{"id":10041,"date":"2022-03-07T17:53:16","date_gmt":"2022-03-07T17:53:16","guid":{"rendered":"https:\/\/taxops.com\/?p=10041"},"modified":"2022-03-07T20:11:47","modified_gmt":"2022-03-07T20:11:47","slug":"market-sourcing-do-you-look-through-under-above-cle","status":"publish","type":"post","link":"https:\/\/taxops.com\/market-sourcing-do-you-look-through-under-above-cle\/","title":{"rendered":"Market Sourcing: Do you Look Through, Under, Above? CLE"},"content":{"rendered":"\n<div style=\"height:45px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"577\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/taxops.com\/wp-content\/uploads\/2022\/03\/Market-Sourcing-ABAIPT-1024x577.png\" alt=\"New Orleans is the home of the ABA IPT Advanced Tax Seminar\" class=\"wp-image-10051 lazyload\" data-srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2022\/03\/Market-Sourcing-ABAIPT-980x552.png 980w, https:\/\/taxops.com\/wp-content\/uploads\/2022\/03\/Market-Sourcing-ABAIPT-480x270.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><noscript><img decoding=\"async\" width=\"1024\" height=\"577\" src=\"https:\/\/taxops.com\/wp-content\/uploads\/2022\/03\/Market-Sourcing-ABAIPT-1024x577.png\" alt=\"New Orleans is the home of the ABA IPT Advanced Tax Seminar\" class=\"wp-image-10051 lazyload\" srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2022\/03\/Market-Sourcing-ABAIPT-980x552.png 980w, https:\/\/taxops.com\/wp-content\/uploads\/2022\/03\/Market-Sourcing-ABAIPT-480x270.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><\/noscript><\/figure>\n\n\n\n<div style=\"height:45px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"has-text-align-center wp-block-heading\">Market Sourcing: Do You Look Through, Under, Above? Is Cost<br>of Performance Just a Lie? And Other Sales Factor Sourcing<br>Conundrums<\/h2>\n\n\n\n<h2 class=\"has-text-align-center wp-block-heading\">Friday, March 18, 2022<\/h2>\n\n\n\n<h2 class=\"has-text-align-center wp-block-heading\">12:15 p.m. &#8211; 1:15 p.m.&nbsp;ET<\/h2>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\"><a href=\"https:\/\/www.americanbar.org\/\" target=\"_blank\" rel=\"noreferrer noopener\" title=\"American Bar Association\">American Bar Association<\/a> &amp; <a href=\"https:\/\/www.ipt.org\/\">Institute for Professionals in Taxation <\/a><\/h3>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\">CLE<\/h3>\n\n\n\n<h2 class=\"has-text-align-center wp-block-heading\"><a href=\"https:\/\/web.cvent.com\/event\/b2a890f3-35b4-435e-a457-d9d6d0053895\/summary\" target=\"_blank\" rel=\"noreferrer noopener\" title=\"Virtual 2022 ABA\/IPT Advanced Tax Seminars\">Register Now<\/a><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">With our ever-changing economy, states have wanted to capture as much revenue as possible \u2013 the switch from three factors to double weighted\/single sales factor and expansion of market sourcing has created many challenges in our diverse digital\/app driven and door step delivery retail and gig economies. This session will discuss the evolution of the sales factor market sourcing concepts. The speakers will also cover some of the new cases arising in this area to ensure practitioners understand how to use these decisions to proactively apply them as state tax apportionment mitigation strategies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Join Moderator Judy Vorndran as she hosts a panel of state and local tax specialists in deconstructing market sourcing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Learning Objectives<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">After attending the session, the participant will be able to:<br><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Describe the many ways in which state taxing authorities determine the \u201cmarket\u201d for market sourcing apportionment.<\/li><li>Identify your customer and make sure there really is a sale. <\/li><li>Explain how the digital economy is creating sourcing challenges.<\/li><li>Discuss how could the Sirius XM and Synthes decisions affect taxpayers in the service industry \u2013 and in \u201ccost of performance\u201d states?<\/li><li>Explain the beneficial changes to consider in sourcing revenue based on the uniqueness of each businesses operations.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Speakers<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Moderator\/Speaker:<br>Judith B. Vorndran, CPA, Esq.<br>Partner, TaxOps SALT, LLC<br>Golden, CO<br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Panelists:<br>Jennifer W. Karpchuk, Esq.<br>Shareholder, Chamberlain Hrdlicka<br>West Conshohocken, PA<br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Brian P. Kaufman, Esq.<br>Vice President Tax Audits, Litigation &amp; Counsel, Capital One Bank<br>Washington, DC<br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Breen M. Schiller, Esq.<br>Principal, Ernst &amp; Young LLP<br>Chicago, IL<\/p>\n\n\n\n<div style=\"height:45px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"https:\/\/taxops.com\/contact\/\" target=\"_blank\" rel=\"noreferrer noopener\">Let&#8217;s Talk Tax<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:45px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">More Tax News<\/h3>\n\n\n<ul class=\"wp-block-latest-posts__list wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/auditor-independence-in-the-age-of-private-equity\/\">Auditor Independence in the Age of Private Equity: What CFOs Need to Know<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/r-d-credits-for-software-companies\/\">R&amp;D Credits for Software Companies: Scrum Teams, Qualifiers, and Section 174 After OBBBA<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/section-174-decoupling-what-tax-pros-need-to-know-state-by-state\/\">Section 174 Decoupling: What Tax Pros Need To Know State By State<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/sean-espy-new-partner\/\">TaxOps Welcomes Sean Espy as Partner, Tax Minimization<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/state-nexus-demystified-navigating-tax-compliance-after-wayfair-episode-1-2\/\">Your Tax Footprint Is Probably Bigger Than You Think: What Finance Leaders Need to Know About State Nexus<\/a><\/li>\n<\/ul>\n\n\n<div style=\"height:45px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"https:\/\/taxops.com\/contact\/\" target=\"_blank\" rel=\"noreferrer noopener\">Subscribe to Tax News<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:45px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Market Sourcing: Do You Look Through, Under, Above? Is Costof Performance Just a Lie? And Other Sales Factor SourcingConundrums Friday, March 18, 2022 12:15 p.m. &#8211; 1:15 p.m.&nbsp;ET American Bar Association &amp; Institute for Professionals in Taxation CLE Register Now With our ever-changing economy, states have wanted to capture as much revenue as possible \u2013 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":10051,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","spt_transcript":"","footnotes":""},"categories":[225,229,226],"tags":[252,324,32,284,12,126,45,271,265,936,18,19,30,101,38,80,282],"class_list":["post-10041","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-events","category-state-and-local","category-tax-news","tag-accountant","tag-apportionment","tag-business-tax","tag-cfo","tag-colorado","tag-cpa","tag-credit","tag-filing","tag-finance-professional","tag-market-sourcing","tag-sales-and-use-tax","tag-sales-tax","tag-state-and-local-tax","tag-state-tax","tag-tax-compliance","tag-tax-provider","tag-tax-return"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/taxops.com\/wp-content\/uploads\/2022\/03\/Market-Sourcing-ABAIPT.png","_links":{"self":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/10041","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/comments?post=10041"}],"version-history":[{"count":5,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/10041\/revisions"}],"predecessor-version":[{"id":10052,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/10041\/revisions\/10052"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media\/10051"}],"wp:attachment":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media?parent=10041"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/categories?post=10041"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/tags?post=10041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}