Presentation by Bob Johnson of BKD, LLP about state and local tax laws to the Wichita Metro Chamber of Commerce's September 2015 Small Business CEO Roundtable
US SALT Alert: IL Amends Click-Through Nexus Statutes to Address Internet Tax...Alex Baulf
On August 26, Illinois Governor Pat Quinn approved legislation that amends the state’s sales and use tax click-through nexus statutes. In 2013, the Illinois Supreme Court held in Performance Marketing Association, Inc. v. Hamer that the state’s click-through nexus statutes were void and unenforceable due to the federal prohibition against discriminatory state taxes on electronic commerce contained in the Internet Tax Freedom Act (ITFA).The legislation addresses this decision by expanding the nexus provisions to include situations where potential customers are referred to out-of-state retailers by a promotional code or other mechanism beyond an Internet link that allows the retailer to track purchases. Also, the legislation adds provisions that permit the retailer to rebut the presumption of nexus. This legislation is effective January 1, 2015.
In this session we'll provide a quick roundup of the latest issues involved in sales tax compliance including new developments with Amazon Laws and Nexus, US Congressional Action, mobile Commerce, e-Filing and VAT.
Recorded on Monday, April 16, 2012. This webinar, presented by Margaret Capes, Legal Education Coordinator of Community Law School (Sarnia-Lambton) Inc., looks at telephone scams and other consumer problems with phones. It reviews the role of the Competition Bureau, the Ministry of Consumer Services, the Canadian Radio-television and Telecommunications Commission (CRTC), and the Canadian Anti Fraud Centre in combatting telephone trickery. Examples of recent versions of these scams will be reviewed so attendees will have an idea of what to watch for in their everyday lives.
To watch an archived version visit:
http://yourlegalrights.on.ca/webinar/Fighting-Telephone-Trickery-Using-Consumer-Protection-Laws
US SALT Alert: IL Amends Click-Through Nexus Statutes to Address Internet Tax...Alex Baulf
On August 26, Illinois Governor Pat Quinn approved legislation that amends the state’s sales and use tax click-through nexus statutes. In 2013, the Illinois Supreme Court held in Performance Marketing Association, Inc. v. Hamer that the state’s click-through nexus statutes were void and unenforceable due to the federal prohibition against discriminatory state taxes on electronic commerce contained in the Internet Tax Freedom Act (ITFA).The legislation addresses this decision by expanding the nexus provisions to include situations where potential customers are referred to out-of-state retailers by a promotional code or other mechanism beyond an Internet link that allows the retailer to track purchases. Also, the legislation adds provisions that permit the retailer to rebut the presumption of nexus. This legislation is effective January 1, 2015.
In this session we'll provide a quick roundup of the latest issues involved in sales tax compliance including new developments with Amazon Laws and Nexus, US Congressional Action, mobile Commerce, e-Filing and VAT.
Recorded on Monday, April 16, 2012. This webinar, presented by Margaret Capes, Legal Education Coordinator of Community Law School (Sarnia-Lambton) Inc., looks at telephone scams and other consumer problems with phones. It reviews the role of the Competition Bureau, the Ministry of Consumer Services, the Canadian Radio-television and Telecommunications Commission (CRTC), and the Canadian Anti Fraud Centre in combatting telephone trickery. Examples of recent versions of these scams will be reviewed so attendees will have an idea of what to watch for in their everyday lives.
To watch an archived version visit:
http://yourlegalrights.on.ca/webinar/Fighting-Telephone-Trickery-Using-Consumer-Protection-Laws
This paper was presented at the Sports Betting West Africa Exhibition and Conference in July 2017 and discusses proposed Federal Laws that will affect the Sports Betting Industry in Nigeria
Below is a list of consumer reporting companies updated for 2019.1 Consumer reporting companies collect information and provide reports to other companies about you. These companies use these reports to inform decisions about providing you with credit, employment, residential rental housing, insurance, and in other decision making situations. The list below includes the three nationwide consumer reporting companies and several other reporting companies that focus on certain market areas and consumer segments. The list gives you tips so you can determine which of these companies may be important to you. It also makes it easier for you to take advantage of your legal rights to (1) obtain the information in your consumer reports, and (2) dispute suspected inaccuracies in your reports with companies as needed.
Advertising Tax Impact Accomplishments And The FutureAffiliate Summit
Discussion on the Advertising Tax by industry leaders that have played a key role in organizing industry advocates and educating legislators on the impact of state tax nexus legislation.
