Several Alston & Bird attorneys participated in this conference hosted by the Council on State Taxation (COST).
Mary Benton presented "Due Process and the Shifting Sands of Nexus." Are we witnessing a rebirth of the Due Process Clause? Despite the U.S. Supreme Court’s reluctance to hear substantial nexus (Commerce Clause) cases, might it accept a transaction tax case under the Due Process Clause? Like a phoenix rising, recent federal and state court decisions in the non-tax arena have seemingly revived its relevance for tax cases. The speakers in this session discussed those decisions and explored the implications that a resurgent Due Process Clause may have in the sales tax context.
Kendall Houghton presented "Unclaimed Property." Unclaimed property assessments are a growing source of “revenue” for states, which are aggressively trying to maximize this revenue source through contingent fee audits, estimation techniques and lengthy lookback periods. Delaware, for instance, has more than doubled its revenue from unclaimed property over the past six years. The speakers in this session discussed recent developments in the unclaimed property arena, including questionable audit methods used by states to increase what they deem to be reportable unclaimed property. The speakers also discussed practical and legal responses to fight these assessments and procedures.
February 23-26, 2015
The Loews Portofino Bay Hotel / Orlando, FL
Mary Benton presented "Due Process and the Shifting Sands of Nexus." Are we witnessing a rebirth of the Due Process Clause? Despite the U.S. Supreme Court’s reluctance to hear substantial nexus (Commerce Clause) cases, might it accept a transaction tax case under the Due Process Clause? Like a phoenix rising, recent federal and state court decisions in the non-tax arena have seemingly revived its relevance for tax cases. The speakers in this session discussed those decisions and explored the implications that a resurgent Due Process Clause may have in the sales tax context.
Kendall Houghton presented "Unclaimed Property." Unclaimed property assessments are a growing source of “revenue” for states, which are aggressively trying to maximize this revenue source through contingent fee audits, estimation techniques and lengthy lookback periods. Delaware, for instance, has more than doubled its revenue from unclaimed property over the past six years. The speakers in this session discussed recent developments in the unclaimed property arena, including questionable audit methods used by states to increase what they deem to be reportable unclaimed property. The speakers also discussed practical and legal responses to fight these assessments and procedures.
February 23-26, 2015
The Loews Portofino Bay Hotel / Orlando, FL