based state sourcing rules, and fundamental mechanisms to ensure multijurisdictional compliance.

Description

As of August 2019, 45 states and the District of Columbia impose sales tax. Of those, 43 states and D.C. have enacted or amended their laws in response to the U.S. Supreme Court’s Wayfair decision. Ensuring sales and use tax compliance has become increasingly difficult for taxpayers due to varying rules, rates, effective dates, and transaction and revenue thresholds among states.

State and local governments charged with enforcing new Wayfair laws and rules are scrambling to establish processes, resulting in compliance lapses and potential enforcement actions against taxpayers. Practitioners must dig deep into the laws, rules, and regulations to interpret risk, reduce exposure, and stay current on sales and use tax compliance.

Complex sourcing rules on origin-based and destination-based states for multistate taxpayers require tax professionals to implement planning techniques to ensure compliance and minimize unintended tax liability. "Home rule" jurisdictions also present compliance challenges where local governments' and municipalities' tax rules are distinct from state tax rules.

Listen as our panel provides an in-depth analysis of sales and use tax compliance for origin-based versus destination-based states, sourcing rules, methods in handling regulatory enforcement, and critical planning techniques for taxpayers.

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Outline

  1. State requirements to impose taxes
  2. Tax reporting rules and compliance
  3. Origin-based vs. destination-based sourcing rules
  4. "Home rule" jurisdictions
  5. Effective techniques in handling state regulatory enforcement actions

Benefits

The panel will discuss these and other complex issues:

  • What are the requirements for states, local governments, and municipalities to impose taxes?
  • What are the most recent state reporting rules and related compliance issues for taxpayers?
  • What sourcing rules challenges exist for multistate taxpayers?
  • What are the tax reporting and planning differences for origin-based versus destination-based jurisdictions?
  • What hidden tax traps does a "home rule" jurisdiction involve?
  • What are the most effective techniques in handling state regulatory enforcement actions against taxpayers?

Faculty

Korzhen, Alexander
Alexander Korzhen, J.D., MBA
SALT Senior Tax Manager
TaxOps

Mr. Korzhen joined TaxOps with over 15 years of state and local tax (SALT) specialization, driving positive tax...  |  Read More

Vorndran, Judith
Judith B. Vorndran, JD, CPA, MSBA
Partner
TaxOps

Ms. Vorndran helps clients and tax professionals navigate the morass of state and local tax issues with the goal of...  |  Read More