On May 16th, Marilyn A. Wethekam and Jordan M. Goodman will present, “Situs: Who Can Tax the Transaction” at the Council on State Taxation (“COST”) 2022 Intermediate/Advanced Sales and Use Tax School.
1:30 – 5:00 PM | Georgia Tech Hotel and Conference Center, Atlanta, GA
With nexus generally a non-issue, especially after Wayfair, situsing sales for sales tax purposes becomes of the upmost importance for both buyers and sellers. This concept becomes unusually complicated when dealing with drop shipments and goods other than tangible personal property. Marilyn and Jordan will examine the consistent and inconsistent ways states are trying to tax these transactions as they attempt 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.