2013 sales tax school ii theory and practice for the ... · equal protection clause, supremacy...

2013 Sales Tax School II Theory and Practice for the Experienced

Sales and Use Tax Professional

University of CincinnatiMarriott Kingsgate Conference Center

Cincinnati, OhioApril 21-26, 2013

Institute for Professionals in Taxation ®1200 Abernathy Road, Northeast600 Northpark Town CenterSuite L-2Atlanta, Georgia 30328Telephone: 404/240-2300Facsimile: 404/240-2315Home Page: www.ipt.org

Program

Ë SUNDAY, APRIL 21

11:00 a.m. - 4:00 p.m. Registration Lobby

4:00 p.m. - 4:30 p.m. Opening of School BallroomWelcome and Overview By:

Paul A. Wilke, CMIPresident, IPTWeingarten Realty InvestorsHouston, Texas

Kathleen M. Holston, CMI, CPA Chair, 2013 Sales Tax School II CommitteeGlobal Tax Management, Inc.Mechanicsburg, Pennsylvania

Richard J. Sinton, Esq.Vice Chair, 2013 Sales Tax School II CommitteeAT&TBedminster, New Jersey

4:30 p.m. - 5:30 p.m. GENERAL SESSION Ballroom

3 EthicsEthical standards and commitment to the interests of thetaxpayer one represents are key elements ofprofessionalism. Are these elements in conflict with eachother? The question impacts taxpayers on a daily basis. In some contexts the answers are clear-cut. In others theyare grayer in nature. Most will vary in the eye of thebeholder. This session will address the critical importanceof ethics to professionalism, and its relationship to one'sresponsibility to the taxpayer.

Learning ObjectivesAt the end of this section, the learner will be able to:• Understand the importance and reasons

of ethical behavior in a profession.• Recognize unethical behaviors as related

to IPT’s Code of Ethics.

Instructors:Jack T. Bone, CMIDirector - Client ServiceRyan LLCHouston, Texas

Joseph A. Vinatieri, Esq.PartnerBewley, Lassleben & MillerWhittier, California

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Ë Sunday (Continued)


3 Constitutional Issues - Part IThe purpose of this two-part session is to enable taxprofessionals to identify federal constitutional issues thatmay be raised by state and local taxes that are assertedagainst their businesses. The focus is on constitutionallimitations on state and local taxing power. Coverageincludes the Commerce Clause, Import/Export Clause,Equal Protection Clause, Supremacy Clause, FirstAmendment, and Due Process Clause. Students will learnthe basic tools of constitutional analysis.

Learning ObjectivesAt the end of this section, the learner will be able to:• Identify the steps to use in analyzing a state

tax.• Distinguish the role of the federal Constitution

from the roles of other laws and understandthe impact and reach of U.S. Supreme Courtdecisions on constitutional issues.

• Understand the attitudes and preferences ofcourts with respect to deciding constitutionalissues.

• Distinguish the concepts of “facial”unconstitutionality from “as appliedunconstitutionality.

• Understand the purpose and two-fold natureof the Commerce Clause, and identify whattypes of commerce are and are not protectedby the Clause.

• Explain the import of Complete Auto Transit v.Brady and identify the four prongs.

• Understand the concept of nexus and itssources in the Constitution.

• Explain the import of Quill Corporation v.North Dakota, identify the major unresolvedissues, and describe the extent to whichCongress has the power to change the law asexpressed in the decision.

• Explain the meaning of “apportion” as used inthe second prong and cases discussed in thematerial.

• Recite the internal and external consistencytests.

• Describe the role of credits for taxes paidelsewhere in Commerce Clause analysis.

• Understand the import of Oklahoma TaxCommission v. Jefferson Lines.

• Explain the compensatory tax defense andwhy the conventional use tax is constitutional.

• Apply the discrimination prong to a simple factpattern.

• Explain how the fourth prong has beeninterpreted and applied.

• Identify the elements of the constitutional testunder the Foreign Commerce Clause.

