Join Jordan M. Goodman and Marilyn A. Wethekam for their presentation at the 2023 Intermediate/Advanced Sales and Use Tax School, hosted by the Council on State Taxation (COST). More details on their presentation are below.
“Situs: Who Can Tax the Transaction”
1:30 - 5:00 PM | Hyatt Regency DFW Airport, Dallas, TX
With nexus generally a non-issue, especially after Wayfair, situsing sales for sales tax purposes becomes of the utmost importance for both buyers and sellers. This concept becomes unusually complicated when dealing with drop shipments and goods other than tangible personal property.
During this session, Jordan and Marilyn will examine the consistent and inconsistent ways states try to tax these transactions to bolster sagging revenues. Students will test and build on the key concepts learned in this class by breaking out into small groups to discuss a case study.