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Understanding the Apportionment Rules for Service-Based Businesses

Gain a better understanding of the difference between the various apportionment methods being applied to service revenue and how it will impact overall tax liability.

States are aggressively going after business tax dollars in efforts to overcome their budget deficits. One recent trend being utilized to accomplish this goal is the shift to market sourcing of services and economic nexus. The misapplication of various state apportionment rules can cause taxpayers to over or under report their state tax liabilities. This topic helps taxpayers understand the difference between the various apportionment methods being applied to service revenue and how it will impact their overall tax liability.

Runtime: 90 minutes
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Apportionment: What Is It?

  • Origin and Constitutional Constraints

Cost of Performance

  • Comparison of Available Methods
  • What Costs Are Included? Direct and Indirect
  • Specific State Utilization
  • Examples

Market Based Sourcing

  • Outline of the Rules
  • Specific State Utilization
  • Examples

The Intersections

  • Cost of Performance vs. Market Based
    • Same Income Sourced to Two States
  • Economic Nexus Implications

Other Apportionment Considerations

  • States With Different Sourcing Methods by Entity Type
  • Current Trends
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

This course was last revised on December 11, 2018.

Call 1-866-352-9540 for further credit information.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Audio & Reference Manual

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

MP3 Download

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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More Program Information

Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Angie Monahan

Crowe LLP

  • Senior manager with Crowe LLP
  • More than thirteen years of public accounting experience and has been with Crowe since 2013, serving in the State and Local Tax Practice
  • Focuses on the multistate taxation of complex business structures and transactions
  • Engages in the design, management and implementation of state income tax minimization strategies and has experience with tax due diligence issues and procedures
  • Frequent speaker and has written numerous publications
  • J.D. degree, Loyola University Chicago School of Law; B.S. degree, Indiana University
  • Can be contacted at 317-706-2613 or [email protected]

Sara R. VanderVeen

Crowe LLP

  • Tax senior manager in the State and Local Tax group of Crowe LLP
  • More than 17 years of progressive experience in federal, multistate and international tax consulting and compliance
  • Works primarily in the firmís manufacturing and distribution vertical and is the State and Local Tax market leader for the Life Sciences subvertical
  • M.S. degree, taxation; B.B.A. degree, Grand Valley State University; CPA
  • Can be contacted at 616-752-4233 or [email protected]
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 404067
Published 2018
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