Brian Littleton, President / CEO, ShareASale.com (Twitter @Brianlittleton) (Moderator)
Karen Garcia, Partner, GTO Management (Twitter @karengarcia)
Beth Kirsch, Volunteer, Performance Marketing Alliance (Twitter @bethkirsch)
Melanie Seery, President, Affiliate Voice (Twitter @mellies)
The transaction tax landscape is one of constant change. Learn about key transaction tax developments and how they may impact your business.
This is your chance to get up to speed on the significant tax “happenings” we’ve seen over the past several months.
Watch the full webinar presentation of these slides here http://ow.ly/VvvYS.
State and Local Tax Nexus Issues and the Impact on Mergers and AcquisitionsSkoda Minotti
Would you sell a home before making it attractive enough to turn a profit? Selling a business is no different. Before you plan to sell, there are essential tax implications you should understand and steps you should take to ensure smooth sailing for a successful transaction
The Secrets Of Mastering Social Media To Build Brand, Find New Supporters, And Deliver An Effective ROI, Presented by Laisie Tu of HJC, Susan Halligan of the New York Public Library and Misty Meeks of WSPA Canada
A Redesign of VisitPhilly.com by Happy CogKevin Hoffman
With the redesign of Philadelphia’s premiere tourism website at VisitPhilly.com (formerly gophila.com), Happy Cog and it’s client the Greater Philadelphia Tourism Marketing Corporation (GPTMC) have made Philly appear as vibrant, as hip, and as engaging a city as it is in reality. This redesign resulted in a virtual representation of Philadelphia that is more emotionally compelling and immersive than ever before, yet still entirely credible and accurate to the endless possibilites of what you can do here. In a case study presented as a series of short, practical talks, Happy Cog’s Experience Director, Creative Director, and Development Directors will walk you their design and planning process to create this successful redesign, citing specific research techniques, conceptual approaches, and coding techniques as well as sharing examples of their works in progress that got them to this result.
Speakers include:
Kevin M. Hoffman - Experience Director
Christopher Cashdollar - Creative Director
Jenn Lukas - Interactive Development Director
Mark Huot - Technology & Development Director
Greg Hoy - President
This presentation was designed by Chris Cashdollar.
This paper was presented at the Sports Betting West Africa Exhibition and Conference in July 2017 and discusses proposed Federal Laws that will affect the Sports Betting Industry in Nigeria
Below is a list of consumer reporting companies updated for 2019.1 Consumer reporting companies collect information and provide reports to other companies about you. These companies use these reports to inform decisions about providing you with credit, employment, residential rental housing, insurance, and in other decision making situations. The list below includes the three nationwide consumer reporting companies and several other reporting companies that focus on certain market areas and consumer segments. The list gives you tips so you can determine which of these companies may be important to you. It also makes it easier for you to take advantage of your legal rights to (1) obtain the information in your consumer reports, and (2) dispute suspected inaccuracies in your reports with companies as needed.
Advertising Tax Impact Accomplishments And The FutureAffiliate Summit
Discussion on the Advertising Tax by industry leaders that have played a key role in organizing industry advocates and educating legislators on the impact of state tax nexus legislation.
Brian Littleton, President / CEO, ShareASale.com (Twitter @Brianlittleton) (Moderator)
Karen Garcia, Partner, GTO Management (Twitter @karengarcia)
Beth Kirsch, Volunteer, Performance Marketing Alliance (Twitter @bethkirsch)
Melanie Seery, President, Affiliate Voice (Twitter @mellies)
The transaction tax landscape is one of constant change. Learn about key transaction tax developments and how they may impact your business.
This is your chance to get up to speed on the significant tax “happenings” we’ve seen over the past several months.
Watch the full webinar presentation of these slides here http://ow.ly/VvvYS.
State and Local Tax Nexus Issues and the Impact on Mergers and AcquisitionsSkoda Minotti
Would you sell a home before making it attractive enough to turn a profit? Selling a business is no different. Before you plan to sell, there are essential tax implications you should understand and steps you should take to ensure smooth sailing for a successful transaction
The Secrets Of Mastering Social Media To Build Brand, Find New Supporters, And Deliver An Effective ROI, Presented by Laisie Tu of HJC, Susan Halligan of the New York Public Library and Misty Meeks of WSPA Canada
A Redesign of VisitPhilly.com by Happy CogKevin Hoffman
With the redesign of Philadelphia’s premiere tourism website at VisitPhilly.com (formerly gophila.com), Happy Cog and it’s client the Greater Philadelphia Tourism Marketing Corporation (GPTMC) have made Philly appear as vibrant, as hip, and as engaging a city as it is in reality. This redesign resulted in a virtual representation of Philadelphia that is more emotionally compelling and immersive than ever before, yet still entirely credible and accurate to the endless possibilites of what you can do here. In a case study presented as a series of short, practical talks, Happy Cog’s Experience Director, Creative Director, and Development Directors will walk you their design and planning process to create this successful redesign, citing specific research techniques, conceptual approaches, and coding techniques as well as sharing examples of their works in progress that got them to this result.
