National Assoc. of State Bar Tax Sections 44th Annual Meeting

National Association of State Bar Tax Sections 44th Annual Meeting

Overview


Charles J. Moll, III and Diann Smith were speakers at the National Association of State Bar Tax Sections (NASBTS) 44th Annual Meeting on September 29, 2023. Charles’ panel, “Sales Versus Use Tax – Distinction Without a Difference?” reviewed the historical distinction between sale and use tax, and what impact recent cases like Quad Graphic and Wayfair may have had on these types of taxes. The panelists discussed which jurisdiction should impose the tax (whether sales of services or tangible personal property), issues posed when states take differing positions and credits for taxes paid to other taxing jurisdictions. In addition, they analyzed state or local tax systems for compliance with the Commerce Clause, and the continuing relevance of the Dilworth analysis and compare the taxation with other types of state regulation such as the regulation recently addressed in the National Pork Producers case.

Diann presented an “Unclaimed Property Update,” which discussed topics such as the Delaware v. Pennsylvania case and oil and gas royalty issues.

Dig Deeper

New York, NY / Speaking Engagements / December 16-17, 2024

NYU School of Professional Studies Institute on State and Local Taxation 2024

Chicago, IL / McDermott Event / November 21, 2024

TEI Chicago Chapter International Tax Forum 2024

San Antonio, TX / Speaking Engagements / October 27-30, 2024

TEI 2024 Annual Conference

Los Angeles, CA and San Francisco, CA / McDermott Event / October 29 – 30, 2024

West Coast Forum 2024

Lisle, Illinois / Speaking Engagements / October 24-25, 2024

The Chicago Tax Club's 70th Annual Fall Seminar

New York, NY / McDermott Event / October 1, 2024

Fall FOCIS Forum 2024

Get In Touch