Jones Walker LLP SALT team member John Fletcher will discuss “Uniformity in Sourcing Services: Should (& Why) Does Sourcing Services Differ for Sales Tax and Corporate Income Taxes?” at the COST Annual Meeting on Wednesday, October 21.
States have increasingly moved to market-based sourcing for services in the corporate income tax arena. Historically, states have used a destination/benefits-received analysis for sourcing services under their sales taxes. This session will address the issues with the sourcing of services for both types of taxes, along with explaining the “why and how” the sourcing is often inconsistent between state income and consumption taxes.
Speakers: Jeremy Abrams, Reed Smith, Washington, DC; John Fletcher, Jones Walker, Jackson, MS; Lynn Gandhi, Foley & Lardner, Detroit, MI; Zach Gladney, Alston & Bird, New York, NY