INSTITUTE FOR PROFESSIONALS IN TAXATION Program 2015 Sales Tax ... · Senior manager - Indirect Tax The Home Depot Atlanta, Georgia Institute for Professionals in Taxation ® Page

INSTITUTE FOR PROFESSIONALS IN TAXATION ®

Program2015

Sales Tax SymposiumSunday, September 27 - Wednesday, September 30

Renaissance Hotel and SpaIndian Wells, California

2015 IPT Sales Tax SymposiumPage #1

SUNDAY, SEPTEMBER 27

2:15 p.m. - 3:45 p.m. Breakout Sessions (2)

3 “Beginner Basic”This session provides a basic overview of sales and usetaxes, including the distinction between sales taxes anduse taxes. Fundamental principles governing sales anduse taxes will be discussed, including: when a company issubject to a state’s sales or use tax; the distinctionbetween sales and use taxes; what constitutes a sale;what is a retail sale (including withdrawal from stock);basic definition of tangible personal property; what ismeant by statute of limitations and what exemptionscommonly exist for sales and use taxes. These principlesand other items of interest to tax professionals who arenew to the sales and use tax practice will be addressedduring an open discussion.

Learning Objectives:At the end of this session, the learner will be able to:- Grasp the major differences between a sales tax and ause tax;- Distinguish the four major types of sales taxes and theircharacteristics;- Distinguish the two types of compensating use taxes;- Learn the difference between intrastate and interstatecommerce, and the origin of use taxes; and - Recognize some basic sales and use tax conceptsincluding the definition of tangible personal property, nexuscreating activities, common exemptions, and theapplicability of the statute of limitations.

Speakers:Michael CampbellSenior Non-Income Tax ManagerJohns ManvilleDenver, Colorado

Linda A. Falcone, CMIDirector, Sales and Use TaxRyan, LLCCharlotte, North Carolina

3 “Team Development” (Offered Twice)Developing a team is the job of a true leader. However,many Sales & Use Tax leaders became leaders becauseof their tax-technical skills, rather than their ability to drivesuccess and lead. This session is designed to fill-in thatgap, by presenting additional tools that will supplementtax-technical skills with people development,communications, and other soft skills. Additionally, thissession will suggest resources and tools to aid in teamdevelopment through self-study, online training, andinstructor-led opportunities.

Learning Objectives:At the end of this session, the participant will be able to- Gain an understanding of the difference betweenManagement and Leadership;- Obtain suggested tools to aid in the organization andimplementation of training to develop leadership skills; and- Gain a network of tax professionals.

Speakers:Jeff McGhehey, CMI, CPASenior manager - Indirect TaxThe Home DepotAtlanta, Georgia

Institute for Professionals in Taxation ®Page #2

SUNDAY (Continued)

Larry Mellon Tax ManagerVertex, Inc.Berwyn, Pennsylvania


3 “CMI - Sales Tax Review”This session provides a review of the Sales/Use Taxprofessional Certified Member of the Institute ("CMI")designation certification program. This session will reviewthe structure of the written exam, as well as therequirements for obtaining this designation. This sessionwill also provide an overview of the study tools a taxprofessional can utilize to better prepare for attaining thisdesignation, and will provide an overview of the IPT Codeof Ethics.

Learning Objectives:At the end of this session, the learner will be able to:- Recognize the fundamentals of the CMI Sales TaxDesignation including the requirements, what concepts areincluded in the exam and how the exam is conducted;- Understand what tools are available to assist withpreparation for the exam; and- Identify the various elements of the IPT Code of Ethics.

Speakers:CMI Committee Representatives

3 “Proactive Credits & Incentives - Partnering with Operations” (Offered Twice)This session will address the ways to be proactive, notreactive, to acquisitions, capital investments andexpansions, and therefore take advantage of various creditand incentives available. The focus will be on the stage ofthese projects in which the tax department should beintroduced, and how the tax department can get theattention of operational and business departments in atimely fashion. In addition, the session will focus on theappropriate time to begin discussions with the state, howto approach the state and local governments, and withwhom to speak. The panelists will also discuss the waysto leverage tax and operational relationships.

Learning Objectives:At the end of this session, the participant will be able to- Recognize projects that benefit from C&I opportunities;- Identify the proper time to initiate C&I opportunities;- Identify the key players and decision makers relevant topursue C&I opportunities;- Develop effective ways to convey the importance C&Iopportunities; and- Understand various approaches and effective ways toinitiate discussions with state and local governments.

Speakers:Janette M. Lohman, Esq., CMI, CPA, C.C.I.P.PartnerThompson Coburn LLPSt. Louis, Missouri

Brenda McMeans, CPAExecutive Director - TaxNuStar Energy, L.P.San Antonio, Texas


SUNDAY (Continued) / MONDAY3 “Indirect Tax Reserves - Practical Applications of ASC450" (Offered Twice)No one wants to be an alarmist, but how do you practicallymanage communication around ASC450 so thatleadership is not surprised; when do you communicate,what do you communicate and how often do youcommunicate? This session will provide a brief overviewof the fundamentals of ASC450 requirements includingdifferences between U.S. GAAP, ASC450 and IFRS;evaluate estimation methodologies; discuss SOX Section404 basics; and analyze case studies and examples ofcontingent liability treatment.

Learning Objectives:At the end of this session, the participant will be able to- Distinguish between U;S; GAAP, ASC450 and IFRS;- Identify sales and use tax issues that should beconsidered under ASC450;- Define various estimation methodologies for creating anddocumenting sales and use tax reserves under ASC450;- Develop strategies for practically managingcommunication around sales and use tax reserves; and- Be prepared to navigate external auditor review ofASC450.

Speakers:Stephanie CsanDirector, Indirect Tax ServicesDeloitte Tax LLPParsippany, New Jersey

Jessica NowlinSr. Director, Indirect TaxBest Buy Enterprise Services, Inc.Minneapolis, Minnesota

6:00 p.m. - 7:30 p.m. Welcoming Reception

MONDAY, SEPTEMBER 28

6:30 a.m. - 8:00 a.m. Continental Breakfast

8:00 a.m. - 8:30 a.m. Opening of Symposium

Margaret C. Wilson CMI, Esq.President, Institute For Professionals In Taxation ®Wilson Agosto LLPSomerville, New Jersey

Jan Nash Trisha C. Fortune, CMI, CPASymposium Chair Symposium Vice Chair

8:30 a.m. - 9:45 a.m. 3 General Session“Laughing Leaders: Improving Morale without the Gimmicks”Simple, cost-free and underused, healthy laughter is vitalto a creative and productive work environment. What doyou see when you scan the faces of your customers andcoworkers? Enjoyment, Irritation, engagement orfrustration? What do you hear? Laughter, ridicule,gratitude or grumbling?

If laughter and joy aren’t on your list, your organizationmay need a reminder that laughter is seriously good forbusiness.

Time flies in this high energy, fast-paced and rousingexperience. You will:


MONDAY (Continued)

- Inventory your fun factor;- Practice happiness fundamentals;- Identify mind/body benefits of laughter.

The fun starts here; the benefits linger.

Learning Objectives:At the end of this session, the learner will be able to:- Recognize the nature and impact of your current workenvironment;- Identify the benefits of a fun and productive workenvironment; and- Leverage laughter and fun, as a leader, in order to create apositive work environment.

Speaker:Robin Getman, CSPPresidentInterACT Group, Inc.Minneapolis, Minnesota

10:15 a.m. - 11:30 a.m. 3 General Session“The Year in Review” A look at the last twelve months of legal decisions, asummary of cases you need to know, critical casespending, and trends within the court system.

Learning Objectives:At the end of this session, the learner will be able to:- Identify important issues that have been addressed bythe courts in the past year;- Evaluate whether recent precedent and pending casesare relevant to the taxpayer;- Formulate strategies to leverage recent case lawdevelopments;- Take proactive steps to take advantage of pendinglitigation relevant to your company.

Speakers:Jordan M. Goodman, Esq., CPAPartnerHorwood Marcus & Berk CharteredChicago, Illinois

Carley Roberts, Esq.PartnerSutherland Asbill & Brennan LLPSacramento, California

Lee A. Zoeller, CMI, Esq.PartnerReed Smith LLPPhiladelphia, Pennsylvania

11:30 a.m. - 1:00 p.m. Lunch


3 “Inbound and Outbound Issues -Transaction Taxes in our Global Economy”International corporations that make the decision to sellinto the United States are often unfamiliar with the salesand use tax issues that arise as a result of thesetransactions. This session will explore the unique salesand use tax issues associated with inbound/outboundtransactions.

