|Full time Accounting Educator:||-87.00|
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
Harriet has over 30 years of experience in providing state and local tax advisory and compliance services to large multi-state and multinational companies. Prior to joining Delap, Harriet spent 15 years with The Ryland Group - a Fortune 500 Homebuilder and Mortgage Lender that operates in 28 different states. Upon her return to public accounting in 2007, Harriet observed that there was a need for business leaders to better understand how State and Local Taxes affected their financial decision making. While Harriet has spent much of the past six months on sales tax issues, her practice is generally focused on state income tax planning and compliance along with audit defense for state as well as IRS audits.