Speakers include:
Kevin M. Hoffman - Experience Director
Christopher Cashdollar - Creative Director
Jenn Lukas - Interactive Development Director
Mark Huot - Technology & Development Director
Greg Hoy - President
This presentation was designed by Chris Cashdollar.
BDI- The Beginning (Big data training in Coimbatore)Ashok Rangaswamy
The main objective of “Big Data intelligence” is to understand all of us better to predict the future. Be it 4 billion google queries a day or 1 billion FB users, we need smarter AI algorithms to learn and connect the dots from the ocean of data. With massive parallelism and Map-Reduce techniques, millions of servers take us one step closer to the “Turing’s Intelligent machine”. Near AI success stories are google, facebook, twitter, youtube and Amazon. Let's begin our journey by knowing big hype, big dreams of 50's , big laws, big growth and basic operations to extract big data intelligence.For more information on Big Data training in coimbatore, please visit https://bigzettab.wordpress.com/ . - Prof. Ashok.R, +91-9943900101, ashok@zettab.com.
Олег Макаров – Как адаптировать интерфейс iOS приложения под Android за полчаса404fest
Интерфейсы: Превращаем Айос в Андроид
Доклад о том, как адаптировать интерфейс айосного приложения под Андроид за полчаса. Чем новый андроид лучше старого и чем новый андроид отличается от Айос. Живые примеры для дизайнеров от разработчиков.
http://2014.404fest.ru/reports/ios2android/
The ASP.NET Exception Reporter is an exception handling and reporting tool developed by Orbit One. It is based on the ELMAH open source project and adds rich reporting and notification possibilities as well as strong exception aggregation and classification. The application is open source and can be found on http://aspexceptionreporter.codeplex.com/
USA: State & Local Tax Top Stories of 2015Alex Baulf
2015 was notable in large part due to a series of decisions issued by state and federal courts which could pave the way for future resolution of several gray areas in state and local taxation. For example, the U.S. Supreme Court issued several major decisions impacting state and local taxes, including Obergefell v. Hodges and Comptroller of the Treasury v. Wynne. In Obergefell, the Court held that same-sex couples had the right to marry. States that did not recognize same-sex marriage prior to the decision issued guidance on filing returns after Obergefell. In Wynne, the Court determined that the failure of Maryland law to allow a credit against county personal income tax for Maryland residents for their pass-through income from an S corporation’s out-of-state activities that was taxed by other states was unconstitutional.
State and local tax: Top stories of 2015Andrea Platt
2015 was a notable year for state and federal courts. A series of decisions was issued that could pave the way for future resolution of several gray areas in state and local taxation (SALT).
Check out the top SALT stories from 2015.
How to Clean up Sales Tax for 2020- Amazon Reporting Hacks & Marketplace Faci...Tinuiti
While sales tax collection and filing isn’t an exciting part of running your business, legislative changes in 2019 have made it extremely complex. Marketplace sellers in particular carry the burden of understanding how to navigate these laws and monitoring changes in their business. Learn what the legislative changes in over 40 states means for your business, how to manage sales tax and reporting in Seller Central, and what you can do in 2020 to avoid future sales tax confusion.
California as a Backdrop for Recent State Tax DevelopmentsCBIZ, Inc.
recent California income and franchise tax developments and how those developments compare and contrast with income and franchise tax laws in other states.
US Sales Tax Guide - Understand How Sales Tax works in US Market
Sales tax in the United States is a consumption-based tax imposed on the sale of goods and certain services. It is levied by state governments, and in some cases, by local jurisdictions, making it a complex and multifaceted system. In this comprehensive guide, we will explore the key aspects of sales tax in the U.S., including its history, how it works, rates, exemptions, compliance, and challenges faced by businesses and consumers.
1.How Sales Tax Works:
2.State Sales Tax Rates:
3. Historical Background:
4.Local Sales Tax Rates:
October 2015: New York Tax Update for Closely Held and Flow Through EntitiesTimothy Noonan
Overview of New York State and City tax issues affecting closely-held and flow-through entities and their owners doing business in New York. Presented for the NYSSCPAs at the annual Closely Held and Flow Through Entity Conference in October 2015.