Learning Objectives:At the end of this session, the learner will be able to:


MONDAY (Continued) - To understand how an international company canestablish nexus in a particular state when doing businessin the United States;- To understand how federal PE concepts and state taxnexus concepts work,and do not work, together;- To understand the various state and local taxes that canbe imposed on such a company once nexus is established, such as income/franchise,sales/use, excise, and payroll;- To understand how the company's nexus footprint, andrelated state and local tax exposures, can grow as thecompany grows;- Strategies to mitigate exposures; and- Traps for the unwary.

Speakers:Pete MentoPrincipal and Practice Leader, Customs and Foreign TradeRyan, LLCBoston, Massachusetts

David S. Prebut, Esq.DirectorPricewaterhouseCoopers, LLPNew York, New York

3 “Industry Issues: Manufacturing (Offered Twice)This breakout session will address many of the commonsales and use tax-related challenges confrontingmanufacturers today. Topics explored will include differingjurisdictional definitions of manufacturing andmanufacturers, everyday areas of complexity indetermining taxability of purchases and sales, recentlegislative and regulatory changes as well as currentcases and guidance from the states regarding the scopeof ‘manufacturing’, and key trends in audits andcompliance.

Learning Objectives:At the end of this session, the learner will be able to:- Review current developments and changes in the scopeof what constitutes manufacturing;- Analyze the latest legislative and regulatory changesaffecting the taxation of manufacturers; and- Identify and anticipate compliance-related issues that arethe focus of state sales/use tax auditors.

Speakers:Clark R. Calhoun, Esq.PartnerAlston & Bird, LLPLos Angeles, California

David Hobley, CMIManager, Indirect TaxFord Motor CompanyDearborn, Michigan

3,“Management of Exempt Certificates” (Offered Twice) In this session, we will cover some of the best practiceswhich can be utilized to help manage the exemptioncertificate challenge many Taxpayers encounter. Includedwill be important topics such as setting or followinggovernance policy and procedures, as well as setting theappropriate data policies to have the most effective impactfor you. We will also dive into good audit practices, andthe opportunity for automating the ERP and tax engine ortax decision maker so as to maximize the effectiveness ofyour system.


MONDAY (Continued)

Learning Objectives:At the end of this session, the learner will be able to:- Evaluate the risk and exposure associated with yourcurrent system;- Develop best practices for the exemption certificate management process;and- Evaluate technology solutions to effectively assist withmanaging the process.

Speakers:Dave ElderDirectorMcGladrey, LLPWest Palm Beach, Florida

Larry PowersSunnyvale, California

3(“The Fate of Unclaimed Property Estimation”Estimation of unclaimed property liability has been a keydriver of large assessments. However, the methodologyemployed for these estimations are rife with legal andmathematical interpretations and assumptions, some ofwhich have been challenged in court. Learn howestimation works, how to identify the legal and factualassumptions behind it, and ways your company might bestprotect itself from distortive estimations. We will alsodiscuss how estimation might change in future audits andbest practices with respect to record retention in light ofthose considerations.

Learning Objectives:At the end of this session, the learner will be able to:- Learn how unclaimed property estimations are computed;• Recognize assumptions on which such estimations arebased;• Identify ways to defend against estimations; and• Prepare for potential changes to estimations in the future.

Speakers:Sara A. Lima, Esq.CounselReed Smith, LLPPhiladelphia, Pennsylvania

John McGeeverDirectorRyan, LLCPhiladelphia, Pennsylvania

3 “Structured Transactions”This isn't another discussion about your Grandma’sleasing company. We will discuss unique sales taxopportunities and potential problems related torestructuring.

Learning Objectives:At the end of this session, the learner will be able to:- Identify sales tax benefits hidden in an income taxrestructuring;- Determine the sales tax implications of changing thecorporate “boxes”; and- Develop procedures to create the proper substancerelated to intercompany transactions.


MONDAY (Continued) Speakers:Scott Norton, CMIExecutive DirectorErnst & Young, LLPWestlake Village, California

John H. Schneider, CMI, CPADirector of TaxAramark Uniform ServicesBurbank, California

3 “Gross Receipts Taxes”: (Offered Twice)This session will identify and discuss variousmiscellaneous taxes that aren’t normally on your taxcalendar, and which you may be unaware of until caughtby a local jurisdiction. You’ll learn about many of theseobscure state and local taxes. Particular emphasis will begiven to those that could carry a bigger bite, such as theWashington Business & Occupation (B&O) tax, the OhioCommercial Activities Tax (CAT), and the new NevadaCommerce Tax. As a takeaway, you will receive acompilation of many of these taxes in electronic formatwhich you use to determine if your company has anyadditional filing responsibilities. Disclaimer – this sessionwill focused more on gross receipts and transaction taxes;income tax, property tax, payroll tax, and annual businesslicense fees are outside the scope of this presentation.

Learning Objectives:At the end of this session, the learner will be able to:· Identify miscellaneous taxes that may apply to itsbusiness activities in various jurisdictions;· Acquire additional information about the taxes todetermine if they apply;· Analyze whether the taxes may apply to their business; and· Determine if there is potential liability for unpaid taxes.

Speakers:Paul CajaVice President, TaxationMTD Products Inc.Cleveland, Ohio

Darcy N. Kooiker, CPAPrincipalRyan, LLCSeattle, Washington

3 “Audit Sampling – Which audit type is right for you?” (Offered Twice)This session will provide a review of sample types anddiscuss the merits and drawbacks of each type. Thissession will begin with a review of the importance of dataand how it relates to each of the sample types. From therethe discussion will expand to the various sample typeswith a focus on the pros & cons of each. Areas of focuswill include statistical sampling concepts and sample planevaluation techniques.

Learning Objectives:At the end of this session, the learner will be able to:- Analyze various sample plans for cost-benefit;- Evaluate which type of sample is best for their situation;- Recognize various sample plans and the assumptionsbehind them;- Justify sample plans to state auditors; and- Evaluate cost savings of audit sample plan at the end ofthe audit.


MONDAY (Continued) Speakers:Patrick EastridgeSenior Tax AccountantTyson Foods, Inc.Fayetteville, Arkansas

Victoria SewellTax Accountant II – Sales and Use Tax AuditWal-Mart Stores, Inc.Bentonville, Arkansas

3 “Team Development” (Offered Twice)Developing a team is the job of a true leader. However,many Sales & Use Tax leaders became leaders becauseof their tax-technical skills, rather than their ability to drivesuccess and lead. This session is designed to fill-in thatgap, by presenting additional tools that will supplementtax-technical skills with people development,communications, and other soft skills. Additionally, thissession will suggest resources and tools to aid in teamdevelopment through self-study, online training, andinstructor-led opportunities.

Learning Objectives:At the end of this session, the participant will be able to- Gain an understanding of the difference betweenManagement and Leadership;- Obtain suggested tools to aid in the organization andimplementation of training to develop leadership skills; and- Gain a network of tax professionals.

Speakers:Jeff McGhehey, CMI, CPASenior manager - Indirect TaxThe Home DepotAtlanta, Georgia

Larry Mellon Tax ManagerVertex, Inc.Berwyn, Pennsylvania


3 “A Merger and Acquisition Case Study”Mergers and acquisitions (M&A) are often life changingevents for a business. With so much going on, oftenforgotten are the sales tax consequences of thetransaction – both on the transaction itself and on thesales tax liabilities that are often missed. Sales taxprofessionals can play a crucial role in an M&A transactionand their involvement can best be viewed through a seriesof three critical phases. Phase one includes assisting withpurchase contract negotiation and document reviewotherwise referred to as diligence. Phase two, ortransition, focuses on current contract review, customersetup, tax filings and training. Inevitably, and particularlywith the acquisition of smaller, start-up businesses, salesand use tax problems always exist at the acquiredbusiness that have to be cleaned up. This final phase -clean-up -- is often the most difficult to accomplish bothbecause of the time-consuming nature of the efforts toeffect such improvements as well as the lack ofenthusiasm, attention and cooperation of the sellers wholargely have moved on to other things. The panelists willprovide insight from years of experience dealing with thepractical sales and use tax aspects of M&A transactionsproviding ideas for dealing with each of the Phases andoffering suggestions on how to get it done and get it doneright.


MONDAY (Continued)

Learning Objectives:At the end of this session, the learner will be able to:- With respect to the transaction itself, learn the generalsales and use tax treatment of different types of M&A-type transactions (e.g., when is a tax-free transaction for federalincome tax purposes not tax free for sales tax purposes)and recognize the differences in the rules among thestates; - Develop strategies for the sales tax professional to workwith the deal team in both identifying historic risk andaddressing any problems - Understand the typical provisions of purchase/salescontracts and how they can be used to protect theacquiring business from the historic sales and use taxliabilities of the seller. - Recognize the key documents a sales tax professionalshould obtain from the seller and review in order to assessthe seller’s sales and use tax compliance and potentialexposure risks. - Establish a process for addressing tax sensitive areaswith a special focus on prioritizing and implementingprocesses to conform the acquired entity’s processes intoyour own. - Identify typical areas of sales tax exposure in M&Aactivity and developing a response to manage risk withrespect to such pre-acquisition exposures.