• Identify the essential features of state taxanalysis under the Import/Export Clause.

• Distinguish the two primary tests that areapplied under the Equal Protection Clause.

• Recognize the factors that are relevant toclaims of U.S. Government immunity underthe Supremacy Clause.

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Ë SUNDAY(Continued)/MONDAY

• Identify the Court’s primary concern inevaluating constitutional challenges under theFree Speech and Press Clauses.

• Understand what is meant by “attributionalnexus” in the use tax collection context.

• Identify the prongs of Brady that have been

most effective and ineffective for taxpayers.• Identify the current “hot issues” in the

area.

Instructors:Robert S. Goldman, CMI, Esq.PartnerMadsen Goldman & Holcomb, LLPTallahassee, Florida


7:15 p.m. - 9:00 p.m. Dinner 5/3Plaza (Outdoors, weather permitting)

Ë MONDAY, APRIL 22

6:30 a.m. - 7:45 a.m. Breakfast Caminetto

8:00 a.m. - 10:15 a.m. GENERAL SESSIONBallroom

3 Constitutional Issues - Part IIContinuation from Part I Session.

Instructors:Robert S. Goldman, CMI, Esq.PartnerMadsen Goldman & Holcomb, LLPTallahassee, Florida


10:30 a.m. - 12 Noon BREAKOUT GROUPS(Constitutional Issues)

Group #1 - Mt. Lookout: Room 136 - FosterGroup #2 - Mt. Echo: Room 130 - GoldmanGroup #3 - Amphitheater 1 - MatulichGroup #4 - Mt. Storm: Room 140 - McConnellGroup #5 - Mt. Adams: Room 111 - SintonGroup #6 - Amphitheater 2: Room 144 - BoneGroup #7 - Mt. Auburn: Room 120 - Vinatieri

12 Noon - 1:00 p.m. Lunch Caminetto

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Ë MONDAY (Continued)


3 Advanced Topics in RetailingThis session will illustrate the application of sales taxprinciples to selected issues that have been especiallychallenging for tax professionals in the retailing industry.

Learning ObjectivesAt the end of this section, the learner will be able to:• Recall the major facts and implications in

the following court cases:Steelcase v. New JerseyVSA v. FaulknerLyon Metal Products v. California SBED. H. Holmes Co., Ltd., v. McNamara

• Recognize the different types of couponsand rebates and their tax implications.

• Understand how the bracket calculationand the normal mathematical calculationcan differ.

• Define Qui Tam Actions.• Understand how audits are handled in a

retail setting.• Understand how retailers may act in other

capacities and the tax implications ofsuch.

• Recognize the importance of legislativeactions regarding taxation.

• Define sales tax holidays and analyze thedifference in the various holidays.

• Apply the analysis presented in thebreakout problem.

Instructors:Gary Bendes Director - Global Indirect TaxesAmazon.ComSeattle, Washington

Lynn L. Monsalvatge, CMITax DirectorThe Home DepotAtlanta, Georgia


3 Advanced Topics in LeasingThis session will illustrate the application of sales taxprinciples to selected issues that have been especiallychallenging for tax professionals in the leasing industry.

Learning ObjectivesAt the end of this section, the learner will be able to:• Know the difference between a lease and

conditional sale (see Glossary of terms).• Identify the steps in a sale and leaseback

transaction.• Understand the concept of form versus

substance.

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Ë MONDAY(Continued)/TUESDAY

• Identify the legal sources for the financingexemption related to sale and leasebacktransactions.

• Know what the SST definition ofrental/lease includes.

• Review the SST sourcing rules forlease/rental transactions.

