DEVELOPMENTS IN INDIRECT TAX

Wednesday, October 19, 2022 – All Times Listed are Central Time Zone

Multi-Channel Sales and Marketplace Facilitator Issues

In the rush to adopt marketplace facilitator laws, states enacted a wide variety of provisions that often have critical differences, including what “marketplace” models are covered by the statutes.  These inconsistencies have been worsened by a general lack of guidance on many basic aspects of the marketplace laws, including what products or services are captured, sourcing marketplace sales, the application of safe harbor provisions, and complications that arise when sellers use multiple channels to sell products. This panel will discuss these issues and provide clarity to help facilitators and sellers navigate the marketplace waters. 

Maria Castilla,
Tax Counsel, Block, Inc.; San Francisco, CA

Vanessa Frank,
Director, Indirect Taxes, Americas, eBay; San Jose, CA

Matt Hedstrom, Partner, Alston & Bird LLP; New York, NY

Sarah McGahan,
Managing Director, KPMG LLP; Houston, TX

Sales Tax Audit Best Practices in the Digital Age

What isn’t digital these days? Taxing jurisdictions, like companies, are under pressure to digitize their processes and do more with data – and less with paper – when performing audits. COVID-19 only accelerated this transition by requiring taxing jurisdictions to conduct most audits remotely. This panel will discuss best practices dealing with audits in the current environment and discuss audit trends and techniques that have emerged as the tax world becomes more digital.

Benjamin Bright, Director, HCA Healthcare; Nashville, TN

Break

Sales Taxation of Digital Goods, Advertising, and Services

Each year, sales of digital goods and services continue to increase. Unfortunately, that has also resulted in an increase in taxability issues and disputes surrounding these items, including the unique issues related to attempts to tax advertising services. At this session, you will hear multiple perspectives on this challenging area of the SALT world and the various efforts that are being undertaken to create more uniformity for taxing digital sales.

Karey Barton, Managing Director, KPMG LLP; Austin, TX

Nancy Prosser, General Counsel, Multistate Tax Commission; Washington, DC

Chris Wilson, Partner, Waller Lansden Dortch & Davis, LLP; Nashville, TN

Internet of Things: The Convergence of Everything…Including Taxes

The rapidly evolving ability to monitor everything creates unique challenges for indirect taxes, including characterization, taxability, and sourcing. When these issues are coupled with technology that is inextricably intertwined with communications, taxpayers and tax enforcement agencies alike often struggle to apply antiquated tax law to these new offerings. This panel will cut through the confusion and provide practical guidance for analyzing the taxability of these amorphous transactions.

Jacqueline Orea, Managing Director, Andersen; Concord, CA

Kathy Saxton, Tax Managing Director, Deloitte Tax LLP; Atlanta, GA

CLE: 4 hours – CPE: 4.8 hours (4.5 NASBA)