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Course Details

Course Information
  • smart_display Format

    On-Demand

  • signal_cellular_alt Difficulty Level

    Intermediate

  • work Practice Area

    Corporate Tax

Date & Time
  • event Date

    Thursday, May 4, 2023

  • schedule Time

    1:00 p.m. ET./10:00 a.m. PT

  • timer Program Length

    110 minutes

Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

$247.00
CPE
ALL

This course will guide tax professionals with an in-depth analysis of the sales tax treatment of direct mail promotions, outsourced customer billings, and electronic communications after recent state tax law changes. The panel will discuss nexus-related issues, the taxability of postage and shipping, reporting obligations, recent state regulations and decisions including Quad Graphics Inc. v. N.C. Dep't of Revenue, and the rapid rise in sales tax audits and how to prepare for these.

Faculty

Martin Eisenstein
Managing Partner
Brann & Isaacson

Mr. Eisenstein is one of the nation’s leading experts in state and local taxation of information technology. He has wide experience in state and local tax issues and has represented prominent providers in major litigations, including filing amicus briefs in the United States Supreme Court. He is a regular contributor to State Tax Notes, among other publications, writing on state tax developments. Mr. Eisenstein has been selected consistently by his peers as one of The Best Lawyers in America.

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Jamie E. T. Szal
Partner
Brann & Isaacson

Ms. Szal focuses her practice on assisting businesses in all aspects of state and local tax controversy, from regulatory and administrative proceedings through civil litigation. She came to Brann & Isaacson following several years at the Massachusetts Department of Revenue. As Counsel in both the Litigation Bureau and Office of Appeals, she focused on complex tax issues facing corporations and pass-through entities. She earned her LL.M. in Taxation and Certificate in State and Local Taxation, both with distinction, from Georgetown University Law Center.

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Description

State sales and use tax treatment of promotional and non-promotional direct mail and electronic communications has been significantly affected since the U.S. Supreme Court's decision in Wayfair. Customer communications delivered both in a printed format and via the internet are a substantial part of corporate marketing and customer satisfaction. Still, state sales tax regulations regarding such communications are varied and challenging.

Questions and potential problems abound with direct mail and electronic communications. Most recently, the North Carolina Supreme Court upheld an assessment of sales tax on Quad Graphics, a commercial printing company, rejecting a lower court’s reliance on the precedent set in the U.S. Supreme Court's decision McLeod v. J.E. Dilworth Co., 322 U.S. 327 (1944). Dilworth prohibited the assessment of sales tax in North Carolina when transfer of title and property took place in another state. Company tax professionals and advisers must stay abreast of trends in state sales and tax regulations.

Listen as our panel of experienced sales tax advisers helps clarify the confusion over state tax policy concerning the delivery of both promotional and non-promotional communications for tax specialists who deal in that industry and for state tax consultants.

Outline

  1. Essential concepts concerning taxability: direct mail and electronic communications
  2. Examples of specific state laws and tax policies
  3. Nexus issues
  4. Sourcing of direct mail materials
  5. Taxability of postage, shipping, and other mailing services, and the strategy of itemizing charges
  6. Latest state actions
  7. Preparing for a sales tax audit

Benefits

The panel will focus on these and other material aspects of state sales and use tax treatment of printed and online communications:

  • Policies of major states: Which states tax or exempt promotional, non-promotional, or electronic communications?
  • Obligations of printers, customers of printers, and service providers--Wayfair
  • Sourcing: Which jurisdictions should receive the tax from a direct mail or electronic communication program with recipients located in multiple states?
  • Audits: What kind of documentation may state tax auditors expect to review and/or accept in this area?
  • Taxability of different services? How to minimize the tax bill?
  • Latest state actions: Which administrative and court rulings, state and local regulations, SSTP matrix changes, etc. should get a multistate company's attention?

NASBA Details

Learning Objectives

After completing this course you will be able to:

  • Recognize the impact of Wayfair on the tax treatment of direct mail promotions, bill mailings, and remote marketing
  • Understand the various state sales and use tax treatments of direct mail promotions, bill mailings, and remote marketing
  • Identify those states that impose sales and use tax on internet-provided bills and marketing materials
  • Determine the documentation your company should maintain and present to state tax auditors in the event of a sales and use tax examination
  • Ascertain specific state differences in taxation of online marketing materials

  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite: Three years+ business or public firm experience at mid-level within the organization, dealing with complex multi-state sales and use tax collecting and reporting; supervisory authority over other preparers/accountants. Knowledge of the U.S. Supreme Court's ruling in South Dakota v. Wayfair, Multi State Tax Commission model nexus standards, and the primary nexus approaches used by most states.

Strafford Publications, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.