The Virtual Presentation of Selected Sessions of the Basics School will be held via the Zoom platform.  The presentations will be offered as follows:

August 17 – 3:00 – 5:00 pm ET
Unitary Business Principle & Apportionment (INCOME TAX SCHOOL)

Curriculum:  Examine the unitary business principle and its implications for formulary apportionment of multi-corporate groups; computation of factors:  sales, property and payroll.

Ben Muilenberg, PwC, Sacramento, CA
Andrew Plever, PwC, Philadelphia, PA


August 31 – 3:00 – 5:00 pm ET
State Income Tax Base I (INCOME TAX SCHOOL)

Curriculum:  Review concepts involved in computing state income tax base, including tie-in to federal return, modifications to federal tax base, multi-corporate group filing options, business/non-business determination and allocation/apportionment.

Susan Ferlianto, Deloitte, Atlanta, GA
Michael Paxton, Deloitte, Atlanta, GA


November 2 – 3:00 – 5:00 pm ET
Basic Unitary/Filing Methods (INCOME TAX SCHOOL)

Curriculum:  Overview of filing methods required by the various states with a discussion of the unitary method.

Nikki Dobay, Eversheds Sutherland (US), Sacramento, CA
Robert Porcelli, PwC, McLean, VA


November 9 – 3:00 – 5:00 pm ET
Jurisdiction to Tax (SALES TAX SCHOOL)

Curriculum: Review of the various restrictions on a state’s ability to impose taxes such as constitutional restrictions, federal legislation and judicial pronouncements.

Sherry Lam, Grant Thornton, Fort Lauderdale, FL
Christopher Lutz, HMB Legal Counsel, Chicago, IL
Scott Peterson, Avalara, Seattle, WA


December 5 – 3:00 – 5:00 pm ET
Sales Tax Base, Taxability and Characterization

Curriculum:  Analyze nature of sales vs. use taxes, including typical statutes and other authorities; explore application of form over substance doctrine and presumption for taxing tangible personal property.

Thomas Lopez, KPMG*, Atlanta, GA
Nick Saye, KPMG*, Atlanta, GA


Registration Fees


COST Members

$50 per session/  $200 for all 5

COST Practitioner Partner/All Other Attendees

$100 per session / $400 for all 5


For More Information:

Please contact Karen Galdámez, COST, 122 C Street, NW, Suite 330, Washington, DC 20001, fax: 202.484.5229, e-mail: