Publications | Book
The Property Tax Deskbook, 23rd Edition, 2018
Virtual 2020 May Tax Meeting: State & Local Taxes [CC]
![Virtual 2020 May Tax Meeting: State & Local Taxes [CC]](/content/dam/aba-cms-dotorg/products/ecd/ondemand/401078781/401078781.Def.L.png.transform/product-2x/img.png)
Virtual 2020 May Tax Meeting: State & Local Taxes [CC]
Two one-hour panels, including: digital services and their SALT consequences and the scope of Public Law 86-272 in this Post-Wayfair, high-tech era. See below for panel details.
Select your state to learn more about the credit details and status of CLE application. Credit is not available for states not listed.
2.00 total credit hours including
-
General
Status:
Approved
2.00 credit hours
Available until:
12/31/2024
2.00 total credit hours including
-
General
Status:
Available for credit
2.00 credit hours
Available until:
12/31/2024
2.00 total credit hours including
-
General
Status:
Available for credit
2.00 credit hours
Available until:
12/31/2024
2.00 total credit hours including
-
General
Status:
Approved
2.00 credit hours
Available until:
12/31/2024
2.00 total credit hours including
-
Substantive Law
Status:
Available for credit
2.00 credit hours
Available until:
06/24/2023
2.00 total credit hours including
-
General
Status:
Approved
2.00 credit hours
Available until:
12/31/2024
2.00 total credit hours including
-
General
Status:
Approved
2.00 credit hours
Available until:
12/31/2022
2.00 total credit hours including
-
General
Status:
Available for credit
2.00 credit hours
Available until:
12/31/2024
2.00 total credit hours including
-
General
Status:
Self apply
2.00 credit hours
Available until:
06/24/2023
2.50 total credit hours including
-
General
Status:
Approved
2.50 credit hours
Available until:
12/24/2021
2.00 total credit hours including
-
General
Status:
Applied for
2.00 credit hours
Available until:
06/24/2023
2.00 total credit hours including
-
General
Status:
Approved
2.00 credit hours
Available until:
06/24/2023
2.00 total credit hours including
-
General
Status:
Approved
2.00 credit hours
Available until:
12/31/2024
2.00 total credit hours including
-
General
Status:
Self apply
2.00 credit hours
Available until:
06/24/2025
2.00 total credit hours including
-
General
Status:
Approved
2.00 credit hours
Available until:
06/24/2022
2.00 total credit hours including
-
General
Status:
Approved
2.00 credit hours
Available until:
08/05/2021
2.00 total credit hours including
-
General
Status:
Self apply
2.00 credit hours
Available until:
06/24/2021
2.00 total credit hours including
-
General
Status:
Approved
2.00 credit hours
Available until:
06/24/2021
2.00 total credit hours including
-
General
Status:
Self apply
2.00 credit hours
Available until:
06/24/2023
2.00 total credit hours including
-
General
Status:
Self apply
2.00 credit hours
Available until:
06/24/2023
2.00 total credit hours including
-
General
Status:
Approved
2.00 credit hours
Available until:
06/24/2022
2.00 total credit hours including
-
General
Status:
Self apply
2.00 credit hours
Available until:
06/24/2023
2.00 total credit hours including
-
General
Status:
Self apply
2.00 credit hours
Available until:
06/24/2023
2.40 total credit hours including
-
General
Status:
Self apply
2.40 credit hours
Available until:
06/24/2023
2.00 total credit hours including
-
General
Status:
Approved
2.00 credit hours
Available until:
07/21/2022
2.00 total credit hours including
-
General
Status:
Applied for
2.00 credit hours
Available until:
06/24/2023
2.40 total credit hours including
-
General
Status:
Available for credit
2.40 credit hours
Available until:
12/31/2024
2.00 total credit hours including
-
General
Status:
Self apply
2.00 credit hours
Available until:
06/24/2023
2.00 total credit hours including
-
General
Status:
Self apply
2.00 credit hours
Available until:
06/24/2022
2.00 total credit hours including
-
General
Status:
Approved
2.00 credit hours
Available until:
12/31/2024
2.00 total credit hours including
-
General
Status:
Available for credit
2.00 credit hours
Available until:
12/31/2024
2.40 total credit hours including
-
General
Status:
Reciprocity
2.40 credit hours
Available until:
12/31/2024
2.00 total credit hours including
-
General
Status:
Approved
2.00 credit hours
Available until:
12/31/2024
2.00 total credit hours including
-
Areas of Professional Practice
Status:
Approved
2.00 credit hours
Available until:
12/31/2024
2.00 total credit hours including
-
General
Status:
Approved
2.00 credit hours
Available until:
06/24/2023
2.00 total credit hours including
-
General
Status:
Approved
2.00 credit hours
Available until:
12/31/2024
2.00 total credit hours including
-
General
Status:
Approved
2.00 credit hours
Available until:
06/24/2023
2.00 total credit hours including
-
General
Status:
Approved
2.00 credit hours
Available until:
12/31/2021
2.50 total credit hours including
-
General
Status:
Applied for
2.50 credit hours
Available until:
06/24/2023
2.00 total credit hours including
-
Substantive
Status:
Available for credit
2.00 credit hours
Available until:
06/24/2023
2.00 total credit hours including
-
General
Status:
Self apply
2.00 credit hours