Speakers:Julie Stakenburg, CPADirector, US Indirect TaxAccenture, LLPWalnut Creek, California

Steven WlodychakPrincipalErnst & Young, LLPWashington, DC

3 “VAT/GST Developments and Updates in Emerging Markets”Value-added taxes (VAT) and goods and services taxes(GST) are one of the most important and prolific taxregimes in the world today. This session will focus on theimportance of VAT/GST to governments and companiesaround the globe and particularly in a number of emergingmarkets. Many of these emerging markets, includingMalaysia, China, India, Egypt as well as others, areintroducing a new VAT/GST regime or rumored to becontemplating such a move. On top of this, there are amultitude of new regulations trying to address complicatedB2B and B2C supply chains and new types of services. We will provide an update on the VAT/GST regulatorydevelopments in select emerging markets and addresscertain consistent technical and practical challenges facedby US multinational companies.

Learning Objectives:At the end of this session, the learner will be able to:- Gain a better understanding of the VAT/GST regimes inemerging markets;- Receive an introduction to the planned roll-out of newVAT/GST regimes and estimated timing for such;- Gain additional knowledge on key VAT/GST technicalissues and differences among the emerging markets; and- Obtain a better appreciation of how the VAT/GSTregimes work in emerging markets.


MONDAY (Continued) Speakers:Chris NeedhamGlobal VAT/GST DirectorGEUnited Kingdom

Robert SmithAsia Pacific Indirect Tax LeaderErnst & YoungChina

3 “Hotel Industry – Checking In”The hotel industry faces a distinct taxing scheme, more sothan many other industries. Hotels are often subject toserial audits, usually by sales, use and occupancy taxexaminers. This session will examine the application ofsales, use, occupancy, and other miscellaneous taxes tohotels and guests, along with related issues and hot topicswithin the hospitality industry.

Learning Objectives:At the end of this session, the learner will be able to:- Develop an overview of the hotel industry;- Identify developments and issues found in recentlegislation, rulings and case law;- Identify best practices for dealing with the industry issues,special taxes and tax resources; and- Discuss aggressive tax positions taken by states, issueswith rewards points and entities, and issues that arise withrenovations.

Speakers:Daniel P. Kelly, Esq.AssociateHodgson Russ LLPBuffalo, New YorkPalm Beach, Florida

D. Mitchell Morton, CMI, CPASenior Manager,Tax AuditHilton WorldwideMemphis, Tennessee

3 “Evoking Privilege – Paranoia Pays Off”This session will focus on the best time to involve counselwhen dealing with various tax matters – from internal taxplanning to audit initiation and administrative review,through the establishment of accruals and reserves forlitigation. A focus will be on the dangers of unprivilegedcommunications, particularly email exchanges. This panelwill also review the best practices in formally establishingprivileged relationships with the use of Koval Agreementsand the procedures necessary to ensure that privilege isnot lost. The panelists will also discuss the differencebetween confidentiality, work product and privilege.

Learning Objectives:- Understand what privileges and protections are, and arenot, applicable in tax disputes;- Learn when the privileges apply and the actions requiredto be taken to obtain and maintain such privileges;- Recognize when a privilege may have been lost and theoptions that can be taken to minimize the impact;- Identify opportunities to potentially restore privilege.

Speakers:Lynn A. Gandhi, Esq., LLM, CPAPartnerHonigman Miller Schwartz and Cohn LLPDetroit, Michigan


MONDAY (Continued)

Aaron M. Young, CMI, Esq.PartnerReed Smith, LLPNew York, New York

3 “Transportation Challenges and Opportunities”Every business that extracts, makes, buys or sells anyitem of tangible personal property is impacted in some wayby the transportation of that item, whether it is by rail,water, air or over the highways. This session will focus onthe transportation of goods over the highways, andespecially the tax issues and opportunities that arise inthat sector. Additionally, discussions on issues for bothcommon and contract transportation companies, with aspecial focus on “private” carriers (contract carriers withone or a very limited number of customers, includingrelated parties).

Learning Objectives:At the end of this session, the learner will be able to:- Define the term “Transportation Company”;- Distinguish between common, contract and privatetransportation companies;- Discuss the reasons companies have implementedprivate transportation companies;- Identify the potential components of a transportationcompany in your organization; and- Recognize benefits and costs associated withimplementing and operating a transportation company.

Speakers:Marc Speer, CPASenior Manager, Indirect TaxErnst & Young, LLPTulsa, Oklahoma

Geoffrey R. Stayer, CPADirector of State and Local TaxRepublic Services, Inc.Phoenix, Arizona

3 “Healthcare Industry: Trends, Technology, and Navigating State Requirements”Several current issues have an impact on the healthcareand pharmaceutical industries as well as the companiesand individuals they interact with. A key is understandingindustry trends, technology, and how to navigate throughthe various requirements throughout state jurisdictions.

Learning Objectives:At the end of this session, the learner will be able to:- Track and observe hot topics, trends, and recent courtcases in the healthcare industry; - Explore the tax base beyond the medical item spend;- Managing technology with sales tax laws; and- The great, the good, and the bad of documentationrequirements: how do you navigate through it?

Speakers:Nicolas BradleyManager, Sales and Use TaxHCA Holdings, Inc.Nashville, Tennessee

Erica LovePrincipal, Sales and Use TaxRyan, LLCDallas, Texas


MONDAY (Continued)/TUESDAY

3 “Refunds” (Offered Twice)This session will equip you on what it takes to perfect arefund claim, and pursue appeals when necessary. Thethorny issues of customer repayment requirements(vendor claims), documentation issues, interest squabbles,deemed denials, and other refund claim “gotchas” will alsobe covered.

Learning Objectives:At the end of this session, the learner will be able to:- Grasp the procedural and evidentiary requirements, andpitfalls, for sales and use tax refund claims;- Know how to best position yourself to obtain sales anduse tax refunds; and- Learn the processes and strategies for pursuing refundclaims in administrative appeals and in court.

Speakers:Scott AdamsDirector – Tax AuditsAT&T MobilitySan Antonio, Texas

Margaret C. Wilson, CMI, Esq.PartnerWilson Agosto LLPSomerville, New Jersey

3 “Ask the Experts – West”This session provides an opportunity to ask the expertsabout specific state issues on West States, focusing onCalifornia and Washington. Submitting questions prior tothe session allows a more informed discussion. Questionsreceived prior to the session will receive preference.

Learning Objectives:At the end of this session, the learner will be able to:- Receive expert responses to tax questions raised for thisjurisdictional area;- Obtain knowledge of recent trends, law changes, andadministrative policies; and- Provide an opportunity for roundtable and peerdiscussion on jurisdictional issues.

Facilitators:Carley Roberts, Esq.PartnerSutherland Asbill & Brennan LLPSacramento, California

Tremaine “Trem” SmithSenior ManagerErnst & Young LLPSeattle, Washington

6:00 p.m. - 7:30 p.m. Reception: Reception Sponsor: Ryan

TUESDAY, SEPTEMBER 29



TUESDAY (Continued)

8:00 a.m. - 9:15 a.m. 3 General Session“The Value of the Indirect Tax Department - Leadership Panel”The value of the indirect tax department, from theprospective of leadership. Gain knowledge from theperspective of a CTO, and Senior Vice President, on howthey would like to work with your department, what theywant to know, what they don’t want to know, what theyneed and expect. This will be a discussion discussion ofbest practices and what is needed to fully support theseleaders in your organization.

Learning Objectives:At the end of this session, the learner will be able to:- Develop a good understanding of the key indicatorsutilized by leadership to evaluate the indirect taxdepartment;- Identify best practices for communicating criticalinformation to leadership (potentially before they evenask);- Understand the viewpoint of leadership with regard tocritical needs and wants from your department; and- Discuss alternatives to facilitate upward management ofcritical tax developments and decisions.


Jordan Weiss Senior Vice President and Chief Tax OfficerThe Wonderful CompanyLos Angeles, California

Moderator:Dave Naney, JDPrincipalRyan, LLCFt. Lauderdale, Florida

9:15 a.m. - 10:30 a.m. 3 General Session“Key State Legislative and Economic Updates - California, Texas Washington”This session provides an in-depth look at largerjurisdictions, specifically California, Texas andWashington. It will include recent and pending legislativeand policy changes, a brief synopsis of where these statesare economically and what is on the horizon for them withregard to state tax revenues.

