SALES & USE TAX DEVELOPMENTS:

      Wednesday, October 17th, 2018  
Start End Minutes Topic Speaker(s)
12:00     Registration  
12:55     Welcome and Introductory Remarks  
1:00 2:00 60

Cloud Computing, Digital Sales, and Block Chain – Oh My! – As the world continues to become more “digital,” sales and use tax issues continue to become more complex, with old laws struggling to keep up and new approaches often outdated before they are even adopted. This session will review the latest sales and use tax issues in a world where concepts like the sharing economy, the internet of things, and cloud computing are becoming commonplace. The panelists will highlight developments related to nexus – including cookie or click-through nexus, digitally delivered products or services, bundled transactions, software, and internet sales and will provide practical advice for documenting sales to ensure the proper sales tax treatment and avoid a surprise assessment after an audit. 

Brian Kirkell, Principal, RSM US LLP; Washington D.C. 

Christopher Lutz,
Of Counsel, Horwood Marcus & Berk Chartered; Washington, D.C. 

Jack Trachtenberg, Principal, Deloitte Tax LLP; New York, NY

2:00

 

3:00 60

Beyond Mars – Bots and Big Data Solutions – Software and advanced technology have already made significant inroads into state tax practice, providing benefits in everything from compliance to defending an audit. Problems of data overload and increasing workloads offer even greater opportunities for “bots” or other innovative technologies to be used to change the functions and operations of tax departments. The panelists in this session will discuss the technology that is actually working and should be used to automate functions and improve the accuracy and efficiency of tax departments. 

Steven Parish, Principal, RSM LLP; Charlotte, NC

Faranak Naghavi, Partner, EY; Washington, D.C.

3:00 3:15   Break  
3:15 4:15 60 

Practice Makes Perfect – Best Practices in SUT Audits –  Even though no company wants to be audited, SUT audits are an unavoidable part of doing business. This presentation will help taxpayers, government auditors, and practitioners avoid, deal with, and resolve audit issues at all stages of the audit.  

Janette Lohman, Partner, Thompson Coburn LLP; St. Louis, MO 

Rachel Quintana, Senior Manager, Indirect Tax, EY; Denver, CO

John Fletcher, Attorney, Jones Walker LLP; Jackson, MS

4:15 5:15  

Designing a Better Sales and Use Tax – The current approach to sales and use taxes is a mess.  State statutes and regulations are outdated, poorly designed, and fail to adequately serve the interest of governments or taxpayers.  The narrow sales tax base fails to collect revenue for state and local governments and the complexity, multiple levels of taxation, and potential to tax business inputs improperly burdens taxpayers.  This presentation will use COST’s Sales Tax Scorecard as a guide to discuss what is wrong with the current approach to sales and use taxes and how it can be improved. 

Fred Nicely, Senior Tax Counsel, Council On State Taxation; Washington, D.C. 

Helen Hecht, General Counsel, Multistate Tax Commission; Washington, D.C. 

5:15     Adjourn  
5:15 7:00   Reception   
TOTAL DAY  240  CLE:  4 Hrs. - CPE: 4.8 Hrs. (6 NASBA)