Instructor:William J. McConnell, CMI, CPA, Esq.Manager - Sales, Use & Excise TaxesGeneral Electric CompanyFt. Myers, Florida

4:15 p.m. - 5:15 p.m. BREAKOUT GROUPS(Advanced Topics In Retailing, Advanced Topics In Leasing)

Group #1 - Mt. Lookout: Room 136 - GoldmanGroup #2 - Mt. Echo: Room 130 - MonsalvatgeGroup #3 - Amphitheater 1 - McConnellGroup #4 - Mt. Storm: Room 140 - SintonGroup #5 - Mt. Adams: Room 111 - BoneGroup #6 - Amphitheater 2: Room 144 - FosterGroup #7 - Mt. Auburn: Room 120 - Anderson

6:00 p.m. - 10:00 p.m. Study Hall (Optional) Ballroom

Ë TUESDAY, APRIL 236:30 a.m. - 7:45 a.m. Breakfast Caminetto

8:00 a.m. - 9:15 a.m. GENERAL SESSION Ballroom

3 Advanced Audit ManagementThis session will provide an understanding of advancedtopics in the sales and use tax audit function including:TLimits on state authorityTStatute of limitations and consent to extend the statuteTSampling agreementsTOffsetsTManaged compliance agreementsTManaged audits, contract auditsTMissing records issuesTEstimated and jeopardy assessmentsTProblem resolution

Learning ObjectivesAt the end of this section, the learner will be able to:• Understand a taxpayer’s right with respect

to audit notification and statute oflimitations.

• Understand a taxing jurisdiction’s rightsand limitations with respect to audit.

• Distinguish between estimates andjeopardy audit assessments.

• Understand the availability and use oftaxpayer’s defense opportunities duringan audit.

• Recognize the value of stratification withrespect to audit sampling.

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Ë TUESDAY(Continued)

• Recognize the events that affect ataxpayer’s data and subsequent auditsamples.

• Define the following terms:- Stratification- Population- Universe- Error rate- Extrapolation

• Distinguish between Managed Audit andManaged Compliance Agreements.

• Understand the use of VoluntaryDisclosure Agreements.

Instructors:Kenneth W. Helms, CMIDirector, Regional Service Delivery - Sales & Property TaxIntercontinental Hotels GroupAtlanta, Georgia



3 Taxpayer RemediesThis session will address common taxpayer remedies, withemphasis on the process that occurs subsequent to anaudit exit conference. Topics covered will include:TProtests and appealsTClaims for refundTSettlement optionsTExhaustion of administrative remedies TEffective presentation

Learning ObjectivesAt the end of this section, the learner will be able to:• Understand the three appeal options

available upon receipt of an assessmentnotice.

• Recognize and understand the differencebetween the following terms: - assessment- determination- estimated assessment- jeopardy assessment

• Explain what is meant by “ExhaustionDoctrine”

• Identify the general rules of statutoryconstruction for the imposition of taxand/or exemptions.

• Recognize records accessible through theState Freedom of Information Acts andRight to Know Laws.

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Ë TUESDAY(Continued)

Instructor:William J. McConnell, CMI, CPA, Esq.Manager - Sales, Use & Excise TaxesGeneral Electric CompanyFt. Myers, Florida

11:00 a.m. - 12 Noon BREAKOUT GROUPS(Advanced Audit Management, Taxpayer Remedies)

Group #1 - Mt. Lookout: Room 136 - FosterGroup #2 - Mt. Echo: Room 130 - SintonGroup #3 - Amphitheater 1 - BoneGroup #4 - Mt. Storm: Room 140 - HelmsGroup #5 - Mt. Adams: Room 111 - GoldmanGroup #6 - Amphitheater 2: Room 144 - MonsalvatgeGroup #7 - Mt. Auburn: Room 120 - McConnell



3 Statistical and Block SamplingThis session is intended to provide a practical approach toa variety of sampling-related issues, including: how todetermine when block or statistical sampling is preferableto a detailed audit; what guidelines are useful in setting upsamples; and how one evaluates sample results. Althoughstudents will not be required to perform complex statisticalanalysis, they will be expected to understand the conceptsunderlying sampling methods and to identify issues thataffect the reliability of sampling in a given context.

