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Surgent's Multistate Taxation of Electronic Commerce (MTEC)
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Some of today's hottest issues are those focusing on state taxation in the digital marketplace. These issues impact virtually every entity engaging in eCommerce whether as a buyer or a seller. This session will address the current trends, issues and complexities surrounding the taxation of digital goods, including online content, music, e-books, videos and other products currently available in the digital world.

12/16/2015
When: 12/16/2015
11:00 AM - 1:00 PM
Where: Webcast/Webinar
Presenter: Pam Davis-Vaughn, CPA
Contact: April Deneault
801-834-6634


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Some of today's hottest issues are those focusing on state taxation in the digital marketplace. These issues impact virtually every entity engaging in eCommerce whether as a buyer or a seller. This session will address the current trends, issues and complexities surrounding the taxation of digital goods, including online content, music, e-books, videos and other products currently available in the digital world.

Objectives:

* Understand recent changes in state statutes, regulations and case law as they apply to the digital marketplace * Determine areas that may require additional attention for state tax planning purposes * Identify areas that may be costly for their employers or clients

Major Subjects: 

* What is being purchased? What is the object of the transaction: Determination of nexus and sourcing; Data processing, information services, telecom, digital goods, software and related services; Method of delivery * What is the character of the transaction: Tangible personal property, service or something else; State movement to classify “digital goods” as tangible personal property and increased availability of use based exemptions relative to use tax ; Sourcing of “electronic” transactions for income tax and sales tax purposes * Federal legislation: Digital Goods and Services Tax Fairness Act; Main Street Fairness Act * Issues with Cloud Computing or Software as a Service (SaaS): Platform as a Service (PaaS); Infrastructure as a Service (IaaS); State struggles with definitions and server locations; “Bundling” of prewritten software or hardware into cloud computing arrangements; State laws fail to keep pace with the pace of technology; High risk of taxation by multiple jurisdictions * Click-Through Nexus: Colorado reporting regime; Several laws taxing remote sellers; States that have not imposed taxes are increasing disclosure by remote sellers; Commonly-controlled/related party presumption; Impact on streamlined sales tax; Proposed federal legislation * The future of taxation in the digital marketplace: What issues should taxpayers be seeking to address; Planning issues for taxpayers

 

Designed For:

CPAs in public practice and industry who need to keep abreast of the ever changing law of multistate tax

Prerequisite: None

Advanced Prep: None

 

Speaker: Pam Davis-Vaughn, CPA

Vendor: Surgent McCoy

Field of Study: Taxes (2)

Level: Intermediate

CPE Credit: 2 Hours

Acronym: MTEC

 

Registration Fees: $89

  

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