Oklahoma Enacts Budget Package with Tax Provisions, Including Expansion of Sa...Alex Baulf
Oklahoma Governor Mary Fallin has signed several tax measures into law as part of the budget agreement reached to bridge the state’s $1.3 billion budget deficit. The legislation expands the sales and use tax nexus standard by amending the definition of “maintaining a place of business in this state.” Also, out-of-state retailers or vendors that are not required to collect use tax must provide an annual statement to customers of the total sales made to the customer during the preceding calendar year. However, out-of-state retailers may participate in a compliance initiative that essentially provides tax amnesty for retailers that register with the Oklahoma Tax Commission by May 1, 2017.
How the “affiliate nexus tax” was killed once and for all – and launched performance advertising onto the national e-commerce stage.
Experience level: Beginner, Intermediate, Advanced
Target audience: Affiliates/Publishers
Niche/vertical: Nexus
Scott Allan, Vice President of Marketing, LinkShare (Moderator)
David Andre, Founder & Chairman, Cartera Commerce, Inc.
Rebecca Madigan, Executive Director, Performance Marketing Association (Twitter @pmassociation)
Matthew P. Schaefer, Partner, Brann & Isaacson
Business Law Training | State and Local Taxes: Key Developments That Will Aff...Quarles & Brady
Most businesses pay more state and local taxes than federal. This program will update you on some of the key developments in the state and local tax world that will affect your companies now and in the future. Topics include how changes in federal law will affect state taxes, the ongoing debacle over sales tax collection requirements, an explanation of how states are fundamentally changing their corporate taxes, and much more.
These laws both hail from California, but they're actually quite different in a number of ways. We'll show you some of the key differences between the CCPA and CalOPPA.
Read more here: https://www.termsfeed.com/blog/ccpa-vs-caloppa/
[ON-DEMAND WEBINAR] Revealing The State & Local Tax Considerations Of A Remot...Rea & Associates
Tax Consequences Holding You Back From Deploying A Remote Workforce?
As remote work continues to overtake the traditional workforce, organizations must understand state and local tax considerations for their remote employees before adopting such a policy. Due to quick changes in the work environment and work-from-home arrangements many tax consequences that may result in your business reconsidering the deployment of a remote workforce. Fortunately, state and local tax leader and a principal with Rea & Associates, Kathy LaMonica, will be on hand to explain what businesses are up against. She will also be taking your questions throughout the presentation. Read on to discover what you will hear during this free, hour-long webinar.
State & Local Tax Guidance To Guide Your Remote Workforce Decision
Join Rea & Associates for a free, hour-long webinar to gain insight on tax law updates, remote work implications, what land mines you need to be aware of when registering for payroll taxes in new states, and more. During this event, you will:
- Gain insight on the Wayfair decision, and recent updates that may affect your business 3 years later.
- Take a deep dive into the State and Local direct and indirect tax concerns when hiring remote workers.
- Receive an update on Ohio Municipal Tax legal challenges.
- Tune in for predictions of where the states may be headed with the taxability of services and digital products, and how that may affect your compliance requirements.
- And more!
Kathy, an income principal on the firm's state and local tax team, focuses on sales and use tax consulting, compliance, and implementing technology solutions for businesses and organizations that continue to struggle with the various tax laws found throughout the nation. Since COVID-19 emerged and the topic of working remote took center stage, she has been tracking the implications associated with deploying a remote workforce. You won't want to miss this one!
#ReaCPA #State&LocalTax #RemoteEmployees
Based on Bloomberg BNA interviews of tax professionals at large U.S. corporations, this presentation details how businesses take local tax issues into account when relocating and investing in new facilities, trends in state-backed tax incentives, and which states are perceived to have the best and worst corporate tax climates
Similar to CEO Roundtable on Local and State Tax Laws (20)
You don’t have to be appointed the top dog in your organization to lead the pack. Real leadership is the result of influence rather than position. Maurice Evans of iGROWyourBiz, Inc. reminded 115 Wichita Chamber members of this at the June 2015 Sunrise Scrambler.
Richard Rierson from Dose of Leadership presented "Closing the Gap Between Strategic Development & Strategic Execution" at the Wichita Metro Chamber of Commerce's March 2015 Sunrise Scrambler.
Carrie Wiegand of AGH Employer Solutions presented “Destroying Employee Engagement Myths: What Really Matters in Engaging Employees” at our February 2015 Sunrise Scrambler. Attendees learned that 1 out of 3 employees are disengaged from the organization they work for. Her presentation offered ideas and examples to continually re-engage those working with, around and for you.
Business Specialist Ford Saeks of Prime Concepts Group Inc. presented "Business Growth Innovation – Game-Changing Ideas to Transform Your Business" at the Wichita Metro Chamber of Commerce's Taking Care of Business Seminar on Oct. 28, 2014.
Carol Skaff of Cohlmia Marketing presented to 60 Chamber members in the field of marketing & communications on the topic of public relations on May 29, 2014.
