This is the sixth article in a series on the composition of the sales factor and the potential tax saving opportunities hidden within state statutes and regulations. As more states shift to a single or more heavily weighted sales factor, it is important for taxpayers to understand the intricacies of the sales factor and the opportunities that exist in computing it. This article will focus on issues that could arise and opportunities that may be available for conduit receipts.
Demystifying the Sales Factor: Conduit Receipts
By Catherine A. Battin on December 17, 2014
Catherine A. BattinCatherine (Cate) A. Battin represents clients in state and local tax controversies at the audit, administrative and judicial levels in numerous jurisdictions. She provides national state tax strategies for clients on a full range of state tax issues, including income tax apportionment, nexus, combination and sales tax characterization of products and services. She has defended numerous internet sellers in cases brought under the Illinois False Claims Act alleging fraudulent failures to collect and remit use tax. Read Catherine A. Battin's full bio.
Related Posts
- Tax Takes Video: State Tax after Reform…Where Are We Going?
- SALT Implications of the House and Senate Tax Reform Bill
- State and Local Tax Aspects of Republican Tax Reform Framework
- A Steep Slope — Vermont Supreme Court Finds AIG Not Unitary With a Ski Resort Based On a Clear and Cogent Evidence Burden of Proof
- Tax on Tax Credits: U.S. Tax Court Addresses Federal Taxation of Refundable State Credits in Maines
BLOG EDITORS
STAY CONNECTED
TOPICS
ARCHIVES
RECENT POSTS
- Is California Picking the Pockets of Other States?
- More than Tax Compliance: California Legislation Requires Marketplace Facilitators to Track “High-Volume” Seller Information
- Tax That DC?!?! FCA Suit on Residency Brings Business Intelligence Company into the Crosshairs
- Fatally Flawed? Illinois Municipal League’s Model Streaming Subscription Tax
- New Mexico Proposes Regulations Addressing Gross Receipts Tax Treatment of Digital Advertising Services
