2022 Hodgson Russ Fall Webinar Series (Currently Unavailable)

High-tax states like New York, New Jersey, California, and others continue to chase taxpayers who claim changes of residency. The last few years have seen a surge in moves—many spurred by COVID and the changes it brought to people’s lives—from these high-tax states to low or no-tax jurisdictions. This webinar will focus on state-level residency rules, defending changes of residency in an audit, and addressing other personal income tax issues that arise in the context of residency audits—most notably in recent audits, the state tax implications around remote work.

Early stage companies face unique sales and use tax hurdles, including economic nexus provisions; marketplace provider rules; use tax accruals; and proper product sale classifications related to automated sales tax filing software. In a straightforward and easy-to-understand manner, state tax practitioners, Craig Reilly and Ariele Doolittle will help you address sales and use tax issues and challenges specific to early sages companies. This webinar will help answer Wayfair compliance questions; analyze e-commerce issues such as marketplace provider rules; address use tax liabilities on early company purchases; and properly classify the taxability of sales of digital goods and services such SaaS, IaaS, digital products, and information services. The webinar will also address how taxing authorities identify businesses to audit, as well as tips and traps in defending a sales tax audit.

The drastic shift to remote work has created a host of issues for multistate companies, but the main tax issues relate to nexus, apportionment and withholding on compensation. Will the presence of an employee working from home create taxable nexus for the employer in that state? How do receipts from service businesses and digital products get sourced when the service provider is using telecommuting personnel to perform those services? And what are the withholding obligations of that employer?

Too often state tax considerations are not on the radar when the sale of a business is being negotiated. This webinar will address the many state tax considerations that should be reviewed when a business is being sold, including characterization and apportionment of gain; sales tax occasional sale exemptions; bulk sale requirements; real property transfer taxes; and key contract provisions relating to tax representations, indemnification, and control of audits.