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FLORIDA RECORD

Monday, November 4, 2024

Litigating Sourcing and Apportionment of Services and Intangibles on October 25, 2022

When:

October 25, 2022 at 3:25pm - 4:15pm EDT

Hosted By:

Council on State Taxation

People:

Michelle DeLappe

Location:

Omni Orlando Resort

1500 Masters Blvd

Orlando, FL  33896

Sourcing and apportionment of services and intangibles is an area that fuels a constant supply of case law developments. Tax authorities, taxpayers, and courts continue to wrangle with rules on where to source services and intangibles for purposes of income tax, gross receipts tax, and sales tax. This session will highlight important recent cases on sourcing across the country as applied to various fact scenarios, with a special emphasis on the particular challenges of market-based sourcing rules.

Original source can be found here.

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