Bloomberg BNA's 13th annual Survey of State Tax Departments, asked many questions aimed at clarifying each state's positions on the gray areas of corporate income and sales and use tax administration, with an emphasis on nexus policies. Now we want to share those results with you in a brand new webinar – and all registrants will receive a copy of the 2013 Survey with our compliments!
This year, the states told us the different scenarios under which income tax nexus could be triggered by an out-of-state corporation owns or leases an internet server within their borders. The states further explained their nexus policies regarding telecommuters and specified their tax treatment of non-U.S. entities. Sales tax nexus questions covered activities such as trade shows, shipments from an unrelated distribution center, and the consequences of being part of a controlled group with an affiliate that is physically present within a state.Be among the first to learn the results of Bloomberg BNA’s annual Survey of State Tax Departments! Upon completion of this program, you will be able to:
Remember: Registration for this webinar and you will receive a complimentary copy of Bloomberg BNA's 2013 Survey of State Tax Departments (a $125 value).
Prerequisite: NoneLevel: BasicDelivery Method: Group Live; followed by Q & ARecommended CPE Credit: 1.5 credits
Fred Nicely, Council on State Taxation; Thomas Shimkin, Multistate Tax Commission and Steven Roll, Bloomberg BNA
Fred Nicely serves as Tax Counsel for COST. Fred's role as Tax Counsel extends to all aspects of the COST mission statement: "to preserve and promote equitable and nondiscriminatory state and local taxation of multijurisdictional business entities." Before joining COST, Fred served in the Ohio Department of Taxation for four years as Deputy Tax Commissioner over Legal and for the prior seven years as the Department's Chief Counsel.He is a frequent speaker and author on Ohio's tax system and on multistate tax issues generally.
Thomas Shimkin has worked for the Multistate Tax Commission since 1998, first as counsel to the Commission's National Nexus Program, then as counsel in the Commission's legal division where he worked on tax policy issues and model legislation. He is now director of the National Nexus Program. His responsibilities include working with states to develop uniform policies with respect to nexus issues; educating taxpayers about nexus; and managing the Commission's fast-growing multistate voluntary disclosure program.
Steven Roll, Assistant Managing Editor for State Tax at Bloomberg BNA