Available until:
06/24/2023
2.00 total credit hours including
-
General
Status:
Approved
2.00 credit hours
Available until:
06/24/2022
2.00 total credit hours including
-
General
Status:
Approved
2.00 credit hours
Available until:
06/25/2022
2.00 total credit hours including
-
General
Status:
Available for credit
2.00 credit hours
Available until:
06/24/2023
2.00 total credit hours including
-
General
Status:
Self apply
2.00 credit hours
Available until:
06/24/2023
2.00 total credit hours including
-
General
Status:
Self apply
2.00 credit hours
Available until:
06/24/2023
2.00 total credit hours including
-
General
Status:
Approved
2.00 credit hours
Available until:
06/20/2022
2.00 total credit hours including
-
General
Status:
Applied for
2.00 credit hours
Available until:
06/24/2022
2.00 total credit hours including
-
General
Status:
Applied for
2.00 credit hours
Available until:
06/24/2023
2.00 total credit hours including
-
General
Status:
Approved
2.00 credit hours
Available until:
12/31/2024
2.00 total credit hours including
-
General
Status:
Approved
2.00 credit hours
Available until:
06/24/2023
2.00 total credit hours including
-
General
Status:
Approved
2.00 credit hours
Available until:
10/31/2021
2.00 total credit hours including
-
Law & Legal Procedure
Status:
Self apply
2.00 credit hours
Available until:
06/24/2025
2.40 total credit hours including
-
General
Status:
Applied for
2.40 credit hours
Available until:
06/24/2023
2.00 total credit hours including
-
General
Status:
Approved
2.00 credit hours
Available until:
06/24/2021
2.00 total credit hours including
-
General
Status:
Self apply
2.00 credit hours
Available until:
06/24/2023
$00
NON-MEMBERS
$00
MEMBERS
$00
SECTION MEMBERS
*Additional discounts may apply at checkout
Log In to view your rate
Unlock the discounted member rate
Join first as a member, and then purchase this product at special member pricing.
Closed Captioned. 1:00 PM - 2:00 PM
The Digital Era: Digital Services and their Opaque SALT Consequences. Digital services present an ever-changing landscape, as do the states’ responses to them. Maryland and Nebraska have proposed new and controversial taxes on digital advertising. The panel will examine how these proposed taxes and other developments fit within current and proposed US and European taxes on the digital economy. The discussion will also include grounds for objecting to taxes on digital services, including challenges under the US Constitution and Internet Tax Freedom Act.
Panelists:
Ted Bernert, BakerHostetler, Columbus, OH (Moderator)
Jennifer Karpchuk, Chamberlain Hrdlicka White Williams & Aughtry, West Conshohocken, PA
Jeanette Moffa, Moffa Sutton & Donnini, Ft. Lauderdale, FL
2:00 PM - 3:00 PM
The Scope of Public Law 86-272 in this Post-Wayfair, High-Tech Era. The constitutional limitations of the Commerce Clause on state and local taxes were significantly changed by the United States Supreme Court’s decision in June 2018 in South Dakota v. Wayfair, Inc. But what impact, if any, have the Wayfair decision and technological developments, such as the utilization of increasingly interactive websites by American businesses, had on the applicability of Public Law 86-272, a 1959 federal statute that created a state and local income tax nexus safe harbor for sellers in interstate commerce whose business activity in a customer’s state is limited to the solicitation of sales orders for tangible personal property, with those sales orders being processed and filled by the seller at locations outside the customer’s state? This panel will explore this important jurisdictional issue for American businesses.
Panelists:
John A. Biek, Neal Gerber & Eisenberg LLP, Chicago, IL (Moderator)
Shirley K. Sicilian, KPMG LLP, Washington, D.C.
Helen Hecht, Multistate Tax Commission, Washington, D.C.
Product Details
Panelists
Edward J Bernert, Helen Hecht, Jeanette Elizabeth Moffa, Jennifer Weidler Karpchuk, John A Biek, Shirley Klenda Sicilian
Sponsors
Section of Taxation
Product Code
TX2006MAYW06OLC
Duration
120
Publication Date
6/25/2020 12:00:00 AM
Related Products
Publications | E-Book
A Practitioner's Guide to Innocent Spouse Relief, Second Edition
Publications | Book
Sections 409A and 457: Answers to 250 Frequently Asked Questions
Related Events
May
13
Events | Webinar
Real Estate in Trust: Things Your Successor Trustee Wants You to Know
CLE 90 min
Join Whittier Trust’s Juliana Ricks and Tom Frank as they explore the fascinating world of what life is like for a successor trustee of a real estate portfolio.
Jun
21
Events | Webinar
Virtual 13th Annual U.S. and Latin American Tax Practice Trends Conference
ETHICS 60 min
The Virtual 13th Annual U.S. and Latin America Tax Practice Trends Conference will focus on practical tax practice trends for multinational corporations and their international advisors, as well as p…
Apr
07
Events | Webinar
ERISA Fiduciary Institute 2021: 6-Part Webinar Series
CLE 420 min
The ERISA Fiduciary Institute 2021 6-Part Webinar Series will present the latest developments in ERISA fiduciary prudence, including good governance and plan operational practices in the face of curr…