Gain a better understanding on the importance of proper revenue sourcing and the special apportionment rules for service-based businesses.
The sourcing rules adopted by the various states are far from uniform, and states have been challenged to keep pace with the exponential growth of service-oriented enterprises, especially in the technology sector. This topic will discuss the various sourcing rules currently adopted by states and practical application to several common industries, including personal and professional services, technology, including cloud-computing enterprises such as Software-as-a-Service, and how to source revenues from the licensing or use of intangibles. We will also address some unique situations and what types of contemporaneous documentation are helpful in an audit.
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