2016 sales tax school ii theory and practice for the experienced sales ... · 2016 sales tax school...

2016 Sales Tax School II Theory and Practice for the Experienced

Sales and Use Tax Professional

University of CincinnatiMarriott Kingsgate Conference Center

Cincinnati, OhioMAY 1 - 6, 2016

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

Ë SUNDAY, MAY 1

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:

Margaret C. Wilson CMI, Esq.

President, Institute For Professionals In Taxation ®Wilson Agosto LLPSomerville, New Jersey

Kathleen M. Holston, CMI, CPA Chair, 2016 Sales Tax School II CommitteeGlobal Tax Management, Inc.Mechanicsburg, Pennsylvania

Diane J. Matulich, CMI, CPAVice Chair, 2016 Sales Tax School II CommitteeAdvanced Micro Devices, Inc.Sunnyvale, California

4:30 p.m. - 6:00 p.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:• Know a taxpayer’s rights with respect to

audit notification and statute of limitations.• Recognize a taxing jurisdiction’s rights

and limitations with respect to audits.• Distinguish between estimates and

jeopardy audit assessments.• Know the availability and use of

taxpayer’s defense opportunities duringan audit.

• Recognize the value of stratification withrespect to audit sampling.

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

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

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Ë Sunday (Continued)• Distinguish between Managed Audits and

Managed Compliance Agreements.• Grasp and evaluate the use of Voluntary

Disclosure Agreements.

Instructors:Scott AdamsDirector - TaxAT&T - SBCSan Antonio, Texas

Kenneth W. Helms, CMIPrincipalIndirect Tax SolutionsCanton, Georgia

6:15 p.m. - 7:15 p.m.. GENERAL SESSION Ballroom

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:• Know the three appeal options available

upon receipt of an assessment notice.• Recognize and understand the difference

between 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.

Instructor:William J. McConnell, CMI, CPA, Esq.Director of TaxLevel 3 CommunicationsBroomfield, Colorado

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

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Ë MONDAY, MAY 26:30 a.m. - 7:45 a.m. Breakfast Caminetto

8:00 a.m. - 9:00 a.m. BREAKOUT GROUPS(Audits, Taxpayer Remedies))

Group #1 - Mt. Lookout: Room 136 - AdamsGroup #2 - Mt. Echo: Room 130 - AndersonGroup #3 - Amphitheater 1 - FosterGroup #4 - Mt. Storm: Room 140 - GoldmanGroup #5 - Mt. Adams: Room 111 - HelmsGroup #6 - Amphitheater 2: Room 144 - HulinGroup #7 - Mt. Auburn: Room 120 - McConnell/Huk

9:15 a.m. - 10:15 a.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:• Grasp 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, CMITax Professional, RetiredMagnolia, Texas

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

10:30 a.m. - 12 Noon GENERAL SESSION Ballroom3 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, servicesand intellectual 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

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Ë MONDAY(Continued)- 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 the 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.

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

Laurie J. Wik, CMISenior DirectorAlvarez & Marsal Taxand, LLC.San Francisco, California

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

1:00p.m. - 2:00 p.m. GENERAL SESSION Ballroom

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.• Recognize the concept of form versus

substance.• Identify the legal sources for the financing

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Ë MONDAY(Continued)exemption 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.Director of TaxLevel 3 CommunicationsBroomfield, Colorado

2:15 p.m. - 3:15 p.m. BREAKOUT GROUPS(Computers, Leasing)

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


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.

• Know the attitudes and preferences of courtswith respect to deciding constitutional issues.

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

• Recognize the purpose and two-fold nature ofthe 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.

• Know the concept of nexus and its sources inthe Constitution.

• Explain the import of Quill Corporation v. NorthDakota, identify the major unresolved issues,and describe the extent to which Congress

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Ë MONDAY (Continued)/TUESDAY

has the power to change the law as expressedin 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.

• Recognize 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.

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

• Know what is meant by “attributional nexus” inthe 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

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

Ë TUESDAY, MAY 3

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

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Ë TUESDAY(Continued)Joseph A. Vinatieri, Esq.PartnerBewley, Lassleben & MillerWhittier, California

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

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



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.

