This two-hour CPE course focuses on some of the difficult sales tax issues raised when doing business in a digital world. It suggests compliance and planning strategies for dealing with the various rules regarding sales tax on goods and services used in multiple jurisdictions.
Sales tax rules are changing now more than ever since the Wayfair decision in June 2018. Compliance can be confusing as you try to understand who taxes what and how (or where) they tax it.
In a straightforward and easy-to-understand manner this course will help you address current state sales tax issues and challenges. Mr. Noonan, author of the "Noonan's Notes" in Tax Analysts’ Tax Notes State and a frequent contributor to CCH Webinars, will help you identify the sales tax process steps to consider if you are a seller or purchaser of goods and services used in multiple jurisdictions.
Publication Date: November 2021
Designed For
Tax and accounting staff responsible for state sales tax compliance and planning; business owners, CPAs, EAs, tax attorneys and other business and financial advisors working with business clients on state sales tax compliance and planning.
Topics Covered
- Overview of Digital Products
- Sales Tax Nexus Considerations
- Sales Tax on Software
- Sales Tax on Digital Products and Services
Learning Objectives
- Recognize and gain a practical understanding of where (in which states) your business needs to collect sales tax
- Describe the corporate and tax implications of doing business on the web
- Identify which states tax digital products/services
- Recognize how digital sales are taxed when in multiple places
- Identify situations that create nexus
- Recognize the different Sourcing Methods
- Describe factors within the Wayfair Checklist
- Identify examples of a digital product often sold to both consumers and businesses
- Identify the Wayfair dollar threshold for Alabama
- Recognize which state the way transactions are measured not defined
- Recognize which state Saas in not taxable
- Identify which state passed the nation's first state tax on the digital advertising revenues in February 2021
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructors
Joseph N. Endres
Joe counsels clients on a wide range of state and local taxation issues and represents taxpayers in disputes with the New York State Department of Taxation and Finance as well as the New York City Department of Finance. As the Sales & Use Tax Practice Leader, Joe’s practice focuses sales and use tax issues, especially in the technology (software as a service, cloud computing, digital products, etc.) and construction industries. Joe is the primary author of our firm’s sales tax blog, All About Sales Tax. Together with other attorneys in the State and Local Tax (SALT) Practice, Joe is a contributing author to our firm's handbook, What To Expect In a New York Sales and Use Tax Audit. Written in a question and answer format, this handbook discusses the issues that arise in these types of audits. Joe also counsels clients regarding personal income tax planning and residency issues. He co-authored, with Mark S. Klein, the 2019 Guidebook to New York Taxes, a reference source of information on this topic.
He also advises clients with respect to various federal and state tax incentive-based programs such as the federal renewable energy investment and production tax credits, New York State's Start-Up NY Program, the Excelsior Program, the former Empire Zone Program, the Brownfield Tax Credit Program and the Historical Building Rehabilitation Tax Credit Program.
As the Abandoned Property Audits Practice Leader, Joe counsels clients in this area of law and has represented large corporations in complex compliance matters such as multistate abandoned property audits and voluntary disclosures.
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.