Business taxpayers need to address the proliferation of taxes at the local level. This course focuses on the national trend for increased local taxation that has grown alongside the expansion of nexus standards. Compliance for businesses can be much more difficult at the local level due to lack of published guidance and authority. This course will address the implications and compliance challenges of local sales taxes after the U.S. Supreme Court’s Wayfair decision.
The course will also provide an overview of localities’ authority to tax, and the constitutional limitations on taxation, plus coverage of the various types of new (and old) local taxes, including business taxes, net profits taxes, payroll expense taxes, lodging taxes, leasing taxes, amusement taxes, and income taxes. Learn tips to address local audits where these special taxes create special issues.
Publication Date: November 2022
Designed For
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Topics Covered
- Section 1: Increased Proliferation of Local Taxes
- Section 2: Authority to Tax and Limitations on
Authority to Tax
- Section 3: Wayfair and Local Sales and Use Taxes
- Section 4: Local Business, Net Profits and Payroll Expense Taxes
- Section 5: Local Lodging, Leasing and Amusement Taxes
- Section 6: Local Personal Income Taxes
- Section 7: Other Local Taxes, Issues and Tips
Learning Objectives
- Identify national trend for increased local taxation that has grown alongside the expansion of nexus standards
- Recognize implications and compliance challenges of local sales taxes after the U.S. Supreme Court's Wayfair decision
- Identify the rule that notes that a local jurisdiction can exercise any power and perform any function unless it is specifically prohibited from doing so by state law
- Identify the Constitutional Clause that provides the primary constraints on the ability of a jurisdiction to impose tax on certain activities or actors
- Identify the date San Francisco's Proposition F become effective
- Identify the percent of Personal Property Lease Transaction Tax imposed by the City of Chicago
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructors
Debra Silverman Herman
Debra is a partner in the firm's State & Local Tax Practice. She is widely recognized for her experience in state and local taxation. Debra works with a variety of clients to address the state and local tax impact of their multistate activities from both a planning and an audit and controversy viewpoint and on complex transactions, with a focus on New York State tax matters. She counsels clients with respect to corporate income and franchise taxes, bank taxes, utility taxes, unincorporated business taxes, sales and use taxes, gross receipts taxes, excise taxes on real property transfers, rent and occupancy taxes, and withholding taxes. Debra also has extensive experience working with high-net-worth clients on residence and other personal income tax matters and successfully representing clients in all phases of tax disputes, including audits and litigation at the federal, state, and local levels, as well as criminal tax investigations.
Debra’s clients have included domestic and global financial service companies, law firms, real estate investment trusts and cooperatives, manufacturers, retailers, energy companies, airlines, entertainers, high-net-worth individuals, and tax-exempt organizations.
Debra served as the chair of the State and Local Tax Committee of the New York City Bar Association. She is also a nationally recognized author on state tax topics. Debra co-authored the BNA Portfolio “New York Sales and Use Taxes” and a bi-monthly article on New York State and New York City taxation in the New York Law Journal and writes a monthly column in the Journal of Multistate Taxation and Incentives on state and local tax matters before the U.S. Supreme Court.
Debra is a frequent speaker on state and local tax issues and has appeared before such groups as Tax Executives Institute, the Institute for Professionals in Taxation, the American Bar Association, the New York State Bar Association, the New York City Bar Association, and the New York State and New Jersey Societies of Certified Public Accountants. She has 20 years’ experience representing clients in state tax audits and New York State and New York City tax litigation, obtaining federal and state rulings and advisory opinions, providing tax opinion letters, and assisting with voluntary disclosures and collection matters.
Hodgson Russ LLP
Hodgson Russ has approximately 200 attorneys in offices in Albany, Buffalo, New York City, Rochester and Saratoga Springs, New York; Hackensack, New Jersey; Palm Beach, Florida, and Toronto, Canada.
We serve a wide range of clients, from multinational and privately held corporations to nonprofit organizations, governmental entities, and individuals. Our attorneys practice in every major area of law and use multidisciplinary work teams to serve the specific, often complex, needs of our clients.