Date Start Date: 8/6/2024 Start Time: 1:00 PM End Time: 5:00 PM Location Bradley Arant Boult Cummings LLP 1819 5th Avenue North, #200 Birmingham, AL 35203 Get Directions Contact Name: Tiffany Frazier Phone: (202) 484-5225 Email
These sessions will be held the afternoon before several of our upcoming Regional State Tax Meetings. The sessions will feature presentations by both COST staff, practitioner firms sponsoring, and the company hosting the Regional Meeting. The targeted attendees are tax professionals just starting their SALT careers, individuals with a basic level of state and local tax experience as well as experienced SALT professionals who would like a refresher. Government Relations professionals that deal with SALT legislation will also find these sessions valuable. The training session is designed to introduce fundamental SALT concepts and provide attendees with basic sales tax and income tax knowledge. Great Primer/Refresher for the Southeast Regional State Tax Seminar on August 7.
Agenda LEARNING OUTCOMES: Provide a general overview of the U.S. state and local tax system Provide a basic understanding of state and local tax jurisdiction to tax and nexus General familiarity with the various types of taxes that state and local jurisdictions may impose upon a business AGENDA TOPICS: Powers and Jurisdiction to Impose State Taxes U.S. Constitution: Commerce Clause - Complete Auto, Due Process Clause, Supremacy Clause, and others State Constitutions & Laws Local Ordinances Corporate Income Taxes Imposition (including tax base – adjustments to federal taxable income) Filing methods Apportionment Single sales factor Market based sourcing Other Sales Taxes Imposition Sourcing Exemptions Other SALT Overview Gross receipt taxes Property taxes – Real and Personal Misc. taxes (alcohol, tire fee, motor fuel taxes, etc.) Local taxes Overview of State Tax Legislative Process for State Tax Professionals Why engage in the legislative process How to engage in the legislative process Questions & Answers
Additional Information Registration Fee - $35.00 for COST Member Companies and $75.00 for non-COST Member Companies payable in advance of the meeting. Cancellations will only be accepted up to 5 business days before the event. If you cancel after 5 days prior, you will not be refunded This seminar is open to tax professionals from COST member companies and industry tax professionals from non-COST member companies. Practitioners are not eligible to attend this seminar (except for those speaking or sponsoring). Dress for the meeting is business casual. CLE/CPE credit available.
