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Course/Product Description
Title:

Understanding The Apportionment Rules For Service-Based Businesses

SKU:WC-1023166
Date / Time: Recorded
Format: Webinar
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Description:

Apportionment of income for state tax purposes is where the rubber meets the road. That is to say, the complex and varied rules for determining a taxpayer's state income tax apportionment percentage can provide opportunities, with careful planning, for state tax minimization or create traps, without such planning, that lead to multiple taxation.

Service-based businesses face particular difficulties in identifying and analyzing the rules applicable to their operations for two reasons. First, state apportionment rules were written several decades ago, at a time when our economy was dominated by the manufacturing of tangible personal property. Thus, these rules focused on the manufacturing industry and were out of touch with service operations. Second, as our economy has shifted its focus to services and e-commerce, states are beginning to revise their apportionment rules to account for differences between the industries. These new rules lack clear guidance thus creating uncertainty for taxpayers.

This webinar will provide a comprehensive look at particular apportionment issues facing service-based business in order to arm you with the information necessary to structure your operations to take advantage of the opportunities and avoid the traps.

Agenda

Basic Apportionment Concepts

  • What Is Apportionment?
  • Constitutional Limitations
  • Trends in Apportionment
Rules for Sourcing Service Receipts
  • Income Producing Activity Method
  • Market-Based Sourcing Method
  • Industry Specific, Hybrid and Other Methods
Special Apportionment Issues
  • Service vs. Tangible Personal Property vs. Intangible Property
  • Bundling
  • Personal Service Receipts
  • Unitary Combined Reporting Considerations
  • Economic Substance and Related Tax Doctrines
  • Non-Income-Based Taxes – Franchise, Gross Receipts, etc.
About The Presenter

Jeffrey C. Glickman, J.D., LL.M.
  • Partner-in-charge of the State and Local Tax Practice at Habif, Arogeti & Wynne, LLP, an independent CPA firm in Atlanta
  • Practice focuses on multistate tax consulting/planning for business operations/transactions in areas such as income/franchise tax, sales/use tax, property tax, and other state and local taxes
  • Advises on issues such as nexus, allocation/apportionment, combined reporting, sales tax on products and services (including cloud computing), sales tax exemptions, and tax credits and incentives
  • Maintains a multistate administrative tax dispute and negotiation practice, including obtaining letter rulings, preparing and negotiating amnesty applications, and assisting clients during audits
  • Adjunct professor at Emory Law School, where he teaches a class in multistate taxation
  • Recognized as a Georgia Super Lawyers Rising Star for 2005 to 2007 as featured in Atlanta magazine
  • Frequent lecturer for the Committee on State Taxation, the Institute for Professionals in Taxation, the Interstate Tax Corporation, Lorman Education Services, the Institute for Continuing Legal Education, and the Tax Executives Institute
  • Wrote, co-wrote and contributed to articles appearing in various national tax publications
  • J.D. degree and LL.M. degree in taxation, New York University School of Law; B.S. degree, Cornell University


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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