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Understanding the Apportionment Rules for Service-Based Businesses

Webinar: ID# 1015584
Recorded CD
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About This Course:
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 businesses in order to arm you with the information necessary to structure your operations to take advantage of 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
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Understanding the Apportionment Rules for Service-Based Businesses
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