|Full time Accounting Educator:||-97.00|
Note: date of course changed from 5/23 to 5/28/19.
This new intermediate half-day Oregon and State & Local Taxation program is authored and instructed by Harriet Strothers, CPA, Delap LLP, Lake Oswego, who is recognized for her local and extensive national expertise and instruction skills in this arena. You will obtain a brief overview of the basics followed by an intermediate dive into a variety of pertinent topics. Learn about Economic Nexus Issues, Nexus Study / Voluntary Disclosure as well as Pass Through Ownership & Nexus. The recent U.S. Supreme Court nexus decision in Wayfair will also be addressed. Additionally, you will learn about Public Law 86-272, Cloud Computing, Reporting an RAR, IRS & State communications, Unclaimed Property, State updates, City of Portland & Multnomah County and Oregon, California, and Washington.
This is a companion to the four-hour Oregon and State & Local Taxation – The Basics program, and may be taken in conjunction with or as an independent program.
- Recap of “State & Local Tax (SALT) 101 – The Basics” at a high level (10-15 minutes)
- Economic Nexus Issues
- Public Law 86-272
- Cloud Computing
- Pass Through Ownership & Nexus: apportionment; throwback throw-out throw-up; section 18 alternative apportionment; pass through apportionment; sale of pass through
- Reporting an RAR to the States
- IRS / State communications
- Nexus Study / Voluntary Disclosure
- Unclaimed Property
- State and Local Updates: California, Oregon, City of Portland, Multnomah & Washington county