Jeff Glickman presented this webinar program sponsored by Lorman Education Services
. Apportionment of income for state tax purposes is 'where the rubber meets the road.' That is to say, the complex and varied rules for determining a taxpayer's state income tax apportionment percentage can provide opportunities - with careful planning - for state tax minimization or create traps - without such planning - that lead to multiple taxation. This presentation provided a comprehensive look at particular apportionment issues facing service-based business in order to arm the business with the information necessary to structure its operations to take advantage of the opportunities and to avoid the traps.