Learning ObjectivesAt the end of this section, the learner will be able to:• Define the following terms:

- Confidence interval - Heterogeneous- Homogeneity - Mean- Measure of tax - Stratification

• Identify which changes in the businessmight have an impact on sampling.

• Recognize the use of stratification in taxaudits and characteristics commonly usedfor stratifying populations for sampling.

• I den t i f y t h e a d van tages anddisadvantages of audits conducted using: - Reviews on an actual basis- Block sampling- Statistical sampling

• Recognize how to project the results of asample to the population using:- Ratio estimation, i.e., projection using apercentage of error;- Difference estimation, i.e., projection based onerror per sample unit.

• Identify the techniques used to analyzethe accuracy or adequacy of samplingresults.

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Ë TUESDAY(Continued)/WEDNESDAY

• Recognize the alternatives when aconfidence interval in a statistical sampleis wide or a sample has missing items.

• Recognize that different populations andconfidence levels require different samplesizes.

Instructors:Diane J. Matulich, CMI, CPASenior Tax Manager, Local TaxesAdvanced Micro Devices, Inc.Sunnyvale, California

Keith SimeralManager, Sales and Property Tax PlanningIBMSouthbury, Connecticut

3:30 p.m. - 5:00 p.m. BREAKOUT GROUPS(Statistical and Block Sampling)

Group #1 - Mt. Lookout: Room 136 - MatulichGroup #2 - Mt. Echo: Room 130 - SimeralGroup #3 - Amphitheater 1 - SintonGroup #4 - Mt. Storm: Room 140 - BoneGroup #5 - Mt. Adams: Room 111 - FosterGroup #6 - Amphitheater 2: Room 144 - GoldmanGroup #7 - Mt. Auburn: Room 120 - Monsalvatge

5:15 p.m. - 6:00 p.m. CMI Orientation Session (Attendance Is Optional - General Informational Session)


Ë WEDNESDAY, APRIL 24



3 Mergers & AcquisitionsThis session addresses sales and use tax issues andtreatments related to selected corporate transactionsincluding mergers, acquisitions and reorganizations. Theinformation will include a discussion on availableexemptions, potential limitations, due diligence reviews andbulk sales transactions.

Learning ObjectivesAt the end of this section, the learner will be able to:• Identify the scope and records required to

complete a due diligence review.• Identify the potential consequences of not

following bulk sale notif icationrequirements.

• Determine the allocation methodologiesfor a purchase price if a schedule is notprovided in the sale documents.

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Ë WEDNESDAY (Continued)

• Define and recognize casual, occasionalor isolated sale exemption requirements.

• Identify actions that could make anotherwise exempt transaction taxable.

Instructors:Andre B. Burvant, Jr., Esq., CPAPartnerJones WalkerNew Orleans, Louisiana

Jeffrey M. Rhines, CPASenior Director, Tax ReportingTE ConnectivityBerwyn, Pennsylvania


3 Tax PlanningThis session will provide an overview of the sales and usetax planning function that is a key part of the sales and usetax professional’s role. Specific topics will include:TThe use of terminologyTHow to structure contractsTTax indemnification clausesTInvoicing and billing issues

Learning ObjectivesAt the end of this section, the learner will be able to:• Identify the importance of reviewing the

entire contract for tax ramifications.• Identify company characteristics and

strategies that could have potential taxramifications.

• Analyze the benefits/issues present whenworking with procurement companies.

• Analyze the benefits of different taxplanning strategies.

Instructors:Gwendolyn S. Evans, CMIManager, Public AffairsRyan LLCDallas, Texas

Kenneth W. Helms, CMIDirector, Regional Service Delivery - Sales & Property TaxIntercontinental Hotels GroupAtlanta, Georgia

11:00 a.m. - 12 Noon BREAKOUT GROUPS(Mergers & Acquisitions, Tax Planning)

Group #1 - Mt. Lookout: Room 136 - McConnellGroup #2 - Mt. Echo: Room 130 - BoneGroup #3 - Amphitheater 1 - HelmsGroup #4 - Mt. Storm: Room 140 - BurvantGroup #5 - Mt. Adams: Room 111 - AndersonGroup #6 - Amphitheater 2: Room 144 - FosterGroup #7 - Mt. Auburn: Room 120 - Rhines

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Ë WEDNESDAY (Continued)



3 Taxation of Computer Software & Services This session covers the principles of law and generaltheories applied by various states to computer-relatedservices, canned and custom software, softwaremaintenance, intellectual property rights and services soldin conjunction with the sale of hardware. The session willalso address points to consider when reviewing multi-statecontracts involving tangible personal property, services andintellectual property.

