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

November 1 – 4:00 – 5:15 pm ET
Sales Tax Base, Taxability and Characterization (SALES TAX SCHOOL)

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.


Nick Saye, KPMG
Tom Lopez, KPMG

Registration for the Sales Tax Base, Taxability and Characterization session (November 1st from 4:00 – 5:15 p.m.) of COST’s 2023 SALT Basics School Virtual Presentations - can be done online at any time prior to 4:00 pm, November 1st.

Registration Fees

COST Industry Member


All Other Attendees  


Continuing Education

COST will assist you in applying for Continuing Education credit for the COST Forum on US SALT for European Companies. COST is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

For More Information:

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