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2024 Summer SaLT Update
2:00 – 3:00 pm ET
1 hr CPE/CPD in Taxes
Program Level: Update
During this webinar, Jordan Goodman and David Hughes will provide an update on recent developments in the world of State and Local Tax with respect to apportionment (also called sourcing/situsing).
Learning Objectives
- The participant will understand the different methods of apportionment for sales tax and income tax
- The participant will be able to distinguish the way that income tax apportionment and sales tax situsing vary
- The participant will comprehend the differences between Cost of Performance and Market Based Sourcing for sales of goods other than tangible personal property
- The participant will be able to identify those states that use ultimate destination sourcing
- The participant will become familiar with the Multistate Tax Commission’s situsing waterfall for transaction taxes
Speaker Bio
David A. Hughes
Partner
Kilpatrick Townsend & Stockton LLP
David is a partner in KTS’ State and Local Tax (SALT) Group. He helps clients limit their state and local tax exposure through sensible planning and, when necessary, vigorous litigation strategies. David advises Fortune 500 companies, privately-held companies, middle-market businesses and individuals on strategies to minimize their state and local tax exposure, maintain compliance and reduce the risk of audit problems. This includes income tax, sales/use tax, franchise tax, gross receipts tax, and unclaimed property matters involving nexus, apportionment, business income, unitary business groups, credits, losses and exemptions. |
Speaker Bio
Jordan M. Goodman
Partner
Kilpatrick Townsend & Stockton LLP
Jordan is a partner in KTS’ State and Local Tax (SALT) Group and focuses his practice on resolving complex SALT controversies for Fortune 1000 corporations and wealthy families, nationwide. Jordan represents operationally complex companies in manufacturing, retail, financial services, e-commerce, broadcasting and telecommunications. As an attorney and CPA with decades of experience, Jordan has successfully resolved tax controversies in nearly every state and has counseled clients on the full range of tax issues and organizational structures affecting their businesses. |