Seminar May 15-19, 2022

2022 COST State & Local Tax Schools

Event Detail
Michael M. Giovannini, Kathleen S. Cornett
May 15-19, 2022
6:00 PM - 1:30 PM Eastern Standard Time
Georgia Tech Hotel and Conference Center
Atlanta, GA

Michael Giovannini and Kathleen Cornett will present at one of the state tax school conferences hosted by the Council on State Taxation (COST).

Michael will participate in the 2022 Intermediate/Advanced Sales & Use Tax School. His session is titled “Emerging Issues Associated with Unclaimed Property.” States are getting more aggressive in the unclaimed property area and shortening their dormancy periods, asserting claims to new types of obligations, and hiring contingent fee auditors. This session will provide an overview of the states’ unclaimed property practices and cover recent unclaimed property legislation and litigation. It will bring you up to date on the latest unclaimed property issues. 

For more information, click here.

Kathleen will participate in the 2022 COST Intermediate/Advanced State Income Tax School. Her session is titled “Jurisdictional Nexus and Constitutional Limitations.” The ability of a state to impose a corporate income tax is limited in a number of different ways and this session will explore limits on state taxation imposed by:

The Due Process Clause, the Commerce Clause, and P.L. 86-272
Specific state statutory and constitutional restrictions
The U.S. Supreme Court decision in Wayfair

For more information, click here.

Media Contacts
Alex Wolfe
Communications Director
Phone: 212.210.9442

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