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Oregon and State & Local Taxation – The Basics (4 hours - afternoon) – Beaverton

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OSCPA Center - Upper Level

10206 SW Laurel St
Beaverton, OR 97005

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4.0 Credits

Member Price $195.00

Non-Member Price $245.00

Overview

This introductory half-day Oregon and State & Local Taxation program is authored and instructed by Kimberly Lohr, Principal, Delap LLP, Lake Oswego, who is recognized for her extensive national expertise and instruction skills in this arena. You will gain an understanding of nexus, and nexus requirement for apportionment and different methods for different businesses. Learn the difference between apportioned and allocated income, as well as how business/nonbusiness income is determined. You will also learn how each of the factors for property, payroll, and sales are calculated.

Highlights

  • Nexus defined: Physical presence; economic 
  • Apportionment: Nexus requirement for apportionment; different methods for different businesses; the difference between apportioned and allocated income 
  • How business/nonbusiness income is determined 
  • Property factor: What is included? What basis is used? When is monthly averaging necessary? What is mobile property? Is WIP/CIP included? 
  • Payroll factor: What is included? Are leased employee wages included? What about officer's payroll? Is there a throwback rule for payroll? 
  • Sales factor: What is included? How is it sourced? What about non-inventory items? What are occasional sales and how are they treated? What are the throwback and throw-out rules?

Designed For

CPAs in public practice and industry who want to expand the scope of services they provide to clients and CPAs and want to understand their exposure to Nexus issues.

Objectives

Upon completion of this course, you will have an understanding of nexus including determining nexus, difference between business and nonbusiness income, the proper apportionment methodology for various income streams, and calculating apportionment factors.

Leader(s):

Leader Bios

Kim Lohr, Tax Principal, Delap LLP

Kim Lohr, is a tax principal at Delap. Kim specializes in providing state and local taxation advisory and compliance services to her clients. 

With more than 26 years of experience in state and local tax, she serves a diverse client base in a variety of industries, including manufacturing, financial institutions, transportation, and services to name a few. Kim focuses on multi-state income and franchise tax matters such as nexus, state tax base modifications, apportionment of income, business/non-business income, unitary taxation, gross receipt taxes, allocation of partnership items, state filing options, audit defense and voluntary disclosures.

In addition to recommending strategies to minimize clients' state and local tax liabilities, Kim consults on all aspects of state income tax, including participating in mergers and acquisition transactions, due diligence reviews, representation on state tax controversy matters, and assisting companies with state tax compliance and state tax accrual reviews.

Prior to joining Delap, Kim was a managing director at BDO USA LLP's state and local tax practice in Seattle. She has also worked for several multi-national companies, including several Fortune 500 companies, a small and mid-sized accounting firm, and a state tax authority. Kim has a B.A. in Accounting from the University of Washington.

Outside the office, Kim enjoys spending time with her family and traveling, especially to the Disney parks.

(6/13/22)

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Non-Member Price $245.00

Member Price $195.00