Zach Gladney will lead the session “Uniformity in Sourcing Services: Should (& Why) Does Sourcing Services Differ for Sales Tax and Corporate Income Taxes?” at this event hosted by the Council on State Taxation (COST).
States have increasingly moved to market-based sourcing for services in the corporate income tax arena. Historically, states have used a destination/benefits-received analysis for sourcing services under their sales taxes. This session will address the issues with the sourcing of services for both types of taxes, along with explaining why and how the sourcing is often inconsistent between state income and consumption taxes.
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