Multi State Sales and Use/Income Tax Issues, Columbia, MD
January 01, 1970
12:00 AM
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EVENT DESCRIPTION
Maryland has contiguous borders with four states and the District of Columbia. Sales of tangible personal property and services cross those borders countless times every day and night. In June 2019, the U.S. Supreme Court in South Dakota vs. Wayfair removed the physical presence requirement for a state to be able to subject a business to its use tax collection requirements for remote sales. Following the Wayfair decision, a new economic nexus presence standard swept through the nation as states rushed to get on the sales and use tax collection “bandwagon.”EVENT OBJECTIVE
This program will cover:• Pre and Post-Wayfair sales and use tax collection / payment requirements
• Why Wayfair applies to all remote sellers and not just to online retailers, marketplace sellers, and marketplace facilitators
• States’ rollout of economic nexus thresholds
• The effects of Wayfair on service providers
• Options to protect taxpayers’ interests including voluntary disclosure and amnesty programs
EVENT DETAILS
Company:Miles & Stockbridge
Number of Hours:
2 (Recommended)
Prerequisite:
Knowledge of Sales, Use and Income Tax Regulations in Maryland
Program Level:
Update
Knowledge Level:
Intermediate
Delivery Method:
Group-Live
Number Of Days:
Food Included:
Beverages
Seminar Number:
Early Cut Off Date:
01/01/1970
Phone:
Venue:
,
Accommodations:
,
Recommended For:
CPA (2)
Approved By:
NASBA