Personal Brand Statement:
As an Army veteran dedicated to lifelong learning, I bring a disciplined, strategic mindset to my pursuits. I am constantly expanding my knowledge to innovate and lead effectively. My journey is driven by a commitment to excellence, and to make a meaningful impact in the world.
Premium MEAN Stack Development Solutions for Modern BusinessesSynapseIndia
Stay ahead of the curve with our premium MEAN Stack Development Solutions. Our expert developers utilize MongoDB, Express.js, AngularJS, and Node.js to create modern and responsive web applications. Trust us for cutting-edge solutions that drive your business growth and success.
Know more: https://www.synapseindia.com/technology/mean-stack-development-company.html
Unveiling the Secrets How Does Generative AI Work.pdfSam H
At its core, generative artificial intelligence relies on the concept of generative models, which serve as engines that churn out entirely new data resembling their training data. It is like a sculptor who has studied so many forms found in nature and then uses this knowledge to create sculptures from his imagination that have never been seen before anywhere else. If taken to cyberspace, gans work almost the same way.
Affordable Stationery Printing Services in Jaipur | Navpack n PrintNavpack & Print
Looking for professional printing services in Jaipur? Navpack n Print offers high-quality and affordable stationery printing for all your business needs. Stand out with custom stationery designs and fast turnaround times. Contact us today for a quote!
Putting the SPARK into Virtual Training.pptxCynthia Clay
This 60-minute webinar, sponsored by Adobe, was delivered for the Training Mag Network. It explored the five elements of SPARK: Storytelling, Purpose, Action, Relationships, and Kudos. Knowing how to tell a well-structured story is key to building long-term memory. Stating a clear purpose that doesn't take away from the discovery learning process is critical. Ensuring that people move from theory to practical application is imperative. Creating strong social learning is the key to commitment and engagement. Validating and affirming participants' comments is the way to create a positive learning environment.
What is the TDS Return Filing Due Date for FY 2024-25.pdfseoforlegalpillers
It is crucial for the taxpayers to understand about the TDS Return Filing Due Date, so that they can fulfill your TDS obligations efficiently. Taxpayers can avoid penalties by sticking to the deadlines and by accurate filing of TDS. Timely filing of TDS will make sure about the availability of tax credits. You can also seek the professional guidance of experts like Legal Pillers for timely filing of the TDS Return.
Kseniya Leshchenko: Shared development support service model as the way to ma...Lviv Startup Club
Kseniya Leshchenko: Shared development support service model as the way to make small projects with small budgets profitable for the company (UA)
Kyiv PMDay 2024 Summer
Website – www.pmday.org
Youtube – https://www.youtube.com/startuplviv
FB – https://www.facebook.com/pmdayconference
Cracking the Workplace Discipline Code Main.pptxWorkforce Group
Cultivating and maintaining discipline within teams is a critical differentiator for successful organisations.
Forward-thinking leaders and business managers understand the impact that discipline has on organisational success. A disciplined workforce operates with clarity, focus, and a shared understanding of expectations, ultimately driving better results, optimising productivity, and facilitating seamless collaboration.
Although discipline is not a one-size-fits-all approach, it can help create a work environment that encourages personal growth and accountability rather than solely relying on punitive measures.
In this deck, you will learn the significance of workplace discipline for organisational success. You’ll also learn
• Four (4) workplace discipline methods you should consider
• The best and most practical approach to implementing workplace discipline.
• Three (3) key tips to maintain a disciplined workplace.
RMD24 | Retail media: hoe zet je dit in als je geen AH of Unilever bent? Heid...BBPMedia1
Grote partijen zijn al een tijdje onderweg met retail media. Ondertussen worden in dit domein ook de kansen zichtbaar voor andere spelers in de markt. Maar met die kansen ontstaan ook vragen: Zelf retail media worden of erop adverteren? In welke fase van de funnel past het en hoe integreer je het in een mediaplan? Wat is nu precies het verschil met marketplaces en Programmatic ads? In dit half uur beslechten we de dilemma's en krijg je antwoorden op wanneer het voor jou tijd is om de volgende stap te zetten.
The world of search engine optimization (SEO) is buzzing with discussions after Google confirmed that around 2,500 leaked internal documents related to its Search feature are indeed authentic. The revelation has sparked significant concerns within the SEO community. The leaked documents were initially reported by SEO experts Rand Fishkin and Mike King, igniting widespread analysis and discourse. For More Info:- https://news.arihantwebtech.com/search-disrupted-googles-leaked-documents-rock-the-seo-world/
RMD24 | Debunking the non-endemic revenue myth Marvin Vacquier Droop | First ...BBPMedia1
Marvin neemt je in deze presentatie mee in de voordelen van non-endemic advertising op retail media netwerken. Hij brengt ook de uitdagingen in beeld die de markt op dit moment heeft op het gebied van retail media voor niet-leveranciers.
