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

05/20/2013

State + Local Tax

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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