Learning Objectives:At the end of this session, the learner will be able to:- Gain an understanding of the impact of recent sales anduse tax legislation, rulings and case law in key jurisdictions; - Identify opportunities for effective and efficient audits; and- Obtain an understanding of the economic outlook ofthese jurisdictions and how it may effect tax collectingagencies.


TUESDAY (Continued)Speakers:Karey BartonAssociate Deputy Comptroller For TaxTexas Comtroller of Public AccountsAustin, Texas

Gil Brewer, Esq.Senior Assistant Director of Tax PolicyWashington State Department of RevenueOlympia, Washington

Cynthia BridgesExecutive DirectorCalifornia State Board of EqualizationSacramento, California

Moderator:Stephen P. Kranz, Esq.PartnerMcDermott Will & Emery LLPWashington, DC

10:45 a.m. - 12:00 Noon Breakout Sessions (8)

3 “Canada” (Offered Twice)This session is tailored to the US based tax manager thathas been charged with managing Canadian transactiontaxes. We will review common issues and requirementsof cross border selling and buying between Canada andthe US. We will then get into more complex issues relatedto having a permanent establishment in Canada includingthe rental of a warehouse up through a subsidiary.

Learning Objectives:At the end of this session, the learner will be able to:- Grasp the fundamentals of the Goods and ServicesTax/Harmonized Sales Tax regime as well as provincialsales taxes;- Recognize the key concepts and issues related to non-resident registration and reporting requirements;- Identify key issues related to transaction taxes, customsand importations and the various means to recover orobtain relief of transaction tax paid on imports;- Identify key issues related to transaction taxes andexports of goods, services and intangibles out of Canadato obtain transaction tax relief;- Identify transaction tax obligations and credit availabilitywhen building a permanent establishment in Canada;- Grasp drop shipment issues related to US companiesengaging Canadian third-party drop shippers/services; and- Recognize the significant changes in the Canadianindirect tax landscape that have occurred over the last fewyears.

Speakers:Dalton J. AlbrechtPartnerCouzin TaylorToronto, Ontario Canada

David Crawford, CMASenior Manager, Indirect Tax ServicesPricewaterhouse Coopers LLPCalgary, Alberta Canada

James Romao, CGASenior Commodity Tax AnalystDevon Energy CanadaCalgary, Alberta Canada


TUESDAY (Continued)

3 “Mega Trends – Their Effects on Indirect Taxes”Megatrends are macroeconomic forces that are shapingthe world. They are factual and often backed by verifiabledata. By definition, they are big and include some ofsociety's biggest challenges--and opportunities.Companies are organizing business strategies in someway, shape or form around these megatrends.Globalization, technology and the required pace of changewill have a meaningful impact on tax professionals. In thissession, we will explore the 5 megatrends, the impact tobusiness strategies, and the potential tax policyimplications.

Learning Objectives:At the end of this session, the learner will be able to:- Recall the 5 megatrends shaping the world today;- Assess the impact of the megatrends on businessstrategies;- Predict tax policy changes; and- Analyze the alternative tax implications to influence taxpolicy discussions.

Speakers:Susan Haffield, CPAPartnerPricewaterhouse Coopers, LLPMinneapolis, Minnesota

Cheryl LaLondeGlobal Indirect Tax ManagerCargillMinneapolis, Minnesota

3 “Construction Contracting Sales Tax Issues”This session will provide an in-depth look at theapplication of sales tax to construction contracts. Thespeakers will start by reviewing the issues that arecommon components of construction project auditassessments and will then expand thereon by discussingindividual state nuances and variations that add layers ofcomplexity to the general sales tax principles that typicallyguide building owners and contractors. Areas of focus willcover sales tax issues relating to new construction,building renovations, construction services, buildingmaterials, construction equipment, and various other jobcosts. In addition the speakers will discuss the sales taxrisks and opportunities based upon the type of buildingowner, type of construction project and form ofconstruction contract.

Learning Objectives:At the end of this session, the learner will be able to:- Grasp the underlying principles of sales taxation ofconstruction contracts and how states differ in theirinterpretation of certain principles;- Distinguish those type of building owners and projects towhich exemptions apply and understand the importance ofacquiring and distributing proper documentation supportingsuch exemptions;- Differentiate the tax treatment of services and rentals inrespect to the nature of the project and the form of theirbilling; and- Learn the proper taxation of fabricated materials andsubcontractor costs.


TUESDAY (Continued)

Speakers:Roy Hui, CMIManaging DirectorThompson Tax and Associates, LLCSacramento, California

Tracy Ann Johnson, CMI, CPATransaction Tax ManagerSkanska USA Building, Inc.Parsippany, New Jersey

3 “Responsible Person Liability for Sales and Use Taxes: They Don’t Pay You Enough for This”As states continue to struggle to raise revenues and torecover from the recent economic downturn, collectors aremore aggressively trying to recover unpaid entity-levelsales and use tax liabilities from “responsible persons”involved in the entity’s reporting and remittance of thosetaxes. This session will explore the circumstances inwhich responsible persons may be held personally liablefor these entity-level sales and use taxes, notingdifferences in the states’ approaches to these criticalissues and analyzing potential defenses that may beavailable to the imposition of personal liability. An in-depth knowledge of these issues is critical to preventingyour employer’s liabilities from becoming yours.

Learning Objectives:At the end of this session, the learner will be able to:- Identify key issues concerning the imposition ofresponsible person liability;- Know who may be held liable as a “responsibleperson,” for what periods and what amounts;- Distinguish different states’ approaches to imposingresponsible person liability;- Analyze key determinants to imposing responsibleperson liability; and- Recognize potential defenses to the imposition ofresponsible person liability.

Speakers:Jaye A. Calhoun, EsqMemberMcGlinchey Stafford, PLLCNew Orleans, Louisiana

Mark E. Holcomb, Esq. PartnerMadsen Goldman & Holcomb, LLPTallahassee, Florida

3 “Special Issues When Selling Prepaid Telecommunications”Are you selling Prepaid Wireless or other prepaidtelecommunications? There are a number of things youshould know when you begin selling these services. SalesTax, E911 and special compliance for special fees are justa few. This session will explore the issues you NEED toknow.

Learning Objectives:At the end of this session, the learner will be able to:- List the types of taxes applied to prepaidtelecommunications services at the point of sale;- Recognize special compliance issues unique to prepaidtelecommunications services;- Differentiate between Prepaid telecommunications andno contract telecommunications.


TUESDAY (Continued)

Speakers:Toby Bargar, Esq.Senior Tax Research ConsultantAvalaraOverland Park, Kansas

Laurie McDonough, CPAVP of Tax - North AmericaACNConcord, North Carolina

3 “Oddity Taxes: Beverage and bottle, disposable bag, E911, (Offered Twice)

hospitality/occupancy fees/taxes/surcharges…..what else is there? Are youcollecting and remitting all the fees/taxes/surcharges that you should be?”This session will provide an overview oftaxes/fees/surcharges you may be required to collect andremit that often times go unnoticed. The session willfurther explore who administers the fees/taxes/surcharges;common process flows among distributor, wholesaler,retailer; different tax bases; registration and invoicingrequirements. Additionally, the session will discussoperational and business considerations includingsoftware/resources to track fees/taxes/surcharges,jurisdictional trends, and audit experience.

Learning Objectives:At the end of this session, the learner will be able to:- Identify various taxes/fees/surcharges, the applicationand administering body;- Discuss the business process flow among thedistributor, wholesaler and retailer and explain theimpact of the fees/taxes/surcharges;- Apply registration and invoicing requirements;- Advise on operational and business considerations;- Evaluate software to track fees/taxes/surcharges;- Determine implications of jurisdictional trends;- Prepare for potential audit issues; and- Recognize impacts to the business and plan strategiesto partner with the business groups.

Speakers:Anne Fraley, CMI, CPATax Managing DirectorKPMG LLPAtlanta, Georgia

Rita YahnkeManager, Indirect TaxBest Buy Enterprise Services, Inc.Minneapolis, Minnesota

3 “Ask the Experts – North East”

This session provides an opportunity to ask the expertsabout specific state issues for North East States,focusing on New York, New Jersey, and Pennsylvania. Submitting questions prior to the session allows a moreinformed discussion. Questions received prior to thesession will receive preference.

Learning Objectives:At the end of this session, the learner will be able to:- Receive expert responses to tax questions raised forthis jurisdictional area;- Obtain knowledge of recent trends, law changes, andadministrative policies; and- Provides an opportunity for roundtable and peerdiscussion on jurisdictional issues.