Learning ObjectivesAt the end of this section, the learner will be able to:• Provide examples of/or definitions for the

following: - pre-written or canned software- custom software - data processing services - computer consulting services - technology licensing contract - intellectual property

• Discuss the difference between basicoperational software and applicationsoftware.

• Determine factors to consider whenanalyzing the taxability of pre-written orcustom software.

• Evaluate the taxability of software salesbased on delivery mechanism and thereasoning behind it.

• Determine how tax applies to thefollowing:- Mandatory maintenance contacts for hardware- Training services- Consulting services

• List types of exemptions that apply topurchases of computer software.

• Define phrase “True Object of theContract.”

• Analyze the tax ramifications of complexcontracts that bundle services, goods andintellectual property.

• Analyze the impact of softwaremodifications to pre-written software vs.custom software.

Instructor:Diane J. Matulich, CMI, CPASenior Tax Manager, Local TaxesAdvanced Micro Devices, Inc.Sunnyvale, California

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Ë WEDNESDAY(Continued)/THURSDAY


3 Advanced Topics in TelecommunicationsThis session will illustrate the application of sales taxprinciples to selected issues that have been especiallychallenging for tax professionals in the telecommunicationsindustry.

Learning ObjectivesAt the end of this section, the learner will be able to:• Understand the basic elements of the

SSUTA definition of telecommunicationsservices.

• Understand how the SSUTA definitionimpacts VoIP.

• Identify what service elements are neededto be cons ide red a pr iva tecommunications service.

• Identify situsing concepts applicable toVoIP, flat fee based calling plans, andprivate communications services.

Instructor:Richard J. Sinton, Esq.General AttorneyAT&TBedminster, New Jersey

4:00 p.m. - 5:00 p.m. BREAKOUT GROUPS(Advanced Topics In The Taxation Of Services, Telecommunications, Quiz)

Group #1 - Mt. Lookout: Room 136 - BoneGroup #2 - Mt. Echo: Room 130 - HelmsGroup #3 - Amphitheater 1 - BendesGroup #4 - Mt. Storm: Room 140 - MatulichGroup #5 - Mt. Adams: Room 111 - McConnellGroup #6 - Amphitheater 2: Room 144 - MonsalvatgeGroup #7 - Mt. Auburn: Room 120 - Sinton


Ë THURSDAY, APRIL 25



3 Advanced Topics in ManufacturingThis session will illustrate the application of sales taxprinciples to selected issues that have been especiallychallenging for tax professionals in the manufacturingindustry.

Learning ObjectivesAt the end of this section, the learner will be able to:• Recognize that the same piece of

equipment can have vastly different taxtreatments depending on when, whereand how it is used in relation to the

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Ë THURSDAY (Continued)

manufacturing process.• Recognize the importance of case law in

developing definitions and precedent inthe manufacturing industry.

• Be able to define “ancillary equipment”,and give examples.

• Recognize the factors to be consideredwhen determining whether a piece ofmachinery or equipment qualifies forexemption in an “Active CausalRelationship” state.

• Recognize the key elements and import ofthe “Integrated Plant Theory”, anddistinguish this from the “TransformativeConcept”.

• Understand the different ways that statesmay exempt packaging equipment, andhow these affect a taxpayer’s ability toqualify for exemption(s) on this type ofequipment.

• Understand the different criteria whichstates may apply regarding packaging forthe ultimate consumer, vs packaging forshipment, vs packaging for consumers ingeneral.

