As our economy has become more complex and knowledge-based, states’ tax apportionment provisions have become more complex. While the rules regarding sales of tangible personal property have remained largely constant, the rules for sourcing other types of income have become increasingly complex and confusing.
States have moved away from income-producing activities and costs of performance analyses towards market sourcing. State’s increased budget problems, coupled with a move towards single-factor apportionment, have increased the importance of these changes. Further, due to several recent cases, the use of alternative apportionment by state authorities has also been highlighted.
In this webinar, you will learn how to deal with the complexities of tax apportionment. After completing this course, you will be able to:
- Apply advanced apportionment issues related to sales of tangible personal property
- Describe recent developments and challenges regarding the use of alternative apportionment
- Describe different applications of market-based sourcing methods
- Identify issues associated with market sourcing vs. costs of performance methods of apportionment
Eisner Amper’s State and Local Tax Group
Gary Bingel is a Partner and Accountant at Eisner Amper’s State and Local Tax Group, where he practices state and local income taxation. Mr. Bingel frequently presents on state and local tax topics, and he also teaches tax courses at the Income Tax School of the Institute for Professionals in Taxation. He is a graduate of Villanova University, where he earned his B.S. in Accounting, his J.D., and his M.B.A.
CLE Credits (Law)
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|NY||1.5|| Areas of Professional Practice (NY)||On-Demand/Recording|
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|VA||Not Available|| General||On-Demand/Recording|
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