TUESDAY (Continued)

Facilitators:Margaret C. Wilson, CMI, Esq.PartnerWilson Agosto LLPSomerville, New Jersey

Aaron M. Young, CMI, Esq.PartnerReed Smith, LLPNew York, New York

3 “Industry Issues: Manufacturing (Offered Twice)This breakout session will address many of the commonsales and use tax-related challenges confrontingmanufacturers today. Topics explored will include differingjurisdictional definitions of manufacturing andmanufacturers, everyday areas of complexity indetermining taxability of purchases and sales, recentlegislative and regulatory changes as well as currentcases and guidance from the states regarding the scopeof ‘manufacturing’, and key trends in audits andcompliance..

Learning Objectives:At the end of this session, the learner will be able to:- Review current developments and changes in thescope of what constitutes manufacturing;- Analyze the latest legislative and regulatory changesaffecting the taxation of manufacturers; and- Identify and anticipate compliance-related issues thatare the focus of state sales and use tax auditors.

Speakers:Clark R. Calhoun, Esq.PartnerAlston & Bird, LLPLos Angeles, California

David Hobley, CMIManager, Indirect TaxFord Motor CompanyDearborn, Michigan

12:00 Noon - 1:00 p. m. Lunch 1:00 p.m. - 2:15 p.m. Breakout Sessions (8)

3 “Puerto Rico”In an effort to improve its relatively low sales and use taxcollection rate, the Puerto Rico government has institutedsubstantial changes to the statute since its enactment in2006. This session will review the most recent round ofchanges, including those requiring the declaration andpayment of use tax at the point of entry and provideinformation and practical guidance to ensure compliance. Further, you will receive an update on the government’splans to replace the existing sales and use tax with avalue added tax.

Learning Objectives:At the end of this session, the learner will be able to: - Learn the statutory and administrative framework andlegislation affecting the declaration, payment and filing obligations of the Puerto Rico use tax;- Identify the most recent amendments to the sales anduse tax, which include changes to the nexus rules,merchant certificates and the elimination of certain B2Bexemptions, among others; and- Recognize the general business and practical


TUESDAY (Continued)mplications of replacing the existing sales and use taxwith a value added tax.

Speakers:Pablo HymovitzExecutive DirectorErnst & Young, LLPSan Juan, Puerto Rico

Tamara Volmer, JD Director, Transaction & Ad Valorem TaxDish NetworkEnglewood, Colorado

3 “Partly Cloudy, Overcast or Storms Ahead, Forecasting what is “Internet Access”On December 16, 2014 President Obama signed a fourthextension of the Internet Tax Freedom Act (ITFA) toOctober 1, 2015. In early 2015 the FCC promulgatedproposed regulations defining a broadband service astelecommunications. As the world moves increasinglytoward an Internet based economy with cloud computingand M2M transactions what does “Internet access” nowmean? If the ITFA is made permanent or extended for afifth time will the states take a more aggressive approachin light of their own broad telecommunications tax statutesand the FCC regulations to find a way around the Federalpreemption. The panel will describe specific services suchas Smartgrid, Kiosk, Digital Signage and Entertainmentand address whether these services that connect us to the“Internet of Things” are “Internet access” services ortaxable telecommunications, data transport, voice, audio,video programming services that only utilize internetprotocol.

Learning Objectives:At the end of this session, the learner will be able to:- Determine if there is a “bright line” test for what isinternet access;- Learn cloud computing and M2M technology as itrelates to the public internet of things;- Determine if the new FCC rules defining broadbandservices as telecommunications will offer the states away around the IFTA preemption of taxing internetaccess;- Learn the difference between a telecommunicationsservice, a data transmission service, cloud computingand the various methods and technologies available toaccess and transfer data; - Learn potential new and novel perspectives on thescope of the ITFA; and- Gain an awareness of how states treat “internetaccess” differently for transaction purposes and whetherthat matters.

Speakers:John BarnesDirectorT-MobileOverland Park, Kansas

Mark Beshears, Esq.Director, Sales & Use TaxDuff & PhelpsNew York, New York

James P. Kratochvill, Esq.Of CounselMorrison & Foerster LLPSan Francisco, California


TUESDAY (Continued)

3 “Data Analytics – Sales Transactions”What is new in this evolving field of data analytics forsales? How can I use it with my day to day work? Whyshould I spend precious time understanding anddeploying this technology? This interactive session willdefine, explore and encourage the use of various dataanalytics tools and concepts in the transaction tax area. The presenters will provide a detailed explanation of thetopic and include a real world case study applying thedata analytics principles to problem solve and createnew insights.

Learning Objectives:At the end of this session, the learner will be able to:- Define data analytics;- Learn the wide world of available data analytics toolsand concepts;- Glean insights from your data; and- Apply these techniques to a real world case studyusing the power of Data Analytics to unlock your taxprocess.

Speakers:Yannick EinsweilerDirector, Tax AnalyticsKPMG, LLPNew York, New York

Patrick McWilliams, CMISenior Director, Sales, Use & Value Added TaxGap, Inc.Albuquerque, New Mexico

3 “Ask the Experts – South Central”This session provides an opportunity to ask the expertsabout specific state issues for the South Central States,focusing on Louisiana and Texas. Submitting questionsprior to the session allows a more informed discussion. Questions received prior to the session will receivepreference.

Learning Objectives:At the end of this session, the learner will be able to:- Receive expert responses to tax questions raised forthis jurisdictional area;- Obtain knowledge of recent trends, law changes, andadministrative policies; and- Provides an opportunity for roundtable and peerdiscussion on jurisdictional issues.

Facilitators:William M. Backstrom, Jr., Esq.PartnerJones Walker LLPNew Orleans, Louisiana

Doug Sigel, Esq. PartnerRyan Law, LLPAustin, Texas

3 “Proactive Credits & Incentives - Partnering with Operations” (Offered Twice)This session will address the ways to be proactive, notreactive, to acquisitions, capital investments andexpansions, and therefore take advantage of various creditand incentives available. The focus will be on the stage ofthese projects in which the tax department should beintroduced, and how the tax department can get theattention of operational and business departments in atimely fashion. In addition, the session will focus on the


TUESDAY (Continued)appropriate time to begin discussions with the state, howto approach the state and local governments, and withwhom to speak. The panelists will also discuss the waysto leverage tax and operational relationships.

Learning Objectives:At the end of this session, the participant will be able to- Recognize projects that benefit from C&I opportunities;- Identify the proper time to initiate C&I opportunities;- Identify the key players and decision makers relevantto pursue C&I opportunities;- Develop effective ways to convey the importance C&Iopportunities; and- Understand various approaches and effective ways toinitiate discussions with state and local governments.

Speakers:Janette M. Lohman, Esq., CMI, CPA, C.C.I.P.PartnerThompson Coburn LLPSt. Louis, Missouri

Brenda McMeans, CPAExecutive Director - TaxNuStar Energy, L.P.San Antonio, Texas

3 “Gross Receipts Taxes” (Offered Twice)This session will identify and discuss variousmiscellaneous taxes that aren’t normally on your taxcalendar, and which you may be unaware of until caughtby a local jurisdiction. You’ll learn about many of theseobscure state and local taxes. Particular emphasis will begiven to those that could carry a bigger bite, such as theWashington Business & Occupation (B&O) tax, the OhioCommercial Activities Tax (CAT), and the new NevadaCommerce Tax. As a takeaway, you will receive acompilation of many of these taxes in electronic formatwhich you use to determine if your company has anyadditional filing responsibilities. Disclaimer – this sessionwill focused more on gross receipts and transaction taxes;income tax, property tax, payroll tax, and annual businesslicense fees are outside the scope of this presentation.

Learning Objectives:At the end of this session, the learner will be able to:· Identify miscellaneous taxes that may apply to itsbusiness activities in various jurisdictions;· Acquire additional information about the taxes todetermine if they apply;· Analyze whether the taxes may apply to their business;and· Determine if there is potential liability for unpaid taxes.


Darcy N. Kooiker, CPAPrincipalRyan, LLCSeattle, Washington

3 “Audit Sampling – Which sample type is right for you?” (Offered Twice)This session will provide a review of sample types anddiscuss the merits and drawbacks of each type. Thissession will begin with a review of the importance of data


TUESDAY (Continued)and how it relates to each of the sample types. From therethe discussion will expand to the various sample typeswith a focus on the pros & cons of each. Areas of focuswill include statistical sampling concepts and sample planevaluation techniques.

Learning Objectives:At the end of this session, the learner will be able to:- Analyze various sample plans for cost-benefit;- Evaluate which type of sample is best for their situation;- Recognize various sample plans and the assumptionsbehind them;- Justify sample plans to state auditors; and- Evaluate cost savings of audit sample plan at the end ofthe audit.