Retail media wordt gezien als het nieuwe advertising-medium en ook mediabureaus richten massaal retail media-afdelingen op. Merken die niet in de betreffende winkel liggen staan ook nog niet in de rij om op de retail media netwerken te adverteren. Marvin belicht de uitdagingen die er zijn om echt aansluiting te vinden op die markt van non-endemic advertising.
Discover the innovative and creative projects that highlight my journey throu...dylandmeas
Discover the innovative and creative projects that highlight my journey through Full Sail University. Below, you’ll find a collection of my work showcasing my skills and expertise in digital marketing, event planning, and media production.
Improving profitability for small businessBen Wann
In this comprehensive presentation, we will explore strategies and practical tips for enhancing profitability in small businesses. Tailored to meet the unique challenges faced by small enterprises, this session covers various aspects that directly impact the bottom line. Attendees will learn how to optimize operational efficiency, manage expenses, and increase revenue through innovative marketing and customer engagement techniques.
Buy Verified PayPal Account | Buy Google 5 Star Reviewsusawebmarket
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LA HUG - Video Testimonials with Chynna Morgan - June 2024Lital Barkan
Have you ever heard that user-generated content or video testimonials can take your brand to the next level? We will explore how you can effectively use video testimonials to leverage and boost your sales, content strategy, and increase your CRM data.🤯
We will dig deeper into:
1. How to capture video testimonials that convert from your audience 🎥
2. How to leverage your testimonials to boost your sales 💲
3. How you can capture more CRM data to understand your audience better through video testimonials. 📊
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
2. Agenda
Income Tax Sourcing
Service vs Property
Internet Sales & “Amazon Law”
Credits & Incentives
High Performance Incentive Program (HPIP)
Promoting Employment Across Kansas (PEAK)
Work Opportunity Tax Credit (WOTC)
Recent Kansas Tax Law Changes
2 // experience direction
4. Income Tax Sourcing
Public Law 86-272 (“P.L. 86-272”) prohibits a state from imposing a net income tax on
income derived within its borders from interstate commerce if the only business
activity by or for the taxpayer in the state is the solicitation of orders for sales of
tangible personal property, approval of these sales outside the state, and shipment of
the tangible personal property so ordered effectuated from outside the state.
Solicitation of orders by in-state resident employees or representatives of the company,
if the only office or other place of business in the state is an in-home office, does not
by itself create nexus for state income tax purposes . However, providing services to
customers is not protected by P.L. 86-272.
Activities associated with these services create a state income tax nexus with those
states where the services are performed and exposes all in-state income-generating
activities to taxation.
4 // experience direction
5. INCOME TAX SOURCING
A trend in state income taxes is the adoption of market-based rules for sourcing sales of
services in lieu of the traditional Uniform Division of Income for Tax Purposes Act
(UDITPA) cost-of-performance rule. Under UDITPA Section 17, for purposes of
computing the sales factor, sales of services are assigned to the state in which the
income-producing activity is performed.
If the corporation performs the income-producing activity in two or more states, the
sale is assigned to the state in which the corporation performs either a majority of
income-producing activity, or the greater proportion of the income-producing activity,
than in any other state based on the costs of performance.
5 // experience direction
6. INCOME TAX SOURCING
With market-based approach, the corporation assigns sales of services to the state in
which the service is received.
States that have market-based approach for sales include:
Alabama, Arizona (if elected by the taxpayer), Arkansas, California, Connecticut, District
of Columbia (beginning in 2015), Delaware, Georgia, Illinois, Iowa, Maine,
Massachusetts, Maryland, Michigan, Minnesota, Missouri (effective August 15, 2015)
Nebraska (beginning in 2014), New York (beginning in 2015), Ohio, Oklahoma,
Pennsylvania (beginning in 2014), Rhode Island (2015), Utah, Texas, Washington and
Wisconsin.
6 // experience direction
7. INCOME TAX SOURCING
7 // experience direction
Market Sourcing
• Delivery – (especially services) generally defaults to customer or other
delivery location
• Receipt of service – similar to sourcing of delivery
• Benefit received – specifically for services
• Use – (focus on intangibles) may be customer or some other user’s location
• “Reasonable approximation” – where sourcing by these theories is not
possible
8. INCOME TAX SOURCING
MTC Draft Revisons to Section 17:
(a) Sales, othr than sales of tangible personal property described in Section
16, are in the this State if the taxpayer’s market for the sales in this state.