• Understand the success factorsnecessary for effective management ofthe sales tax function for a manufacturingbusiness.

• Identify the business consequences ofaccurate and inaccurate tax decisions.

Instructors:Debbie C. Anderson, CMITransaction Tax ManagerACProducts, Inc.The Colony, Texas

Kathleen A. Foster, CMITax ProfessionalDimension Data North America, Inc.Charlotte, North Carolina


3 Advanced Topics in Construction ContractingThis session will illustrate the application of sales taxprinciples to selected issues that have been especiallychallenging for tax professionals in the constructioncontracting industry.

Learning ObjectivesAt the end of this section, the learner will be able to:• Differentiate between the two types of

contracts and their tax ramifications• Recognize the factors that should be

incorporated in a scope of work and howthat can determine tax applications.

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• Determine whether the contract truly is forreal property improvement or is it acontract for the sale and installation oftangible personal property.

• Identify key components that should beincluded in contracts regarding taxliabilities, tax responsibilities for collection,filing and paying sales and use taxeswhich should be stated in the tax clauseswithin the contract.




3 Advanced Topics in Oil and GasThis session will illustrate the application of sales taxprinciples to selected issues that have been especiallychallenging for tax professionals in the oil and gas industry.

Learning ObjectivesAt the end of this section, the learner will be able to: • Interpret guidelines provided by taxing

jurisdictions and their applicability tospecific situations.

• Analyze transactions and their taxconsequences.

• Identify exemptions and the “True Object”of the transaction.

• Apply methodologies to specific projectsto determine tax liabilities while meetinggovernment guidelines and protectingcompany operations.

• Know the segments of the industry suchas where the downstream starts and theactivities contained therein.



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11:00 a.m. - 12 Noon. BREAKOUT GROUPS(Advanced Topics In Manufacturing, Advanced Topics In Construction Contracting)

Group #1 - Mt. Lookout: Room 136 - BoneGroup #2 - Mt. Echo: Room 130 - McConnellGroup #3 - Amphitheater 1 - SintonGroup #4 - Mt. Storm: Room 140 - AndersonGroup #5 - Mt. Adams: Room 111 - MonsalvatgeGroup #6 - Amphitheater 2: Room 144 - FosterGroup #7 - Mt. Auburn: Room 120 - Matulich

12:00 p.m. - 1:00 p.m. Lunch Caminetto


3 Taxation of Electronic CommerceAn overview of the sales and use tax issues raised byelectronic commerce, with emphasis on the Internet andtransactions occurring over that medium. Summary ofrecent developments leading to sales tax simplificationefforts, and discussion of various tax planning scenarios.

Learning ObjectivesAt the end of this section, the learner will be able to:• Recognize E-commerce fact patterns.• Understand the general factors that

distinguish E-commerce from othertransactions for purposes of state taxanalysis.

• Identify the features of the traditional salestax on sales of tangible personal propertythat are often missing in the context of E-commerce.

• Discuss the arguments for and againstapplying a tax on sales of tangiblepersonal property to digital products thatare delivered electronically.

• Identify the sourcing issues associatedwith online sales of digital products andservices and explain why those issues aremore problematic than where tangiblepersonal property is being sold.

• Understand the import of the Internet TaxFreedom Act, as amended in 2007.

• Describe the principal ingredients forsuccess for tax professionals dealing withthe taxation of E-commerce.

• Identify the use tax collection nexusissues that arise in the context of onlinesales.

• Understand the importance of Quill forbusinesses engaged in E-commerce andfor the states.

• Describe the efforts under way to changethe sales and use tax system so thatstates may be able to impose a use taxcollection duty notwithstanding Quill.

