IPT Webinar DLN406: Trends in Apportionment

IPT Webinar DLN406: Trends in Apportionment
Trends in Apportionment: Market-Based Sourcing and Alternative Apportionment
June 23, 2020
2-3 PM EST

One of the most significant trends in state apportionment in recent years is the adoption of market-based sourcing for sales other than sales of tangible personal property. While many states default to the location the “benefit is received” to determine sourcing, others take a different approach. Uncertainties can quickly arise surrounding the practical application of this principle – especially in today’s service and digital based economy. Another prevalent trend in state apportionment is the use of alternative apportionment, which has been the cause for much contention between taxpayers and states. In this session speakers will discuss current state developments and challenges related to both trends.

Learning Objectives:
After attending this session, the attendee will be able to:
•        Recognize the differences amongst various state’s market-based sourcing rules
•        Identify complexities and challenges associated with the market-based sourcing approach
•        Explain the purpose of alternative apportionment provisions
•        Recall recent developments in the state’s use of alternative apportionment provisions

Speakers:
Jeff Cook   
Managing Director Grant Thornton LLP 
Chicago, IL

David McCormick, CPA  
State Income Tax Manager United Airlines
Chicago, IL

Breen M . Schiller, Esq .  
Partner
Horwood Marcus & Berk Chartered Chicago, IL

CPE: 1.2 hours

Registration Fee:
Members $50
Non Members $75

Refunds and Cancellations: Requests for refunds must be received in writing by e-mail to cwebb@ipt.org by June  22, 2020 and will be subject to a $25 cancellation fee. Substitutions may be made up to June 22, 2020  for a $25 processing fee. No refunds will be granted after June 22, 2020.  Concerns should be sent to the Institute for Professionals in Taxation at cwebb@ipt.org or by calling 404-240-2300.  
When
6/23/2020
Where
Distance Learning Atlanta, GA
Online registration not available.

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