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
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.
- State requirements to impose taxes
- Tax reporting rules and compliance
- Origin-based vs. destination-based sourcing rules
- "Home rule" jurisdictions
- Effective techniques in handling state regulatory enforcement actions
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?
Alexander Korzhen, J.D., MBA
SALT Senior Tax Manager
Mr. Korzhen joined TaxOps with over 15 years of state and local tax (SALT) specialization, driving positive tax... | Read More
Mr. Korzhen joined TaxOps with over 15 years of state and local tax (SALT) specialization, driving positive tax outcomes for clients of all sizes across industries. He has extensive experience in all aspects of SALT consulting, planning and compliance.Close
Judith B. Vorndran, JD, CPA, MSBA
Ms. Vorndran helps clients and tax professionals navigate the morass of state and local tax issues with the goal of... | Read More
Ms. Vorndran helps clients and tax professionals navigate the morass of state and local tax issues with the goal of making it less “taxing!” She is a nationally recognized thought leader and award-winning instructor with a steady focus on finding ways to simplify complex state and local tax issues and resolve areas of state tax controversy.Close