Speakers:Patrick EastridgeSenior Tax AccountantTyson Foods, Inc.Fayetteville, Arkansas

Victoria SewellTax Accountant II – Sales and Use Tax AuditWal-Mart Stores, Inc.Bentonville, Arkansas

3 “Indirect Tax Reserves - Practical Applications of ASC450" (Offered Twice)No one wants to be an alarmist, but how do you practicallymanage communication around ASC450 so thatleadership is not surprised; when do you communicate,what do you communicate and how often do youcommunicate? This session will provide a brief overviewof the fundamentals of ASC450 requirements includingdifferences between U.S. GAAP, ASC450 and IFRS;evaluate estimation methodologies; discuss SOX Section404 basics; and analyze case studies and examples ofcontingent liability treatment.

Learning Objectives:At the end of this session, the participant will be able to- Distinguish between U;S; GAAP, ASC450 and IFRS;- Identify sales and use tax issues that should beconsidered under ASC450;- Define various estimation methodologies for creating anddocumenting sales and use tax reserves under ASC450;- Develop strategies for practically managingcommunication around sales and use tax reserves; and- Be prepared to navigate external auditor review ofASC450.

Speakers:Stephanie CsanDirector, Indirect Tax ServicesDeloitte Tax LLPParsippany, New Jersey

Jessica NowlinSr. Director, Indirect TaxBest Buy Enterprise Services, Inc.Minneapolis, Minnesota


3 “Affiliate Nexus – Where are we now?”In 2008, New York enacted the first “click-through nexus”law. Since then, many other states have followed suit andenacted similar click-through nexus and affiliate laws.


TUESDAY (Continued)

There are many variations of affiliate nexus and click-through nexus laws and it is important to understand thevariations and what they might mean for your company. This topic will include an analysis of (1) which states haverecently enacted affiliate nexus and click-through nexuslaws; (2) which states are proposing or consideringenacting affiliate nexus and click-through nexus laws; and(3) the variations among these state laws. Lastly, thiscourse will also briefly cover the ongoing litigation in theDMA case in Colorado and the Kennedy concurrence inthe U.S. Supreme Court decision.

Learning Objectives:At the end of this session, the learner will be able to:- Identify affiliate nexus and click-through nexus laws;- Understand how affiliate nexus and click-through nexuslaws operate; and- Understand the impact when such a law is triggered.

Speakers:Jennifer JensenDirectorPricewaterhouseCoopers, LLPWashington, D.C.

Terue Yoshihara, CMISr. Tax ManagerMicrosoft CorporationRedmond, Washington

3 “Industry Issues - Oil & Gas”This session will focus on the hot topics faced by the oiland gas industry including a discussion of the latest cases,rulings, and legislation. New technologies, the volatility inprices, and new approaches to business operations havegiven rise to new issues being faced by the industry. Thesession will also address excise/motor fuels tax issues andcorporate aircraft issues that are often faced by taxdepartments in this sector.

Learning Objectives:At the end of this session, the learner will be able to:- Learn of sales tax recent developments impacting the oiland gas industry as well as cutting edge audit level issues;- Identify opportunity to minimize sales tax liabilities,maximize exemptions, and seek refund claims;- Learn challenging documentation requirements beingimposed by taxing authorities and auditors; and- Identify key issues to address in the area of motor fueltaxes and taxes on aircraft.

Speakers:E. Kay Karr, CPASupervisor Indirect Tax Advisory - Southern RegionExxon Mobil CorporationHouston, Texas

Rich LittleTax Senior ManagerDeloitte Tax LLPHouston, Texas

Doug Sigel, Esq. PartnerRyan Law, LLPAustin, Texas


TUESDAY (Continued)

3 “Retailers – Is Anyone Out There Not in Retail?”This session will focus on hot topics concerning taxability,compliance, and audit issues that are unique to the retail,lodging and food and beverage industries. Additionalfocus will be afforded to multi-channel business modelsthat include these industries. The presentation will coverthe latest cases, rulings, and legislation, as well asstrategies for working with state auditors to achieveconsistent results across business lines.

Learning Objectives:At the end of this session, the learner will be able to:- Identify and understand the expansion of the term“vendor” or retailer” based on current state legislation;- Understand recent developments of taxability of productsand services through the use of multi-channel marketingand coupon programs;- Interact better with auditors dealing with exemptioncertificate issues, drop shipments, sales tax holidays andother audit related issues; and- Introduction by some states to accelerated sales taxcollection/payment remittance…are you ready?

Speakers:Maryanna CsanAssistant Vice President, Sales and Use TaxSotheby’s, Inc.New York, New York

Vanessa Frank, CMISenior Tax Manager - North America Indirect TaxesFitbit, Inc.San Francisco, California

3 “Cutting Edge Concepts: Applying Sales Tax Rules to Evolving Businesses”New business models like Omnichannel, Kickstarter andAirBNB that ignore the traditional vendor, customer, andconsideration structure often strain the application of salestax rules. This session will explore numerous neweconomy questions including: (1) Does sales tax apply? (2) Who really is the vendor? (3) Where is thetransaction sourced? (4) What records need to be kept fortransactions when the consideration is nontraditional? Topics included are Bitcoin, Crowdsourcing and theshared economy.

Learning Objectives:At the end of this session, the learner will be able to:- Assess who has sales tax collection obligations;- Which items may be taxable;- Which jurisdictions can lay a claim; and- What records must be kept.

Speakers:Leah Robinson, Esq.PartnerSutherland Asbill & Brennan LLPNew York, New York

James J. TauberManaging Director, State and Local TaxAndersen TaxChicago, Illinois

3 “Buyer (and Seller) Beware! Concepts of the Cloud” (Offered Twice)This session will provide a brief overview of thefundamental cloud models and will highlight issuesimpacting nexus and taxability-including bothcharacterization and sourcing. The session will further


TUESDAY (Continued)

explore issues impacting both the buyer and seller,including how to handle conflicts of state laws in relationto nexus, characterization of services, situsing, includingmulti-state use, and application of exemptions (bothtraditional and new) to these unique business models.

Learning Objectives:At the end of this session, the learner will be able to:- Differentiate between the basic cloud models;- Assess the impact of the states’ varying approaches totaxing these models; and- Evaluate the issues particular to both buyers and sellersand possible remedies for these issues.

Speakers:Rafael Garces, Esq.Director of Indirect TaxesAOL, Inc.Dulles, Virginia

Carolynn Iafrate Kranz, JD, CPAChief Operating OfficerIndustry Sales Tax Solutions, LLCWashington, DC

Lenore Vidal, Esq.Director - TaxForsythe Technology Inc.Skokie, Illinois

3 “Tax Accrual Data Analytics – Dashboards to Minimize Risk”How can you evaluate your data efficiently to: identifytrends; identify tax overpayments/underpayments;determine root cause of system deficiencies; identifycorrective measures and process or system improvements. What types of tools and resources are available to analyzedata? What are the capabilities and features of varioustools to minimize the risk associated with paying only theamount you owe?

Learning Objectives:At the end of this session, the learner will be able to:- Recognize the key tax regulatory and business trendsconcerning data and process;- Understand the concept and potential of tax dataanalytics; and- Apply data analytics in your day-to-day work.

Speakers:Holly Hamby, CPAIT Director - TaxWeatherfordHouston, Texas

Les Jackson, CPADirectorDeloitte Tax LLPHouston, Texas

3 “Ask the Experts – South East”This session provides an opportunity to ask the expertsabout specific state issues for the South East States,focusing on Florida, Georgia, and Tennessee. Submittingquestions prior to the session allows a more informeddiscussion. Questions received prior to the session willreceive preference.


TUESDAY (Continued)

Learning Objectives:At the end of this session, the learner will be able to:- Receive expert responses to tax questions raised for thisjurisdictional area;- Obtain knowledge of recent trends, law changes, andadministrative policies; and- Provides an opportunity for roundtable and peerdiscussion on jurisdictional issues.

Facilitators:Mary Benton, Esq.PartnerAlston & Bird, LLPAtlanta, Georgia

Dave ElderDirectorMcGladrey, LLPWest Palm Beach, Florida

Michael D. Sontag, Esq.AttorneyBass, Berry & Sims, PLCNashville, Tennessee

3 “Oddity Taxes: Beverage and bottle, disposable bag, E911, (Offered Twice)

hospitality/occupancy fees/taxes/surcharges…..what else is there? Are you collectingand remitting all the fees/taxes/surcharges that you should be?”This session will provide an overview oftaxes/fees/surcharges you may be required to collect andremit that often times go unnoticed. The session willfurther explore who administers the fees/taxes/surcharges;common process flows among distributor, wholesaler,retailer; different tax bases; registration and invoicingrequirements. Additionally, the session will discussoperational and business considerations includingsoftware/resources to track fees/taxes/surcharges,jurisdictional trends, and audit experience.

