Historically, sales tax has been primarily imposed on tangible personal property - things that can be seen, weighed, measured, felt, touched, or perceived. As technology evolves and state revenue needs change, the tax treatment of services and intangible property is also changing. The question arises: If a service or intangible touches multiple states, does the income-tax concept of “fair apportionment” apply?

Speakers: Kenneth R. Levine Kelley C. Miller

Event Type: Webinar, CLE / CPD

Start Date/Time:
22 December 2020
End Date/Time:
22 December 2020

Join Kenny Levine and Kelley Miller for this presentation, where they’ll discuss the current landscape and what taxpayers should be aware of.

Please log in 15 minutes prior to the start of the program.

Please read – Important CLE information:

CLE Credit: You can earn CLE credit (as described below) for viewing this CLE webinar on-demand. While viewing the recording, you must click on the attendance verification prompts. Failure to do so will limit the availability of CLE credit. After viewing the webinar, request CLE by emailing the Reed Smith CLE Team. Please be sure to include the full title of the webinar. Allow four to six weeks for credit to be processed and issued. Credit is only available as set forth below. If you are licensed in any other state we will send you a uniform certificate of attendance.

This program is presumptively approved for 1.0 CLE credit in California, Connecticut, Illinois, New Jersey, New York, Pennsylvania, Texas and West Virginia. Applications for CLE credit will be filed in Delaware, Florida, Ohio, and Virginia. Attendees who are licensed in other jurisdictions will receive a uniform certificate of attendance but Reed Smith only provides credit for the states listed. Please allow 4-6 weeks after the program to receive a certificate of attendance.