State and Local Taxation of Cryptocurrency, Nonfungible Tokens, and Digital Assets
Sales Tax, Sourcing, Unclaimed Property, and Other Issues
Recording of a 110-minute CPE webinar with Q&A
This webinar will update SALT practitioners on the state tax implications of buying and selling digital assets. Our panel of cryptocurrency professionals will review the latest states' responses to buying, selling, and holding digital currency and similar assets, including state, sales, and unclaimed property considerations.
Outline
- SALT and digital assets: introduction
- Types of assets
- Federal taxation vs. SALT
- State taxation
- Sales taxation
- Unclaimed property
- Other considerations
Benefits
The panel will cover these and other critical issues:
- Sourcing sales tax for NFT purchases
- State responses to the taxation of digital cryptocurrency
- How unclaimed property rules are applied to digital assets by states
- Recent state guidance impacting state and local taxation of digital currency transactions
Faculty
Ralph McKinney, Jr.
Associate Professor of Management
Marshall University
Mr. McKinney, Jr. is an Associate Professor of Management at the Brad D. Smith Schools of Business at the Lewis College... | Read More
Mr. McKinney, Jr. is an Associate Professor of Management at the Brad D. Smith Schools of Business at the Lewis College of Business at Marshall University. He has authored several publications concerning cryptocurrency, economics, forensic business practices, human resource management, indigent criminal defense, and poverty. In 2010, Mr. McKinney was recognized as one of 11 instructors for the Pearson NEIS Economics Insider Contest Instructor Award. In 2017, he was awarded the Robert P. Alexander Award of Research Excellence and was a member of the winning team for the Design for Delight Challenge. Mr. McKinney holds degrees from Aston Business School at Aston University in Birmingham, England (DBA), Marshall University (MBA) and West Virginia State University (RBA). Additionally, he is a licensed Private Investigator.
CloseTom Norton, CPA, JD, LL.M
CPA, Assistant Professor Accounting and Legal Environment
Marshall University
Mr. Norton is a proud son of Marshall where he graduated with a dual bachelors in accounting and finance. In the midst... | Read More
Mr. Norton is a proud son of Marshall where he graduated with a dual bachelors in accounting and finance. In the midst of graduating from Marshall and starting law school at West Virginia University, he passed all four parts of the CPA exam. After law school, Mr. Norton gained extensive law experience advising judges at the Circuit Court level as well as the West Virginia Supreme Court. He completed his LL.M. at Georgetown University while working as a CPA.
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CPE credit is not available on downloads.
CPE On-Demand