State Corporate Income Apportionment: Key Fundamentals and Legislative Trends

Understanding State Approaches to Factor Weighting, Service Revenue, Joyce v. Finnegan, Gillette and Other Apportionment Concepts

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

Conducted on Tuesday, May 30, 2017
Recorded event now available

This webinar will prepare tax staff for state income tax compliance by multi-state companies with a review of key apportionment concepts, relevant court decisions, and new state laws and proposals.


Tax professionals, particularly those new to state corporate income tax compliance, require a sturdy grounding in the similarities, differences and latest trends in state approaches and formulae for apportioning a company’s income.

Grasping the role of sales, payroll and property factors and developing an awareness of the single-sales formulae are a strong start. Tax pros must also learn the differences between Joyce and Finnigan approaches to income apportionment, market-based and cost-of-performance sourcing, and definitions of carryback and throwout.

Gillette Co. v. Franchise Tax Bd. (the Supreme Court denied cert. Oct. 11, 2016, leaving the California Supreme Court’s ruling intact), other recent state court rulings, and state legislation are reshaping the apportionment landscape. An explanation of essential multi-state concepts governing apportionment of income will position newer tax specialists at companies and accounting firms to work more effectively.

Listen as our panel of experienced tax advisers provides a fundamental overview of the most essential concepts in state apportionment of business income for taxation.


  1. Apportionment formulae key concepts
    1. Sales, payroll and property factors
    2. Trend to single-sales apportionment
  2. How market-based and cost-of-performance sourcing work
    1. Sourcing of sales involving common carrier delivery
  3. Examples of carryback and throwout rules
  4. Latest developments in state courts and legislatures
    1. Gillette and other cases, impact on multi-state tax compact
    2. Recent legislative and judicial developments


The panel will explain these and other important topics:

  • Factor-weighting in apportionment formulae, and the latest snapshot of single-sales states
  • Cost-of-performance and market-based sourcing rules
  • The practical differences between a Joyce and Finnigan state
  • States that employ carryback and throwout provision—and what they mean for corporate taxpayers

Learning Objectives

Upon completing this seminar, you will be able to:

  • Identify apportionment formulae key concepts
  • Distinguish between market-based and cost-of-performance sourcing work
  • Recognize carryback and throwout rules
  • Determine impact of relevant of state court rulings on the multi-state compact


Barry H. Horowitz, CPA, MST, Partner
WithumSmith+Brown, New York

Mr. Horowitz has over 30 years of professional accounting experience and is the Team Leader of the Firm's Tax Services State and Local Tax Group. He advises clients in residency and nexus issues, entity level taxes, sales and use taxes, and other business and personal tax matters. He also counsels clients in strategic planning, transaction reviews, risk assessment, tax law compliance and corporate restructuring. He often provides in-depth lectures and learning sessions on key state and local tax issues. He was formerly an appointed member of the Commissioner’s Advisory Council for both the NYS Department of Taxation & Finance and the NYC Department of Finance.

Akash Sehgal, Partner
Green Hasson Janks, Los Angeles

Mr. Sehgal leads the Firm’s state and local tax practice with a focus on multistate income and franchise tax, sales and use tax and credits and incentives. He has over 19 years of state and local tax experience with two Big Four firms. He assists clients on complex state and local tax issues related to transactional planning, mergers and acquisitions, general day-to-day consulting and compliance. His experience includes handling state tax issues in California, Oregon, Idaho and Washington and local city taxes including the Los Angeles City Business Tax. He is a frequent speaker for a variety of tax associations.

Stephen Basiaga, JD, LLM
WithumSmith+Brown, Princeton, N.J.

Mr. Basiaga works within the Firm's State and Local Tax, Tax Controversy and National Tax Services' Groups, performing tax research and planning, drafting client and in-house memoranda, and performing a myriad of consulting services for indirect and direct state and local tax matters. His engagements have included multistate voluntary disclosure agreements, income and sales tax audits, nexus studies, the federal and state impact of the final tangible personal property regulations, mergers and acquisitions, and tax return reviews for both corporate and pass-through entities.

Frances Ellington, Tax Manager
Green Hasson Janks, Los Angeles

Ms. Ellington has experience in state tax controversy, multi-state planning and multi-state compliance in both public accounting and private industry. She advises clients on various state and local tax topics, including income and franchise tax apportionment and sourcing analysis. She is a doctoral candidate at Grenoble Ecole de Management with research related to corporate taxation and the Multi-state Tax Compact. In addition, she is a Tax Lecturer at UNC Kenan-Flagler Business School.

EA Credit

Enrolled Agent credit processing is available for an additional fee per person.

EA Processing $5.00


Recorded Event

Includes full event recording plus handouts.

Note: Self-study CPE and EA credits are not offered on recorded events.

Recorded Webinar Download $247.00

How does this work?

Recorded Audio Download (MP3) $247.00

How does this work?

DVD (Slide Presentation with Audio) $247.00 plus $9.45 S&H

How does this work?


National Registry of CPE Sponsors

Strafford Publications, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

IRS Approved Provider

Strafford is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Program Materials

Requires Adobe Reader 8 or later. Download Acrobat FREE.

Program Materials

Requires Adobe Reader 8 or later. Download Acrobat FREE.

or call 1-800-926-7926

CPE Credit

Strafford is a NASBA CPE sponsor and our live webinars qualify for CPE credits. They offer you a high quality, cost effective, and convenient CPE option, with no lost travel time or expenses.

or call 1-800-926-7926

EA Credit

Strafford is an IRS approved continuing education provider and this course is approved for 2 enrolled agent (EA) credit hours.

or call 1-800-926-7926

Customer Reviews

Coverage was practical and straightforward. Well done.

Stuart J. Frentz

Bradley Arant Boult Cummings

The program had excellent presenters that were extremely knowledgeable.

Lisa R. Volland

Legacy Professionals

Offered different view points and real life, practical examples.

Angela Chretin

Northrop Grumman

Real life examples that we could relate to.  Keep up the great work.

Brett Terrebonne


It was an excellent program!!

Marni Odermann


or call 1-800-926-7926

State Income Tax Advisory Board

David Adler

Director of Multistate Tax Services

Deloitte Tax

Elizabeth Bowman

Tax Research Analyst

ADP Tax Credit Services

Stephanie Anne Lipinski-Galland


Williams Mullen

Don Griswold

Executive Tax Counsel

Berkshire Hathaway Tax Group

Walter Pickhardt


Faegre Baker Daniels

Richard Pomp

Professor of Tax Law

University of Connecticut

Michael Press


Scout Economics

Tammy Propst



Richard Weiss

Tax Research Manager

ADP Tax Credit Services

Thomas Zaino

Managing Member

Zaino Hall & Farrin

or call 1-800-926-7926

Our Guarantee

Strafford webinars are backed by our 100% Unconditional Money-Back Guarantee: if you are not satisfied with any of our products, simply let us know and get a full refund. For more information regarding complaints and refunds, please contact us at 1-800-926-7926 ext 10. Complaints regarding this program can be submitted via the course evaluation found in the “Thank you” e-mail at the end of the course.