The taxpayer’s market for sales is in this state if:
(3) in the case of sale of a service, if and to the extent the service is
delivered to a location in this state; and
(4) in the case of intangible property
(i) that is rented, leased, or licensed, if and to the extent the property
is used in this state, provided that intangible property is utilized in
marketing a good or service to a consumer is “used in this state” if that
good or service is purchased by a consumer who is in this state
8 // experience direction
10. INTERNET SALES
In recent years, some states have enacted laws, often called “Amazon laws” in
reference to the Internet retailer, to try to capture uncollected taxes on Internet sales
and yet still comply with the Constitution’s requirements. States have used two basic
approaches. The first is enacting “clickthrough nexus” statutes, which impose the
responsibility for collecting tax on those retailers who compensate state residents for
placing links on their websites to the retailer’s website (i.e., use online referrals).
The other is requiring remote sellers to provide information about sales and taxes to
the state and customers. New York was the first state to enact click-through nexus
legislation, in 2008. In 2010, Colorado was the first to pass a notification law.
10 // experience direction
11. INTERNET SALES
Two common misconceptions exist about the ability of states to impose sales and use
taxes on Internet sales. The first is that the Internet Tax Freedom Act, enacted in 1998,
prevents such taxation. This is not true. The act contains a moratorium only on state
and local governments imposing “multiple or discriminatory taxes on electronic
commerce,” as well as new taxes on Internet access services.
As a result of this law, a state may not, for example, impose a tax on electronic
commerce that is not imposed on similar transactions made through other means
(such as traditional “brick and mortar” stores). It remains permissible, however, for a
state to impose a sales or use tax that is administered equally without regard to
whether the sale was face-to-face, mail order, or Internet.
11 // experience direction
12. INTERNET SALES
The second misperception is that the U.S. Constitution prohibits states from
taxing Internet sales. States have the power to tax their residents who
purchase goods or services on the Internet, even when the seller is located
outside the state and has no real connection with it. However, if the seller
does not have a constitutionally sufficient connection (“nexus”) to the state,
then the seller is under no enforceable obligation to collect the tax and remit it
to the state.
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13. INTERNET SALES
What is “click-through nexus.” This term arises from the “clickthroughs”—online
referrals—that some Internet retailers solicit through programs where an individual or
business (called an associate or affiliate) places a link on its website directing Internet
users to an online retailer’s website. The associate or affiliate receives compensation
for their referral, which is typically based on the sales that occur when users click
through from one of these links and purchase goods and services. “Click-through
nexus” statutes require an online retailer to collect use taxes on sales to customers
located in the taxing state based on the physical presence in that state of the retailer’s
associates or affiliates.
Another approach requires remote retailers to provide information to the state and
customers, rather than requiring the retailers to collect the use taxes themselves. This
approach is illustrated by Colorado’s law, which was enacted in 2010 and later
determined unconstitutional.
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14. INTERNET SALES
State “Amazon laws” potentially implicate the dormant Commerce Clause and the
Fourteenth Amendment’s Due Process Clause. In fact, both the New York and Colorado
laws have been challenged on these grounds. As discussed below, it appears Colorado’s
notification law is the more constitutionally problematic approach.
Illinois Supreme Court reversed “Amazon Law” and may be the new trend.
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15. INTERNET SALES
Main Street Fairness Act
• Federal Government involvement in state issues
• Requires collection of sales tax for all internet sales
• First introduced in 2010
• In 2013, Senate approved by stalled in House of Representatives
• States will not agree
• Future litigation likely related to the passing of this bill
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16. ITEMS SOLD BY AMAZON.COM LLC, OR ITS SUBSIDIARIES, AND SHIPPED TO DESTINATIONS IN THE
FOLLOWING STATES ARE SUBJECT TO TAX:
Arizona Illinois Massachusetts North Carolina Texas
California Indiana Minnesota North Dakota Virginia
Connecticut Kansas Nevada Ohio Washington
Florida Kentucky New Jersey Pennsylvania West Virginia
Georgia Maryland New York Tennessee Wisconsin
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Note:
• No sales tax is charged when purchasing gift cards; however, purchases paid for with gift cards may be subject to tax.
• Items sold by Warehouse Deals and shipped to destinations in Alaska are also subject to local sales tax.
18. HIGH PERFORMANCE INCENTIVE PROGRAM (HPIP)
The High Performance Incentive Program provides tax incentives to employers that
continue to have capital investment in Kansas, pay above-average wages, and have a
commitment to skills development for their workers.
Benefits:
• A 10 percent income tax credit for eligible capital investment that exceeds $50,000
($1M in five metro counties) at a taxpayer’s facility, with a carry-forward that can be
used in any of the next 16 years in which the qualified facility re-qualifies for HPIP
• A sales tax exemption to use in conjunction with the company’s eligible capital
investment at its qualified facility
• A training tax credit of up to $50,000
Must be pre-certified prior to the investment occuring!
