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Executive Education Series Webinar
Webinar: Source Your Sales - A Multi-State Primer for Apportionment in Service

Service businesses that transact business across state lines and nationally are subject to state income taxes in many jurisdictions. The tax laws for each state are different, including the manner in which states determine the location of sales for apportionment purposes. Service businesses must contend with varying rules to determine the state to which sales revenues should be assigned.

This webinar will examine the common approaches utilized by state taxing jurisdictions to source service revenue in order to provide an overview of the principles involved.

Learning Objectives

After completing this course you will be able to:

  • List the varying approaches states use to source in-state service revenues
  • Describe the basic characteristics of the "cost of performance" method used by states to source service revenues
  • Describe the "market sourcing" standard used by states to source service revenues
  • Explain nuances in applying each of these methods across multiple states

James HelmsJames Helms
James has over twenty years of federal and state corporate income tax experience and specializes in the resolution of state income, franchise and sales tax issues. He also handles dispute resolutions including business/nonbusiness analysis, unitary determinations, U.S. Constitutional limitations on taxation of multijurisdictional activities, and filing methodology issues for companies with multiple lines of business. He has also been instrumental in developing and resolving favorable positions dealing with the flow-through of partnership factors in apportionment computations, sourcing revenues for apportionment factor computations, the classification of various gains as allocable outside of a certain taxing jurisdiction, the restructuring of business activities and alternative apportionment methodologies for clients.


Questions?

Contact us at cbizmhmwebinars@cbiz.com. You can also follow the discussion using the hashtag #CBIZMHMwebinar on Twitter.

Disclaimer

*Attendees must be registered individually and click on periodic participation markers throughout the webinar to receive CPE credit.

For more information regarding complaint and program cancellation policies, please contact our offices at (216) 447-9000.

CPE Sponsor LogoAll webinars are produced using the LearnLive platform. LearnLive is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

Additional Details

Cost: No fee required.

CPE: Eligible for 1 CPE credit in Tax*

Prerequisites: None

Who Should Attend? CFOs, CEOs, tax directors and financial executives

Advanced Preparation: None

Program Level: Basic

Delivery Method: Group Internet-based

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