Jun

    Virtual 2020 May Tax Meeting: State & Local Taxes

    1 PM EDT

    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

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      06/24/2023

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      06/24/2023

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      06/24/2022

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      Available until:

      06/24/2021

    2.00 total credit hours including

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      2.00 credit hours

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      06/24/2023

    2.00 total credit hours including

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      Available until:

      06/24/2023

    2.50 total credit hours including

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      2.50 credit hours

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      12/30/2022

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      06/24/2023

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      06/24/2022

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      06/24/2023

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      06/24/2023

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      06/24/2023

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      Approved

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      06/24/2023

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      06/24/2022

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      06/24/2022

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      06/24/2023

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      06/24/2023

    2.40 total credit hours including

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      06/24/2023

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      06/24/2022

    2.00 total credit hours including

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      06/24/2023

    2.40 total credit hours including

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      06/24/2023

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      12/31/2020

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      06/24/2023

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      06/24/2023

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      06/24/2023

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      06/24/2023

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      06/24/2023

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      06/24/2023

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    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.

    Event Details

    Format

    Web

    Date

    Jun 25, 2020

    2020-06-25T13:00:00-04:00 2020-06-25T15:00:00-04:00 Virtual 2020 May Tax Meeting: State & Local Taxes

    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.

    Sponsors

    Section of Taxation

    MCLE Information

    The ABA will seek 2.0 CLE credit hours in 60-minute-hour states, and 2.4 CLE credit hours in 50-minute states. Credit hours are estimated and are subject to each state’s approval and credit rounding rules.

    CPE Information

    The American Bar Association 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 for Group Live programs (live in-person). State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Due to the COVID-19 crisis, many State boards of accountancy are providing flexibility in the instructional delivery method and allowing for Group Live approved providers to issue credits for Group Live Internet Based vended programs. Kansas does not allow for this flexibility, and waiver requests are pending with Iowa, New York, and North Dakota. All other State boards of accountancy have noted their flexibility. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www. learningmarket.org. Recommended CPE Credits and Fields of Study: Program attendees can earn up to 3 CPE credits in Tax. There are no prerequisites.

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