Multi-State Taxation

Description:

MULTI-STATE TAXATION

This one-day seminar will bring you up-to-date on recent legislation, including discussion on:

-The Changing Face of Nexus
-Multi-state tax apportionment 
-Sales & Use Taxes: The Marketplace Fairness Act

Highlights:

*Public Law 86-272 determines when a multi-state business is subject to state income taxes. When the law does not apply, states have taken various actions to fill the void such as: adopt a “doing business” standard for determining whether in-state activities create nexus for income tax purposes (regardless of a physical presence): adopt an “economic nexus” standard based on the amount of income or sales derived from sources within the state (regardless of a physical presence); adopt a “factor presence” nexus standard under which income tax nexus exists if in-state sales exceed a specified threshold.

*The Marketplace Fairness Act (formerly known as the Streamlined Sales Tax Project(SSTP). 

*Steps businesses can take to remain in compliance in today’s multi-state tax environment.

Objectives:

Attendees will learn about taxes not protected under Public Law 86-272 (non-net income based taxes) such as: franchise taxes, net worth taxes, gross receipt taxes, and sales taxes and will gain an understanding of how sales must be apportioned to the states: market-based sourcing rules vs. cost-of-performance based sourcing rules.

Prerequisites:

Basic knowledge of federal and state tax reporting.

Notes:

Lunch will not be provided for this event.

Category:

TX

Credits:

8

Members

Standard Fee: $260.00

Non-Members

Standard Fee: $260.00

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Vendor:

Boston Tax Institute, Ltd.

Location:

Fireside Inn & Suites
81 Riverside Street
Portland, ME 04103
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Start:

September 17, 2019 8:30am

End:

September 17, 2019 4:30pm

Check-in starts at 8:00am

Leader:

Mello, Inez

Inez M. Mello, CPA,MBA has over 25 years of state and local tax experience. A seasoned tax professional, Inez’s areas of expertise include all facets of multi-state and local tax planning and compliance.

Ms. Mello’s wide breadth of state and local tax knowledge is reflected in the numerous seminars and education symposiums that she leads for associations including CPE, Inc., Lorman Education Services and the Massachusetts Society of CPAs. Ms. Mello is the Chair of the Massachusetts Society of CPA’s State Taxation Committee and serves on the Rhode Island Society of CPA’s State Taxation Committee. Ms. Mello served on CCH’s National State Tax Advisory Board. An active member of the Institute of Managerial Accountants, she is the President of the Providence, Rhode Island Chapter. Ms. Mello has continued her scholastic pursuits, serving as an adjunct professor for Bryant University and Johnson & Wales University. Ms. Mello is Bryant University’s Graduate Multi-State Tax Professor.

Ms. Mello is extremely well-known throughout the business community and was recognized by the U.S. Small Business Administration as the Rhode Island Women in Business Champion of the Year in 2007.

Prior to becoming a multi-state tax consultant, Ms. Mello has served in various Director Roles for several CPA firms throughout New England. In this capacity, she helped establish and grow their state and local tax practices as well as oversaw all multi-state and local tax issues.

Designed For:

Tax practitioners advising clients in Maine and beyond.

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