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Apportioning Sales of Other Than Tangible Personal Property: What Does the Shift to Market State Sourcing Mean to Taxpayers?

Council on State Taxation (COST) 2013 Spring Audit Session / Income Tax Conference
5/20/2013
Ritz-Carlton, New Orleans
921 Canal Street
New Orleans, LA 70112
Speaking Engagement
Andres Vallejo will discuss states that have dropped cost of performance sourcing for sales of other than tangible personal property and replaced it with a “market” based approach. This panel will explore the most contentious issues including the MTC’s efforts to modify Section 17 of UDITPA.
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