Learning Objectives:At the end of this session, the learner will be able to:- Identify various taxes/fees/surcharges, the applicationand administering body;- Discuss the business process flow among thedistributor, wholesaler and retailer and explain theimpact of the fees/taxes/surcharges;- Apply registration and invoicing requirements;- Advise on operational and business considerations;- Evaluate software to track fees/taxes/surcharges;- Determine implications of jurisdictional trends;- Prepare for potential audit issues; and- Recognize impacts to the business and plan strategiesto partner with the business groups.

Speakers:Anne Fraley, CMI, CPATax Managing DirectorKPMG LLPAtlanta, Georgia

Rita YahnkeManager, Indirect TaxBest Buy Enterprise Services, Inc.Minneapolis, Minnesota


TUESDAY (Continued)


3 “Loyalty Programs”Many businesses utilize some version of a loyalty programas part of their marketing strategy in order to increase andsolidify their customer base. While good for business,these programs present numerous complexities whendetermining how the redemption of the loyalty rewardsshould be treated in the context of multistate sales taxation– primarily, will the redemption be treated as a discountagainst the sales price or as taxable consideration? Theanswer may vary depending on how the type of loyaltyincentive at issue (e.g. points, certificates, dollars,rewards, stamps), the manner in which the loyaltyincentive is earned (e.g. for the purchase of goods orservices, use of a credit card, result of a desired action)and how they are redeemed (e.g. applied towardspurchase price, receipt of complementary item). Moreover, the answers can vary on a state-by-state basis. This session will explore the elements of customer loyaltyprograms, identify applicable laws and authorities anddiscuss their application to a variety of fact patterns. Thepanelists will highlight potential foot-faults and suggestbest practices for addressing the tax treatment of loyaltyprograms for purposes of multistate taxation.

Learning Objectives:At the end of this session, the learner will be able to:- Recognize the various types of loyalty programs andtheir distinguishing features;- Learn the significance of the differing ways loyaltyprograms may be implemented for purposes of statetaxation; - Identify the different tax treatments governing theredemption of loyalty incentives;- Identify the laws and relevant authorities that areapplicable to the determination of the tax treatment injurisdictions with and without specific loyalty programguidance; and - Develop best practices and learn to avoid commonpitfalls.

Speakers:Gregg Barton, Esq.PartnerPerkins Coie LLPSeattle, Washington

Mary Benton, Esq.PartnerAlston & Bird, LLPAtlanta, Georgia

3 “Understanding the Big Picture: Tips and Techniques to Reconcile Sales Tax Revenue with Revenue Reported for Other Taxes”The laws and rules used to compute financial statementrevenue, sales/use tax base, income tax apportionmentfactors, and property tax values vary widely. However,auditors routinely ask taxpayers to tie the numbers. Thepanel will discuss approaches to explaining to an auditorwhy financial statements, state apportionment andproperty tax information would not tie to a sales and usetax returns.


TUESDAY (Continued)

Learning Objectives:At the end of this session, the learner will be able to:- Learn the best ways to accommodate an auditor whowants data from multiple sources in an effort to validatesale and use tax revenue;- Grasp the basics of financial statement revenue and whyit may differ from sales tax revenue;- Learn the basics of sales factor apportionment numbersand why it may differ from sales tax revenue; and- Grasp basics of how acquisitions are added to theproperty tax base and whey they may not tie to a use taxreturn.

Speakers:Chris Craft Managing Director, State & Local TaxKPMG LLPSan Diego, California

Masha M. Yevzelman, Esq.ShareholderFredrikson & ByronMinneapolis, Minnesota

3 “Ask the Experts – Central”This session provides an opportunity to ask the expertsabout specific state issues for Central States, focusing onIllinois, Missouri, and Ohio. Submitting questions prior tothe session allows a more informed discussion. Questionsreceived prior to the session will receive preference.

Learning Objectives:At the end of this session, the learner will be able to:- Receive expert responses to tax questions raised for thisjurisdictional area;- Obtain knowledge of recent trends, law changes, andadministrative policies; and- Provides an opportunity for roundtable and peerdiscussion on jurisdictional issues.

Facilitators:Janette M. Lohman, Esq., CMI, CPA, C.C.I.P.PartnerThompson Coburn LLPSt. Louis, Missouri

James J. Tauber Managing Director, State and Local TaxAndersen TaxChicago, Illinois

3,“Management of Exempt Certificates” (Offered Twice) In this session, we will cover some of the best practiceswhich can be utilized to help manage the exemptioncertificate challenge many Taxpayers encounter. Includedwill be important topics such as setting or followinggovernance policy and procedures, as well as setting theappropriate data policies to have the most effective impactfor you. We will also dive into good audit practices, andthe opportunity for automating the ERP and tax engine ortax decision maker so as to maximize the effectiveness ofyour system.

Learning Objectives:At the end of this session, the learner will be able to:- Evaluate the risk and exposure associated with yourcurrent system;- Develop best practices for the exemption certificate


TUESDAY (Continued)

management process; and- Evaluate technology solutions to effectively assist withmanaging the process

Speakers:Dave ElderDirectorMcGladrey, LLPWest Palm Beach, Florida

Larry PowersSunnyvale, California

3 “Buyer (and Seller) Beware! Concepts of the Cloud” (Offered Twice)This session will provide a brief overview of thefundamental cloud models and will highlight issuesimpacting nexus and taxability-including bothcharacterization and sourcing. The session will furtherexplore issues impacting both the buyer and seller,including how to handle conflicts of state laws in relationto nexus, characterization of services, situsing, includingmulti-state use, and application of exemptions (bothtraditional and new) to these unique business models.

Learning Objectives:At the end of this session, the learner will be able to:- Differentiate between the basic cloud models;- Assess the impact of the states’ varying approaches totaxing these models; and- Evaluate the issues particular to both buyers and sellersand possible remedies for these issues..

Speakers:Rafael Garces, Esq.Director of Indirect TaxesAOL, Inc.Dulles, Virginia

Carolynn Iafrate Kranz, JD, CPAChief Operating OfficerIndustry Sales Tax Solutions, LLCWashington, DC

Lenore Vidal, Esq.Director, TaxForsythe Technology Inc.Skokie, Illinois

3 “Refunds” (Offered Twice)This session will equip you on what it takes to perfect arefund claim, and pursue appeals when necessary. Thethorny issues of customer repayment requirements(vendor claims), documentation issues, interest squabbles,deemed denials, and other refund claim “gotchas” will alsobe covered.

Learning Objectives:At the end of this session, the learner will be able to:- Grasp the procedural and evidentiary requirements, andpitfalls, for sales and use tax refund claims;- Know how to best position yourself to obtain sales anduse tax refunds; and- Learn the processes and strategies for pursuing refundclaims in administrative appeals and in court.


TUESDAY (Continued)/WEDNESDAY

Speakers:Scott AdamsDirector – Tax AuditsAT&T MobilitySan Antonio, Texas

Margaret C. Wilson, CMI, Esq.PartnerWilson Agosto LLPSomerville, New Jersey

3 “Canada” (Offered Twice)This session is tailored to the US based tax manager thathas been charged with managing Canadian transactiontaxes. We will review common issues and requirementsof cross border selling and buying between Canada andthe US. We will then get into more complex issues relatedto having a permanent establishment in Canada includingthe rental of a warehouse up through a subsidiary.

Learning Objectives:At the end of this session, the learner will be able to:- Grasp the fundamentals of the Goods and ServicesTax/Harmonized Sales Tax regime as well as provincialsales taxes;- Recognize the key concepts and issues related to non-resident registration and reporting requirements;- Identify key issues related to transaction taxes, customsand importations and the various means to recover orobtain relief of transaction tax paid on imports;- Identify key issues related to transaction taxes andexports of goods, services and intangibles out of Canadato obtain transaction tax relief;- Identify transaction tax obligations and credit availabilitywhen building a permanent establishment in Canada;- Grasp drop shipment issues related to US companiesengaging Canadian third-party drop shippers/services; and- Recognize the significant changes in the Canadianindirect tax landscape that have occurred over the last fewyears.

Speakers:Dalton J. AlbrechtPartnerCouzin TaylorToronto, Ontario Canada

David Crawford, CMASenior Manager, Indirect Tax ServicesPricewaterhouse Coopers LLPCalgary, Alberta Canada

James Romao, CGASenior Commodity Tax AnalystDevon Energy CanadaCalgary, Alberta Canada

WEDNESDAY, SEPTEMBER 30


8:30 a.m. - 10:00 a.m. 3 General Session“Ethics- Wednesday Morning Live” This session provides specific situational ethicalanalysis for the corporate tax professional.


WEDNESDAY (Continued) Learning Objectives:At the end of this session, the learner will be able to:- Recognize issues to consider when faced with anethically challenging situation;- Know the resources at your disposal when faced withan ethical situation; and- Identify the common ethical dilemmas faced by salestax professionals.