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Ë THURSDAY (Continued)Instructors:Gary Bendes Director - Global Indirect TaxesAmazon.ComSeattle, Washington

Robert S. Goldman, CMI, Esq.PartnerMadsen Goldman & Holcomb, LLPTallahassee, Florida


3 Managing the Sales Tax FunctionCompliance and audit management are well known areasof the sales tax management function everyonerecognizes. Often given much less attention, either due tobudgetary constraints or lean staffing, are four other areasof sales tax department management that should not beignored: knowledge management, legislative surveillance,FAS 5 and other financial audit issues, and automation. Understanding the impacts of these areas and strategiesfor giving them proper attention can make the differencebetween doing your job and running a world classoperation.

Learning ObjectivesAt the end of this section, the learner will be able to:• Utilize various areas of knowledge

management that impact the sales taxfunction and optional strategies foraddressing these areas.

• Know the importance of legislativesurveillance and analysis and ways toaccomplish these activities.

• Understand external and internal auditissues and financial accounting standards(FAS 5) compliance, what to expect,preparation and execution.

• Better understand sales tax automation,both obvious and obscure areas ofconsideration.

Instructor:Robert J. Fields, CMIDirector, State & Local TaxKPMG LLPOrwell, Vermont

4:00 p.m. - 4:30 p.m. BREAKOUT GROUPS(Taxation Of Electronic Commerce, Managing Sales Tax Function)Group #1 - Mt. Lookout: Room 136 - MonsalvatgeGroup #2 - Mt. Echo: Room 130 - MatulichGroup #3 - Amphitheater 1 - McConnellGroup #4 - Mt. Storm: Room 140 - AndersonGroup #5 - Mt. Adams: Room 111 - BoneGroup #6 - Amphitheater 2: Room 144 - FieldsGroup #7 - Mt. Auburn: Room 120 - Helms

4:30 p.m. - 5:30 p.m. School Review Ballroom


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Ë FRIDAY, APRIL 26


9:00 a.m. - 10:30 a.m. Final Examination Ballroom

10:30 a.m. School Concludes

Kathleen Holston, CMI, CPA Richard J. Sinton, Esq.School II Chair School II Vice Chair

Paul A. Wilke, CMIIPT President

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Faculty

Seventeen Instructors constitute the full faculty; the private and corporate sectors are represented. Biographical summaries of the Instructors will be furnished at registration.

Debbie C. Anderson, CMITransaction Tax ManagerACProducts, Inc.The Colony, Texas

Gary Bendes Director - Global Indirect TaxesAmazon.ComSeattle, Washington

Jack T. Bone, CMIDirector - Client ServiceRyan LLCHouston, Texas

Andre B. Burvant, Jr., Esq., CPAPartnerJones WalkerNew Orleans, Louisiana

Gwendolyn S. Evans, CMIManager, Public AffairsRyan LLCDallas, Texas

Robert J. Fields, CMIDirector, State & Local TaxKPMG LLPOrwell, Vermont


Robert S. Goldman, CMI, Esq.PartnerMadsen Goldman & Holcomb, LLPTallahassee, Florida

Kenneth W. Helms, CMIDirector, Regional Service Delivery - Sales & Property TaxIntercontinental Hotels GroupAtlanta, Georgia

Kathleen M. Holston, CMI, CPA (Chair)Senior ManagerGlobal Tax Management, Inc.Mechanicsburg, Pennsylvania

Diane J. Matulich, CMI, CPASenior Tax Manager, Local TaxesAdvanced Micro Devices, Inc.Sunnyvale, California

William J. McConnell, CMI, CPA, Esq.Manager - Sales, Use & Excise TaxesGeneral Electric CompanyFt. Myers, Florida


Jeffrey M. Rhines, CPASenior Director, Tax ReportingTE ConnectivityBerwyn, Pennsylvania

Keith SimeralManager, Sales and Property Tax PlanningIBMSouthbury, Connecticut

Richard J. Sinton, Esq. (Vice Chair)General AttorneyAT&TBedminster, New Jersey

Joseph A. Vinatieri, Esq.Attorney-At-LawBewley, Lassleben & MillerWhittier, California

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2013 sales tax school ii theory and practice for the ... · equal protection clause, supremacy...

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