The NH Apportionment Factor: How Does it Measure Up? & The Nuts and Bolts of State Tax Nexus - From the 28th Annual Tax Forum 2010 Two Track I Sessions from "Keeping Up with the Changing Tax Landscape"
2.0 Total NH MCLE
$80.00 (provides online access for 3 months after purchase).
Here are two sessions from Track I of the 28th Annual Tax Forum, co-sponsored by the NHBA•CLE program and the NHSCPAs.
This is a downloadable audio file and can only be used for non-live credit.
The New Hampshire Apportionment Factor: How Does it Measure Up?
The New Hampshire apportionment factor provisions reflect a traditional approach that may be too outmoded to accurately measure current business activity. The speakers will discuss varying interpretations of the New Hampshire apportionment rules, including the complexities involving the sales factor sourcing of receipts from services and intangibles. During their discussion, they will also provide a snapshot of where New Hampshire fits in the national trends in apportionment.
The Nuts and Bolts of State Tax Nexus
This session will address state income, sales and franchise tax nexus. Attendees will learn about the federal standards limiting state action, the multitudes of state positions in imposing tax and recent developments in states’ never-ending quest to expand the concept of nexus to encompass additional taxpayers. This session will also discuss the practical difficulties in complying with and staying current on the differing requirements in the thousands of taxing jurisdictions throughout the country.