State governments and practitioners have spent the past 12 months grappling with the Wayfair decision. State taxing agencies have enacted laws to maximize revenues on Internet sales. Practitioners have spent hours trying to clarify the administrative issues their clients face in trying to comply with a host of new tax obligations — cover important issues pervading the SALT world over the past year. Topics of discussion will include the Wayfair decision and virtual presence as a replacement for physical presence, as well as pass-through entities allowing nonresident members/partners to sign a Georgia Form NRW-Exemption. In addition, discuss partial Georgia state income tax refunds that trigger the statute of limitation for seeking a refund of amount not refunded; state enforcement action against exotic car purchasers who use Montana LLCs to avoid Georgia’s title ad valorem tax fee and Georgia nonprofit organizations’ obligations to collect sales tax at galas and silent auctions. Explore strategies and pitfalls for dealing with the City of Atlanta Business Occupation Tax and the rise of state civil and criminal tax fraud.
August 29, 2019
Georgia Society of CPAs
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