Wednesday, November 16, 2022
| Time | Description | Speakers |
| 7:45 a.m. – 8:10 a.m. | Registration/Breakfast | |
| 8:10 a.m. – 8:30 a.m. | Opening Remarks | |
| 8:30 a.m. – 9:25 a.m. | Life after Wayfair For decades, state and federal policy makers have sought solutions to alleviate burdens of sales tax collection on remote sellers. In 2018, the Supreme Court granted that wish by holding in Wayfair that the physical presence of the seller was no longer a prerequisite to sales tax collection on remote sellers. Now, nearly five years later, taxpayers are dealing with the consequences of that decision – many of them unforeseen. This session will discuss the holding in the case, including dicta, and will touch on the proliferation and difficulties of ubiquitous state marketplace facilitator legislation, the continuing burdens imposed on small and large businesses, and the burdens inherent in locally administered taxes. The panel will also discuss proposed federal legislation seeking to address these issues. | Jen Jensen Alysee McLoughlin Karl Frieden |
| 9:30 a.m. – 10:30 a.m. | National SALT Update Join Jordan Goodman and Sarah McGahan as they recap the nation’s top state tax cases, federal legislation, policy developments and controversies over the last year with an informative and engaging presentation designed to keep practitioners current on Non-New England developments and create a framework to approach emerging issues with insight. | Jordan Goodman Sarah McGahan |
| Time | Description | Speakers |
| 10:30 a.m. – 10:50 a.m. | Sponsored Break | |
| 10:50 a.m. – 11:50 a.m. | The New England “State of the States” Join Joe Huddleston, former Executive Director of the Multistate Tax Commission, as he leads this year’s engaging discussion with a panel of representatives from each of the six New England state revenue agencies regarding top tax administration and policy issues for practitioners and industry | Joe Huddleston Commissioner Lindsey Stepp (NH) Alex Weber, General Counsel (ME) Will Baker, General Counsel (VT) Commissioner Neena Savage (RI) Commissioner Mark Boughton (CT) Commissioner Geoffrey Snyder (MA) |
| 11:50 a.m. – 12:50 p.m. | Lunch Break | |
| 12:50 p.m. – 1:45 p.m. Track A | P.L. 86-272: Can It Survive into the Internet Age? When the Multistate Tax Commission (“MTC”) adopted the revisions to its P.L. 86-272 Statement of Information, which have already begun to be adopted in jurisdictions like California, it marked a sea change in how states might view the 1959 federal statute in the age of e-commerce. The Statement provides, among other changes, that a website which uses dynamic “cookies” or advertises certain job openings would exceed P.L. 86-272 protection when viewable by a user in the state. These provisions are likely to affect a wide swath of companies in the consumer business, pharma, manufacturing, and other sectors of the economy. The panel will discuss the genesis for these developments, potential applications, and potential challenges. | Michael Fatale Maria Eberle |
| Time | Description | Speakers |
| 12:50 p.m. – 1:45 p.m. Track B | Audit Issues with TCJA Years after enactment of the TCJA, taxpayers are now confronted with audit inquiries into treatment of various provisions of this Act. There is particular focus on GILTI, and states’ scrutiny of this deemed foreign income inclusion is prompting reconsideration of long-standing positions on other deemed foreign income inclusions. As states’ positions and policies continue to evolve, taxpayers are challenged to keep pace. Join Rich Call and Jess Morgan as they dive into these and other important, timely issues that companies are facing under income tax audit. | Rich Call Jess Morgan |
| 1:50 p.m. – 2:50 p.m. Track A | Pass-Through Entity Hot Topics The panel will focus on recent developments with respect to a number of issues currently facing pass-through entities and their owners, including an update o the latest and greatest with respect to pass-through entity taxes (i.e. SALT cap workarounds), as well as recent developments on the taxation of gains from the sale of partnership interests and how such gains should be sourced. In addition, the panel will provide a brief update on the Multistate Tax Commission’s project on the state taxation of partnerships, including the issues that are being focused on now and what to expect in the future. Finally, this panel will address some key differences between corporations and partnerships with respect to nexus, state modifications, and apportionment. This panel and topic will be informative for both those who regularly work with pass-through entities and for those who are fortunate enough to only occasionally dabble in this area. | Jon Muroff Scott Gilefsky |
| 1:50 a.m. – 2:50 p.m. Track B | No Permanent Establishment, but Nexus Nonetheless This panel will explore the rules around permanent establishment and specifically how PE may have an impact, or not, on state and local tax nexus for a foreign entity. Specifically, we will review the basis for PE argument within the US and the questions it raises from a state perspective, including weather nexus may exist for income/franchise tax and sales/use tax, as well as for gross receipts tax purposes. The panel will then explore the intricacies amongst the states surrounding the possible application of PL 86-272 to a foreign entity. The panel will also explore practical approaches to handling questionnaires and audits of foreign entities, including consideration of how a state may adopt the Internal Revenue Code for purposes of the state taxable income calculation and its application in the context of a foreign entity and how the tax landscape has changed since the 2018 Wayfair decision. This panel and topic will be both eye opening and informational for those working multinational and inbound organizations. | Alexis Morrison-Howe Stephen LaRosa |
| 2:50 p.m. – 3:10 p.m. | Sponsored Break | |
| 3:10 p.m. – 4:10 p.m. | Taxation of Remote Workers after COVID The recent pandemic highlighted the need for clear, consistent, and uniform rules across the states with regard to the impact on taxpayers of full and part-time teleworkers and the business travel of nonresident employees. This session will touch on the relaxed enforcement of nexus, apportionment, and withholding rules during the pandemic — and traps awaiting the unwary taxpayer as state emergency declarations come to a close. It will also discuss the heightened tensions among states surrounding the “convenience of the employer” rule and the need for withholding and liability safe harbors for traveling employees. | Doug Lindholm Marc A. Simonetti |
| 4:15 p.m. – 5:15 pm. | Top Issues in New England SALT Don’t miss the Forum’s staple presentation which highlights the top legislative, judicial and administrative tax developments during the past year in the six New England states. This year’s session will address each of these highlights through a multistate issue approach, identifying key trends and comparisons among the New England states, and will be presented by a panel of Board members conversant with each of the six states. | Kathryn Michaelis – NH/VT Mollie Miller – MA Sheelagh Beaulieu – RI Jonathan Block – ME Rick Hill – CT |
| 5:15 p.m. – 6:30 p.m. | Networking Reception |