Speakers:William M. Backstrom, Jr., Esq.PartnerJones Walker LLPNew Orleans, Louisiana

Loren ChumleyPrincipal, State & Local taxKPMG LLPNashville, Tennessee

Jordan M. Goodman, Esq., CPAPartnerHorwood Marcus & Berk CharteredChicago, Illinois

Carolynn Iafrate Kranz, JD, CPAChief Operating OfficerIndustry Sales Tax Solutions, LLCWashington, District of Columbia

Stephen P. Kranz, Esq.PartnerMcDermott Will & Emery LLPWashington, District of Columbia

Michael D. Sontag, Esq.AttorneyBass, Berry & Sims, PLCNashville, Tennessee

10:15 a.m. - 11:30 a.m. 3 General Session“Audit Best Practices- From the Tax Administrator’s View”This session provides efficiencies, best practices, auditmanagement techniques and recommendations, from a taxadministrator’s viewpoint. Included in our panel is a formerTennessee Commissioner of Revenue, former Chief ofStaff and Assistant Secretary for the LouisianaDepartment of Revenue, and former Deputy Directory ofthe Washington Department of Revenue.

Learning Objectives:At the end of this session, the learner will be able to:- Grasp and respect the auditor’s and tax administrator’sperspective;- Employ different techniques to keep the audit moving andefficient; and- Enable that you get what you need from the auditor todefend your position, where possible, and sell the resultswhere necessary.

Speakers:Loren ChumleyPrincipal, State & Local taxKPMG LLPNashville, Tennessee


WEDNESDAY (Continued)

Jason M. DeCuir, Esq.Director, Public AffairsRyan, LLCBaton Rouge, Louisiana

Tremaine “Trem” SmithSenior ManagerErnst & Young LLPSeattle, Washington

11:30 a.m. Symposium Conclusion

2015 Sales Tax Symposium Committee Members (17):

Kyle Martin Brehm, Esq.Preferred First Name: KyleState and Local Tax ManagerPricewaterhouseCoopers LLP225 South Sixth StreetSuite 1400Minneapolis, Minnesota 55402Telephone: 612-749-1926Email: [email protected]

Chad B. Bailey, CPAPreferred First Name: ChadGroup Manager - Indirect Tax StrategyTarget Corporation1000 Nicollet MallMinneapolis, Minnesota 55402Telephone: 612-761-1475Email: [email protected]

S. Lucky DeFriesPreferred First Name: LuckyStockholderCoffman DeFries & Nothern, PA534 South Kansas AvenueSuite 925Topeka, Kansas 66603Telephone: 785-234-3461Email: [email protected]

Laura Elder, CMIPreferred First Name: LauraPrincipalErnst & Young LLP5100 Town Center CircleSuite 500Boca Raton, Florida 33486Telephone: 561-955-8287Email: [email protected]

Trisha C. Fortune, CMI, CPA (Vice Chair)Preferred First Name: TrishaPrincipalRyan LLC100 Congress Avenue, Suite 1900Austin, Texas 78701Telephone: 512-476-0022Email: [email protected]

Michael J. Ginski, CPAPreferred First Name: MikePrincipalClearView Group11350 McCormick RoadSuite 100, Executive Plaza IVHunt Valley, Maryland 21031Telephone: 410-415-9755Email: [email protected]

Jennifer S. Goldstein, Esq.Preferred First Name: JenniferAssociateReed Smith LLP599 Lexington Avenue23rd FloorNew York, New York 10022Telephone: 212-521-5400Email: [email protected]

Carlos V. Hernandez, CMIPreferred First Name: CarlosSenior Manager Sales TaxGeneral Electric Capital Corp.500 West MonroeChicago, Illinois 60661-3624Telephone: 978-973-0007Email: [email protected]

Sandra J. Jacobs, CMIPreferred First Name: SandyPrincipalKPMG LLP55 Second Street Suite 1400San Francisco, California 94105Telephone: 415-963-7076Email: [email protected]

Rick L. Johnson, CMIPreferred First Name: RickDirector - Indirect TaxBelk Stores Services, Inc.2801 West Tyvola RoadCharlotte, North Carolina 28217Telephone: 704-426-6547Email: [email protected]


Michelle JonesPreferred First Name: MichelleManager, Indirect Sales TaxAOL, Inc.22000 AOL WayDulles, Virginia 20166Telephone: 703-265-6829Email: [email protected]

Bridget Rene Kaigler, CPA, CMA, CGMAPreferred First Name: BridgetSenior Tax Accountant - State and LocalAlbemarle Corporation451 Florida StreetBaton Rouge, Louisiana 70801Telephone: 225-388-7622Email: [email protected]

Todd A. Lard, Esq.Preferred First Name: ToddPartnerSutherland Asbill & Brennan LLP700 Sixth Street, N.W.Suite 700Washington, DC 20001-3980Telephone: 202-383-0909Email: [email protected]

Jan Nash (Chair)Preferred First Name: JanManager Non-Income TaxTyson Foods, Inc.2200 Don Tyson ParkwaySpringdale, Arkansas 72765Telephone: 479-290-1168Email: [email protected]

Scott Steinbring, CPAPreferred First Name: ScottPartner - Multistate TaxDeloitte Tax LLP1111 Bagby Street, Suite 4500Houston, Texas 77002-2591Telephone: 713-982-3555Email: [email protected]

Phillip B. Tate, Jr., CMI, CPAPreferred First Name: PhilDirectorHilton Worldwide755 Crossover LaneMemphis, Tennessee 38117Telephone: 901-374-6047Email: [email protected]

Sandra Thomas, CMI, CPAPreferred First Name: SandraDirector of Tax ResearchBillSoft, Inc.8675 West 96th StreetSuite 220Overland Park, Kansas 66212Telephone: 800-525-8175 ext. 182Email: [email protected]

CONTINUING EDUCATION CREDIT

IPT is accredited by NASBA for CPE purposes. IPT files a Continuing Legal Education (CLE) application with the state inwhich the program is held. Any fee imposed by an individual state based on an individual’s credit hours is theresponsibility of the individual.

The Institute for Professionals in Taxation 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 ofaccountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registeredsponsors may be submitted to the National Registry of CPE Sponsors through its website:www.learningmarket.org. Approximately 21.6 continuing education credit hours, including 1.5 IPT ethics credit hours, are available for full programattendance. In accordance with the standards of the National registry of CPE Sponsors, CPE credits have been grantedbased on a 50-minute hour. CMIs will obtain hour-for-hour continuing education credits for attendance. Registrants who wishto obtain credit from other organizations for the symposium may use the Certificate of Attendance provided by IPT for thisprogram.


mailto:[email protected]

https://resweb.passkey.com/go/IPTsymposium2015

Prerequisites: NoneProgram Level: Intermediate Overview of Timely Sales and Use Tax Issues

(Excepting “Beginner Basic,” “CMI Review”)NASBA Field of Study: Taxation, EthicsInstructional Method: Group LiveAdvanced Preparation: None

As required by regulatory agencies, IPT must verify individual attendance at sessions in order to grant Continuing EducationCredits. Each attendee’s name badge has a unique bar code that identifies that individual. In order to obtain CE credit, theindividual must have his or her bar-coded badge scanned during the first 15 minutes of each session. No credit for thesession will be given to un-scanned attendees. Lost name badges should be reported immediately to the registration deskfor a replacement. Each attendee will be able to request a copy of his or her scanned attendance (Certificate of Attendance)through the IPT website on the “My Participation” tab approximately two weeks after the end of the program.

CMI DESIGNATION

The Institute for Professionals in Taxation's designation "Certified Member of the Institute" (CMI) is available to anyone whois a sales tax member of the Institute in good standing and who meets all other requirements. The purpose of the certificationprogram is to further the professional development of its members. For further information, please contact the IPT Office orvisit the Institute’s web site: www.ipt.org.

All CMIs present at the program will have a yellow coded badge.

2015 Sales Tax Symposium

Program Sponsors

DuCharme, McMillen & Associates, Inc.

Ernst & Young LLP

Grant Thornton LLP

KPMG LLP

Madsen Goldman & Holcomb, LLP

Marvin F. Poer and Company

McGladrey LLP

Messina Multistate Tax

Pritchett Sales & Use Tax Consulting

Reed Smith LLP

Ryan

Ryan Law Firm, LLP

Event Sponsors

Internet Service Sponsor KPMG LLP

Monday Reception SponsorRyan


http://www.ipt.org

https://resweb.passkey.com/go/taxpros

Documents

INSTITUTE FOR PROFESSIONALS IN TAXATION Program 2015 Sales Tax ... · Senior manager - Indirect Tax The Home Depot Atlanta, Georgia Institute for Professionals in Taxation ® Page