BarbriSFCourseDetails
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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

    Tuesday, October 5, 2021

  • 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 provide sales and use tax advisers and compliance professionals with a thorough and practical guide to overcoming state digital tax laws, collections, and reporting challenges. The panel will discuss recent state tax rules on digital goods and services, advertising and the influence of the Multistate Tax Commission, Streamline Sales Tax and global digital taxation developments. The panel will also discuss sourcing challenges to determine tax liability and identify nuances in managing sales and use tax collection and reporting regime.

Faculty

Stacey L. Roberts
State and Local Tax Director
TaxOps

Ms. Roberts has been making state and local tax (SALT) less taxing for thousands of businesses over the last 25 years. As a director of the SALTovation team at TaxOps, she guides dynamic businesses through compliance and strategic planning focused on minimizing risk and strengthening tax positions. Ms. Roberts honed her specialty at Andersen Worldwide/Andersen LLP, KPMG and Deloitte before moving in-house with a Fortune 500 company to administer state and local tax. She has also led the national SALT practice at a regional firm. Ms. Roberts is a member of the Colorado Legislative Task Force Concerning Tax Policy and a frequent speaker, instructor and author on SALT issues for industry and professional organizations.

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Judith B. Vorndran
Partner
TaxOps

Ms. Vorndran helps clients and tax professionals navigate the morass of state and local tax issues with the goal of making it less “taxing!” She is a nationally recognized thought leader and award-winning instructor with a steady focus on finding ways to simplify complex state and local tax issues and resolve areas of state tax controversy.

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Description

Post-Wayfair, certain jurisdictions have imposed new taxes on digital goods and services, including advertising, IT-platforms, cloud computing, and other data services. Tax advisers must grasp a complete understanding of evolving state tax laws to effectively manage their state tax footprint.

In addition to handling state sales and use tax challenges--such as separating state sales tax on invoices, sourcing transactions and nexus--tax advisers must now grapple with states over new items and revenues in their sales tax base.

Recently, Maryland became the first state to enact a tax on digital advertising, which imposes a tax on the gross revenues derived from digital advertising services, with multiple states considering similar tax rules and nexus standards. The panel will provide updates on challenges Maryland is having enforcing this tax, including delayed enforcement.

Other states, such as Colorado, have revamped their sales and use tax system to include taxing digital goods and services. States with home rule cities also create increased complexity for taxpayers. Tax staff should understand the impact of these state and local tax law developments, approaches to filing, exemptions, and other key challenges in maintaining sales and use tax compliance.

Listen as our panel discusses recent state tax law developments, nexus standards, and key concepts with digital taxation in a multistate context.

Outline

  1. Digital tax trends and recent state developments
  2. Sourcing transactions
  3. Additional influences on state tax law
  4. Digital tax collection and filing requirements

Benefits

The panel will discuss these and other key issues:

  • Recent state tax law developments on digital taxation
  • Grasping the meaning of important state tax law developments for sourcing and nexus
  • State tax agency administration of digital taxation and more

NASBA Details

Learning Objectives

After completing this course, you will be able to:

  • Acquire improved grounding in sales and use tax concepts for more effective compliance in various states
  • Ascertain the meaning of essential developments in sourcing and nexus as it relates to digital taxation
  • Recognize how states handle digital taxation differently
  • Understand how rapidly laws are evolving to tax the digital economy

  • 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, preparing complex tax forms and schedules; supervisory authority over other preparers/accountants. Specific knowledge and understanding of strength and weaknesses of policy and procedure generating Sales and Use Tax risks.

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.