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Course/Product Description
Title:

Sales Factor: Destination Sales, Dock Sales, Throwback and Throw-Out

SKU:WC-1016956
Date / Time: Recorded
Format: Webinar
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Description:

Taxpayers doing business in multiple jurisdictions have to deal with various sales assignment rules that can be challenging to experienced tax experts.

This webinar will assist you in understanding how to assign sales, when to throwback sales, supporting the decision to "not" throwback sales and when the throw-out rule applies. This matter is frequently the focus of tax examinations and can result in unplanned tax assessments.

Having an understanding of these rules assists taxpayers in properly computing apportionment formulas and provides a foundation for future planning.

Agenda

Purpose of the Sales Factor

Destination Sales
  • Assignment of Sales
  • Tangible Goods vs. Services
  • Ultimate Destination of the Purchaser
  • Mobile Property
Dock Sales
  • How to Identify?
  • When Do Dock Sales Become an Issue?
  • Can the Sale Be Counted by Two States?
Throwback Sales
  • Taxable in Another State
  • What Is a Throwback Sale?
  • When to Throwback to Your State?
  • Joyce v. Finnigan Rules
  • Burden of Proof
  • Foreign Sales
  • Double Throwback
Throw-Out Sales
  • When Does It Apply
  • Recent Developments
About The Presenter

Paul McGovern, CPA
  • Senior director in BDO USA, LLP’s Costa Mesa, California
  • Tax auditor for the California Franchise Tax
  • Wrote articles on state taxation that have been published in The Tax Adviser
  • Certified Public Accountant licensed in California
  • Member of the California Society of CPAs and the AICPA
  • B.S. degree, Fordham University, Gabelli School of Business


Cannot Attend The Live Presentation?

This presentation is also available in a recorded format, in CD version, as shown in the pricing options below.

About Webcasts / Audio Conferences / Podcasts:

Webcasts, audio conferences, and podcasts are presentations that you attend via the Internet, phone, or mobile device at a specified date and time for "live" versions, or at your convenience for "recorded" and "On-Demand" versions.

The live versions are interactive, meaning that participants can ask questions in real time, plus are a very cost-effective form of training because 1) you receive fast, convenient learning without any out-of-office time; 2) you can invite as many colleagues as you'd like to listen in on a single phone line; 3) you incur no travel expenses; and 4) you and your colleagues are back at work immediately after the session ends!

And though with recorded versions you do lose the ability to ask questions, you gain the ability to hear the presentation numerous times and to share it with others in your office.

Handout materials and the phone number for live presentations are made available to you prior to the event via email from the presenter and from the "MyAccount" link on the menu bar. Copies of the presentations are included with recorded versions.

About The Provider: Lorman Education Services has provided educational seminars and online training for professionals since 1987.

Since then, we've kept thousands of professionals in the United States and internationally current on the most pressing topics in a rapidly changing marketplace of ideas. Like you, we understand the need for concise, accurate information.

That understanding underlies each Lorman course, presenting the latest information on the laws and regulations critical to your organization's successful daily operations.

Moreover, each course receives our painstaking attention to be certain both the faculty and participants receive the individual attention necessary to achieve maximum benefit from the materials.
More Info: Contact Us For More Information
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