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Course Details

Course Information
  • smart_display Format

    Live Online with Live Q&A

  • signal_cellular_alt Difficulty Level

    Intermediate

  • work Practice Area

    Corporate Tax

Date & Time
  • event Date

    Thursday, June 26, 2025

  • schedule Time

    1:00 PM E.T.

  • timer Program Length

    110 minutes

Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

$247.00

This webinar will review the fluid list of jurisdictional taxes commonly imposed on multistate taxpayers by local taxing authorities. Our panel of indirect tax experts will address various types of indirect taxes and fees, examine local nexus guidelines, and offer advice for managing companies' challenges in complying with local administrations' requirements effectively.

Faculty

Daniela Wilps
Managing Director, State and Local Tax
BDO USA

Ms. Wilps is a Managing Director in BDO’s State and Local Tax practice. She has over 14 years of tax and industry experience assisting tax departments to become compliant with state and local taxes through nexus studies, taxability reviews, registrations, voluntary disclosure agreements and compliance engagements, implementation of custom indirect tax tools, indirect tax overpayment and exposure reviews, and other state and local tax consulting services.

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Jin Shi
Managing Director, State & Local Tax
BDO USA

Ms. Shi is a Managing Director in BDO's State & Local Tax practice. She has experience in tax consulting including audit defense, compliance preparation, correspondence with state and local authorities and New York City Commercial Rent Tax expert.

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Description

Wayfair's reach has widened beyond sales tax to other state and local tax types. The latter category, local and indirect taxes, is perhaps the most complex. The number of jurisdictions and types of taxes assessed by municipalities and localities continues to increase. Although these taxes are commonplace, there is no uniformity in their administration.

Included on the list of diverse taxes are amusement taxes imposed by Chicago, for example, on "all entertainment or recreational activities offered for public participation or on a membership or other basis are amusements subject to the tax." Streaming services are included with a tax rate of 10.25 percent as of Jan. 1, 2025. Chicago also imposes a meal tax on food and beverages sold at restaurants, as do many other localities nationwide, including Charlotte, Phoenix, and Virginia Beach.

Determining nexus requirements and administering the volatile and ever-expanding list of indirect taxes and fees is an arduous process for SALT advisers and multistate businesses.

Listen as our panel of seasoned SALT advisers discusses the complexities and implications of economic nexus beyond state sales tax and offers advice to meet the challenges companies face due to local administration of these taxes.

Outline

  1. Brief overview of the Wayfair decision
  2. Expansion of indirect tax types
  3. Economic nexus and local taxes
  4. Home rule jurisdictions
  5. Charges and fees assessed to marketplace facilitators
  6. Examples of the application of specific indirect taxes
  7. Addressing the challenges of jurisdictional taxes to multistate businesses

Benefits

The panel will cover these and other critical issues:

  • The impact of home rule jurisdictions on local taxes
  • Indirect taxes including gross receipts, amusement, meals, and accommodation taxes
  • Expanded assessment of charges and fees to marketplace facilitators
  • Addressing the administration challenges of increasing unique jurisdictional taxes to multistate companies

NASBA Details

Learning Objectives

After completing this course, you will be able to:

  • Identify unique indirect taxes that local jurisdictions have implemented
  • Determine how nexus is determined in specific scenarios for local taxes
  • Decide how multistate businesses can address indirect tax compliance
  • Ascertain local tax administration differences in home rule states

  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite: Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of SALT taxation, nexus and apportionment as it applies to multi-state businesses.

Strafford Publications, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.