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19. PROMOTING EMPLOYMENT ACROSS KANSAS (PEAK)
• PEAK requires the qualified company to commit to creating five new jobs in
non-metropolitan counties or ten (10) new jobs in the metropolitan
counties of Shawnee, Douglas, Wyandotte, Johnson, Leavenworth and
Sedgwick over a two-year period.
• Qualified PEAK companies may retain 95 percent (95%) of the payroll
withholding tax of PEAK-Eligible employees/jobs
• May also request a refund from KDOR
• Secretary of Commerce can approve benefit periods for up to 10 years.
• Current environment benefits are only for 5 years
• Secretary of Commerce has also been including a cap on benefits
• Must be pre-qualified prior to the creation/hiring of the new jobs
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20. PROMOTING EMPLOYMENT ACROSS KANSAS (PEAK)
• The qualified company must also pay wages to the PEAK jobs/employees,
that when aggregated, meet or exceed the county median wage or average
wage for their industry.
• Qualified applicants include for-profit companies in eligible NAICS codes
and not-for-profit headquarters facilities. Such companies must make
available to its full-time employees “adequate” health insurance coverage
and be paying at least 50% of the premium.
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21. CREDITS AND INCENTIVES
Work Opportunity Tax Credit
• Federal income tax credit for hiring designated targeted individuals
• Veterans
• Temporary Assistance to Needy Families (TANF)
• Qualified ex-felons
• Vocational rehabilitation referrals Residents ages 18 to 39 of Rural Renewal
Counties, Empowerment Zones and Renewal Communities
• Long-term TANF recipients
• Qualified food stamp recipients
• Qualified Supplemental Security Income recipients
• Applicants must complete and submit forms within 28 days of start date
• Program currently suspended - expect to be renewed at some point
• Credit ranges from $2,400 - $9,600
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23. RECENT LAW CHANGES
Tax Amnesty
• The bill authorizes a tax amnesty, though it will be limited to penalties and interest
applied to tax periods ending on or before December 31, 2013, and only for certain
taxes.
• Taxpayers wishing to participate must pay their outstanding tax in full between
September 1, 2015, and October 15, 2015.
• Taxes eligible for amnesty include privilege, income, estate, cigarette, tobacco
products, liquor enforcement, liquor drink, severance and state sales and use taxes.
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24. RECENT LAW CHANGES
Individual Income Tax Changes
• Rate Adjustment – Previously scheduled rate reductions have been delayed until
tax year 2018. The rates in effect for the 2015 tax year will remain in effect through
tax year 2017.
• Itemized Deduction Limitations – Retroactively enacted to January 1, 2015, the bill
eliminates all Kansas itemized deductions, with the following exceptions:
• Charitable contributions
• Mortgage interest
• Property taxes paid
• There’s no adjustment to the rules related to charitable contributions taken on
the Kansas return compared to the prior year; however, a 50 percent “haircut”
scheduled for tax year 2017 will be effective immediately for itemized
deductions for mortgage interest and property taxes paid.
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25. RECENT LAW CHANGES
Individual Income Tax Changes (Continued)
• Guaranteed Payments – Guaranteed payments from a business that previously
could be included in the subtraction modification for certain pass-through nonwage
business income now must be included in the taxpayer’s Kansas adjusted gross
income beginning in tax year 2015.
• Low-Income Taxpayer Tax Liability Relief – Beginning in tax year 2016, a special
low-income exclusion provision will eliminate income tax liability for single filers
with taxable income of $5,000 or less and for married taxpayers filing jointly with
taxable income of $12,500 or less.
• Individual Development Account Tax Credit – A tax credit for contributions to
certain individual development accounts has been reinstated for tax year 2015. The
credit was originally discontinued prior to tax year 2013 as part of 2012 legislative
changes.
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26. RECENT LAW CHANGES
Non-Income Tax Changes
• Sales & Use Tax – The statewide rate for sales and use tax increased to 6.5
percent from 6.15 percent on July 1, 2015.
• Cigarette Tax – On July 1, 2015, the tax on a pack of cigarettes increased by
50 cents to $1.29 per pack. Retailers with inventory on hand as of July 1 will
be responsible for paying an inventory tax equivalent by October 31.
• Property Tax Lid Provisions – Beginning in 2018, cities and counties will be
limited in how much they can increase property tax without triggering a
mandatory election. The limitation allows cities and counties to raise the
rate in response to inflation and for a number of expressly allowed
purposes, but any raise beyond those limits must be approved by
taxpayers.
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