{"id":11917,"date":"2023-05-30T17:49:14","date_gmt":"2023-05-30T17:49:14","guid":{"rendered":"https:\/\/taxops.com\/?p=11917"},"modified":"2023-05-30T18:15:45","modified_gmt":"2023-05-30T18:15:45","slug":"sourcing-rules-at-ipt-conference","status":"publish","type":"post","link":"https:\/\/taxops.com\/sourcing-rules-at-ipt-conference\/","title":{"rendered":"Always Forward Marching, Sourcing Rules at IPT Conference"},"content":{"rendered":"\n<div style=\"height:35px\" 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=\"576\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/taxops.com\/wp-content\/uploads\/2023\/05\/Sourcing-Rules-1024x576.png\" alt=\"\" class=\"wp-image-11922 lazyload\" data-srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2023\/05\/Sourcing-Rules-980x551.png 980w, https:\/\/taxops.com\/wp-content\/uploads\/2023\/05\/Sourcing-Rules-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=\"576\" src=\"https:\/\/taxops.com\/wp-content\/uploads\/2023\/05\/Sourcing-Rules-1024x576.png\" alt=\"\" class=\"wp-image-11922 lazyload\" srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2023\/05\/Sourcing-Rules-980x551.png 980w, https:\/\/taxops.com\/wp-content\/uploads\/2023\/05\/Sourcing-Rules-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:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><em>State scrutiny over sourcing income to individual jurisdictions has never been higher, particularly on taxpayers in the service industry. TaxOps&#8217; Meredith Smith and Fredrikson &amp; Byron&#8217;s Masha Yevzelman discuss sales factor market sourcing concepts and court cases at the IPT 47th Annual Conference June 25-28 in Grapevine, Texas<\/em>, <em>moderated by TaxOps&#8217; Stacey Roberts.<\/em><\/p>\n\n\n\n<div style=\"height:66px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\">Always Forward Marching &#8211; Sourcing Rules for Income Tax Planning<\/h2>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center\"><strong> June 27, 2023 | 2:30 &#8211; 3:30 pm CT  <\/strong><\/h3>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center\"><strong>Institute for Professionals in Taxation 47th Annual Conference<\/strong><\/h3>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button aligncenter\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.ipt.org\/iptdocs\/Files\/ProgramBrochures\/2023ACBrochure.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Agenda &amp; Registration<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:66px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">With increased scrutiny from states, the pressure on taxpayers to understand and comply with ever-changing rules on sourcing income to individual jurisdictions has never been higher, particularly on taxpayers in the service industry. TaxOps&#8217; Meredith Smith and Fredrikson &amp; Byron&#8217;s Masha Yevzelman discuss in this session the evolution of the sales factor market sourcing concepts. The speakers will also address 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. Moderated by TaxOps&#8217; Stacey Roberts at the IPT 47th Annual Conference June 25-28 in Grapevine, Texas.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Benefits<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">After attending the session, the attendee will be able to:<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"I\" start=\"1\">\n<li>Describe the various methodologies states apply to determine the &#8220;market&#8221; for sales other than tangible personal property<\/li>\n\n\n\n<li>Identify who the customer is for sourcing purposes<\/li>\n\n\n\n<li>Compare challenges of market sourcing vs. cost of performance sourcing<\/li>\n\n\n\n<li>Identify trends in state adoption of sourcing methodologies and economic or factor-presence nexus standards<\/li>\n\n\n\n<li>Discuss challenges with sourcing for certain industries and throwout.<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">Presented By<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/taxops.com\/meredith-smith\/\" target=\"_blank\" rel=\"noopener\" title=\"Meredith Smith\"><strong>Meredith Smith, CPA<\/strong><\/a><br>Partner, TaxOps<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Masha Yevzelman, Esq. <\/strong><br>Attorney, Fredrikson &amp; Byron, P.A.<br><\/p>\n\n\n\n<div style=\"height:59px\" 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 wp-element-button\">Let&#8217;s Talk Tax<\/a><\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"block-2666d1fd-3ba5-44f9-9633-31908556df8a\">More Tax News<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/taxops.com\/us-state-and-local-tax-for-foreign-companies\/\">U.S. State and Local Tax for Foreign Companies<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/taxops.com\/texas-supreme-court-opinion-clarifies-service-receipt-apportionment\/\">Texas High Court Clarifies Service Receipt Apportionment<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/taxops.com\/california-issues-guidance-on-sourcing-service-receipts\/\">California Issues Guidance on Sourcing Service Receipts<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/taxops.com\/ethics-in-business-awards-sponsor\/\">Ethics in Business Awards Sponsor<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/taxops.com\/how-tos-for-partnerships-and-s-corporations-in-colorado-2\/\">State Legislatures Move on Tax Reform and Relief<\/a><\/li>\n<\/ul>\n\n\n\n<div style=\"height:53px\" 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 wp-element-button\" href=\"https:\/\/taxops.com\/contact\/#subscribe\" target=\"_blank\" rel=\"noreferrer noopener\">Subscribe to Tax News<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:53px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>State scrutiny over sourcing income to individual jurisdictions has never been higher, particularly on taxpayers in the service industry. TaxOps&#8217; Meredith Smith and Fredrikson &amp; Byron&#8217;s Masha Yevzelman discuss sales factor market sourcing concepts and court cases at the IPT 47th Annual Conference June 25-28 in Grapevine, Texas, moderated by TaxOps&#8217; Stacey Roberts. Always Forward [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":11922,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","spt_transcript":"","footnotes":""},"categories":[225,229,226],"tags":[252,284,12,126,265,827,18,19,30,101,80],"class_list":["post-11917","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-events","category-state-and-local","category-tax-news","tag-accountant","tag-cfo","tag-colorado","tag-cpa","tag-finance-professional","tag-national-association-of-state-bar-tax-sections","tag-sales-and-use-tax","tag-sales-tax","tag-state-and-local-tax","tag-state-tax","tag-tax-provider"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/taxops.com\/wp-content\/uploads\/2023\/05\/Sourcing-Rules.png","_links":{"self":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/11917","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=11917"}],"version-history":[{"count":4,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/11917\/revisions"}],"predecessor-version":[{"id":11925,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/11917\/revisions\/11925"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media\/11922"}],"wp:attachment":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media?parent=11917"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/categories?post=11917"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/tags?post=11917"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}