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 sales taxes such as constitutional restrictions, federal legislation and judicial pronouncements.

Sherry Lam, Grant Thornton, Fort Lauderdale, FL
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: