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Learning from the 2018 Survey of State Tax Departments - Part 2

Venue

This is a virtual event, accessible over phone. Access instructions will be provided after registration.

Description

For the 18th consecutive year, Bloomberg Tax has sought to clarify each state's position on nexus by sending their annual Survey of State Tax Departments to senior state tax department officials in the District of Columbia, New York City, and the 45 states that impose a sales tax. In addition to nexus, the questionnaire asked officials about their state's tax sourcing rules, taxation of sharing economy transactions, refund claims, and qui tam and class action lawsuits. Nearly every state participated in this year’s survey.

This year, the survey was expanded to include questions addressing the states’ physical or economic nexus standard, notice and reporting requirements, and cookie nexus.

Part 2 of this two-part webinar series will take a closer look at the recent trends in state sales taxes, analyze the survey results in this area, and provide a discussion on recent changes in states’ imposition of sales tax reporting and collection obligations on out-of-state retailers.

Educational Objectives:
• Know the latest developments and trends regarding state sales taxes
• Identify the types of activities, which by themselves, might be sufficient to trigger income tax nexus in a state
• Understand the legal theories upon which the emerging state nexus doctrines are based
• Anticipate the nexus claims that may arise as a result of certain types of activities

Who would benefit most from attending this program?
Analyst/Specialist, Attorney/Counsel, Managing Partner, Of Counsel, Partner, Practice Group Leader

Presenters

Sylvia Dion
  • Founder and Managing Partner
  • PrietoDion Consulting Partners LLC

Sylvia F. Dion, CPA is the Founder & Managing Member of PrietoDion Consulting Partners LLC, a tax consulting firm specializing in providing State & Local Tax (SALT) consulting and compliance services to companies throughout the United States and in Europe, Canada, Australia, New Zealand, Mexico and Asia.

Prior to launching PrietoDion Consulting Partners, LLC, Sylvia's 25 plus years of professional tax experience include holding SALT Senior Management and Leadership positions with Ernst & Young (EY) and Grant Thornton, including serving as the New England Area Director of Employment Tax Services for EY.  In addition to her public accounting experience, Sylvia has also worked in the corporate tax departments of several high-tech, software and manufacturing companies. Currently, Sylvia specializes in providing tax consulting and compliance services to U.S. businesses as well as to businesses in many parts of the world.

In addition to providing tax consulting services and solutions, Sylvia is a speaker, writer and avid tax blogger. Her articles on SALT issues and developments have been published in the Journal of Accountancy, Journal of State Taxation, Journal of Multistate Taxation and Incentives, Journal of Practical US/Domestic Tax Strategies, Bloomberg BNA Tax Management Multistate Tax Report, Bloomberg BNA Weekly State Tax Report, Tax-Analysts State Tax Notes, and Institute for Professionals in Taxation (IPT) Tax Report.

Sylvia is also regarded as an authority on State "Amazon Laws" and Federal "Internet Sales Tax" legislation and has written about every federal proposal that have been introduced by the U.S. Congress since 2010.  Sylvia has also become recognized as a respected source on the sales tax implications of "deal-of-the-day" (e.g., Groupon) transactions and has authored journal articles and several blog articles on states treatment of Groupon and other deal-of-the-day promotions. Her reporting in this area has received favorable mention by Forbes.com.

She holds a Bachelor in Business Administration (BBA)  - Accounting from the University of Texas at El Paso, and a Masters in Professional Accounting (MPA) - Taxation Specialization, from the Red McCombs School of Business at the University of Texas at Austin.  Sylvia is a Certified Public Accountant (CPA).

Joseph Bishop-Henchman
  • Executive Vice President
  • Tax Foundation

Joe Bishop-Henchman is Executive Vice President at the Tax Foundation, where he analyzes state tax trends, constitutional issues, and tax law developments. Joe has testified or presented to officials in 36 states, testified before Congress six times, and has written over 75 major studies on tax policy. He holds a law degree from George Washington University and a bachelor’s degree in Political Science with a minor in Public Policy from the University of California, Berkeley.

In 2010, he was identified in State Tax Notes as among four people who “will likely dominate the field in the next 10 years,” and the Tax Foundation’s state policy program was honored as most influential in state tax policy by State Tax Notes for 2011, 2012, and 2013. His expertise has been cited by the Economist, the New York Times, the Wall Street Journal, USA Today, the Washington Post, the Los Angeles Times, the Baltimore Sun, the Orange County Register, the Philadelphia Inquirer, the Christian Science Monitor, CNN, NPR, ABC News, Bloomberg, C-SPAN, CNBC, Fox, Forbes, Fortune, Governing, Barron’s, Kiplinger’s, Stateline, Reuters, the Associated Press, and by 24 law review articles.

Joe is admitted to practice law in New York, Maryland, the District of Columbia, and before the U.S. Supreme Court.

Lauren Colandreo
  • State Tax Law Editor
  • Bloomberg BNA

Lauren Colandreo is a State Tax Law Editor with Bloomberg BNA, where she analyzes recent changes in state tax law, develops new products and maintains existing products, including Bloomberg BNA’s practice tools, navigators and portfolios. Lauren also contributes to the Daily Tax Report: State, SALT Talk blog and co-authors an annual special report analyzing the key factors driving state income taxation of trusts.  Lauren’s 2013 report won the 2014 Gold Regional ASBPE Award of Excellence for Original Research. As a member of the State Tax Evaluators and Tools group, Lauren’s primary focus is nexus-creating activities for corporate income tax, sales and use tax and trust income tax, as well as corporate income tax apportionment/sourcing issues. She holds a B.S. and a B.A. from Salisbury University, a J.D. from the Columbus School of Law at the Catholic University of America and an LL.M. in Taxation and Estate Planning Certificate from the Georgetown University Law Center.

Continuing Education

Credits:
1.0 General COA, 1.0 CLE
Practice Areas:
Taxes
Prerequisite:
A basic understanding of state tax.
Level:
Intermediate
Production Date:
06/13/2018