Why does location matter?
Income tax has sourcing rules where it can often be split or allocated between several states or assigned in a different way. Sales tax can only be imposed where the sale occurs, and use tax can only be imposed where the goods or services are used. Unlike income or gross receipts tax, you can't split it, it's binary and can only be in one location. This video discusses in detail why location matters and reviews the factors behind location of transfer of title or possession or transfer of risk or loss.
Matthew E. Foreman, J.D., LL.M.
Law Offices of Matthew E. Foreman, P.C.
- Managing attorney at Law Offices of Matthew E. Foreman, P.C.
- Practice is limited to taxation
- Conducts regular seminars and workshops on a variety of areas in taxation, specifically tax considerations for businesses entering the United States and sales and use taxes post-Wayfair
- Admitted to practice law in New York State and admitted to practice before the United States Tax Court; New York City Bar Association; member, State and Local Tax Committee; chair, Subcommittee on Standards of Review and Statutory Interpretation; member, Subcommittee on Continuing Legal Education; member, Emerging Companies and Venture Capital Committee; New York State Bar Association; member, Tax Section
- Rated as a New York Metro Rising Star by SuperLawyers in the field of taxation
- LL.M. degree in taxation, New York University School of Law; J.D. degree, The Pennsylvania State University, Dickinson School of Law; B.S. degree, University at Albany, State University of New York
- Can be contacted at 212-426-3841 or [email protected]
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