2023 SALT Basics School Virtual Presentation - Sales Tax Base, Taxability and Characterization
Live Webinar on Zoom
November 1, 2023
VIRTUAL PRESENTATION OF SELECT SESSIONS FROM THE COST SALT BASICS SCHOOL!
November 1 - 4:00 – 5:15 pm ET
Sales Tax Base, Taxability and Characterization (SALES TAX SCHOOL)
The Sales Tax Base, Taxability and Characterization session will analyze the nature of sales vs. use taxes, including typical statutes and other authorities; explore application of form over substance doctrine and the presumption for taxing tangible personal property. It is for someone with a basic level of state and local tax experience or for someone with more experience who would like a refresher course. No advance preparation is needed. The session is open to tax professionals from industry (both COST member and non-COST member companies) and from practitioner firms.