Marilyn A. Wethekam and David W. Machemer Present at COST’s 52nd Annual Meeting – 10/17/21 – 10/20/21


Join Marilyn A. Wethekam and David W. Machemer for the Council On State Taxation's (“COST”) Annual Meeting in Las Vegas, Nevada. See below for more information on Marilyn’s and David’s presentations.

Managing Sales/Use Taxes with Lease Transactions – True, Conditional and Synthetic – David W. Machemer

10/18/21 | 2:20 - 3:10pm

David will discuss the quirky sales/use tax rules that apply to lease transactions, including mobile assets (motor vehicles, aircraft). The transaction taxes can vary state by state, depending on the type of asset, the term, the buy-out amount (if any), trade-ins, the use thereof (e.g., interstate commerce), as well as various types of exemptions. There are also special rules with lease re-writes (changes to the lease contract). We’ll help you flag exposures and navigate saving opportunities!

Best Practices When Dealing with Alternative Apportionment – Marilyn A. Wethekam

10/19/21 | 3:40 - 4:30pm

Marilyn will discuss the issues facing taxpayers including how a business determines the marketplace, the use of specialty formulae and whether litigation is required to achieve alternative apportionment.

Register for the event here.

Please reach out to Marilyn and David with questions or for a copy of the presentation.

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