Understanding the Apportionment Rules for Service-Based Businesses :: Accounting

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Advantage Legal Seminars :: Accounting :: Understanding the Apportionment Rules for Service-Based Businesses

Understanding the Apportionment Rules for Service-Based Businesses

Apportionment of income for state tax purposes is ôwhere the rubber meets the road.ö That is to say, the complex and varied rules for determining a taxpayerÆs state income tax apportionment percentage can provide opportunities û with careful planning û for state tax minimization or create traps û without such planning û that lead to multiple taxation. Service-based businesses face particular difficulties in identifying and analyzing the rules applicable to their operations for two reasons. First, state apportionment rules were written several decades ago at a time when our economy was dominated by the manufacturing of tangible personal property. Thus, these rules focused on the manufacturing industry and were out of touch with service operations. Second, as our economy has shifted its focus to services and e-commerce, states are beginning to revise their apportionment rules to account for differences between the industries. These new rules, however, lack clear guidance thus creating uncertainty for taxpayers. This teleconference will provide a comprehensive look at particular apportionment issues facing service-based business in order to arm you with the information necessary to structure your operations to take advantage of the opportunities and to avoid the traps.

Faculty: Jeffrey C. Glickman, Esq., Alston & Bird, LLP

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Self-Study Credits

On demand orders placed on a weekend or holiday will be fulfilled on the next business day.

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Price: $77.00

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Understanding the Apportionment Rules for Service-Based Businesses

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