• Identify the advantages and disad-vantages 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:John J. Huk, CPAManager TaxPricewaterhouseCoopers LLPSan Francisco, California

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

Keith G. SimeralSales and Use Tax ManagerPinpoint Profit Recovery Services Powered by TransparentDanbury, Connecticut

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

Group #1 - Mt. Lookout: Room 136 - SimeralGroup #2 - Mt. Echo: Room 130 - HelmsGroup #3 - Amphitheater 1 - McConnell/GoldmanGroup #4 - Mt. Storm: Room 140 - Matulich/HulinGroup #5 - Mt. Adams: Room 111 - AndersonGroup #6 - Amphitheater 2: Room 144 - Foster/HukGroup #7 - Mt. Auburn: Room 120 - Wik

5:15 p.m. - 6:00 p.m. CMI Orientation (Optional) Ballroom

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

Jack T. Bone, CMITax Professional, RetiredMagnolia, Texas

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

Ballroom

Ë WEDNESDAY, MAY 4



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Ë WEDNESDAY (Continued)

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 available exemptions, potential limitations, due diligence reviewsand bulk 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 notificationrequirements.

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

• 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 Walker LLPNew Orleans, Louisiana

James D. Jones, Esq.Vice President - TaxBoardwalk Pipeline Partners, LPHouston, Texas


3 Tax PlanningThis session will provide an overview of the sales and usetax planning function that is a key part of the sales anduse tax 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:

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Ë WEDNESDAY (Continued)

Kenneth W. Helms, CMIPrincipalIndirect Tax SolutionsCanton, Georgia

Timmy Hulin, CMIDirector of AuditsDidier ConsultantsZachary, Louisiana

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

Group #1 - Mt. Lookout: Room 136 - HelmsGroup #2 - Mt. Echo: Room 130 - Hulin/SimeralGroup #3 - Amphitheater 1 - Adams/BoneGroup #4 - Mt. Storm: Room 140 - Goldman/HukGroup #5 - Mt. Adams: Room 111 - Jones/WikGroup #6 - Amphitheater 2: Room 144 - AndersonGroup #7 - Mt. Auburn: Room 120 - Burvant



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 telecom-munications industry.

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

definition of telecommunications services.• Grasp how the SSUTA definition impacts

VoIP. • Identify what service elements are

needed to be considered a privatecommunications service.

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

Instructors:Michael P. Kenny, CMIManaging DirectorKPMG LLPNew York, New York

William J. McConnell, CMI, CPA, Esq.Director of TaxLevel 3 CommunicationsBroomfield, Colorado

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Ë WEDNESDAY (Continued)2:15 p.m. - 3:45 p.m. GENERAL SESSION Ballroom

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.

• Know how the bracket calculation and thenormal mathematical calculation candiffer.

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

retail setting.• Know 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 BendesDirector - Global Indirect TaxesAmazon.ComSeattle, Washington

Rick L. Johnson, CMIDirector - Indirect TaxesBelk Stores Services, Inc.Charlotte, North Carolina

4:00 p.m. - 5:15 p.m. BREAKOUT GROUPS(Telecommunications, Retail, Quiz))

Group #1 - Mt. Lookout: Room 136 - Foster/MatulichGroup #2 - Mt. Echo: Room 130 - Goldman/JonesGroup #3 - Amphitheater 1 - Adams/BurvantGroup #4 - Mt. Storm: Room 140 - Helms/WikGroup #5 - Mt. Adams: Room 111 - McConnell/SimeralGroup #6 - Amphitheater 2: Room 144 - Hulin/BoneGroup #7 - Mt. Auburn: Room 120 - Kenny/Anderson

5:15 p.m. - 6:00 p.m. Statistical Sampling Review (Optional) Ballroom

Instructors:HukMatulichSimeral

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Ë THURSDAY, May 5



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 manufacturing process.

• Recognize the importance of case law indeveloping 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”.

• Know the different ways that states mayexempt packaging equipment, and howthese affect a taxpayer’s ability to qualifyfor exemption(s) on this type ofequipment.

• Know the different criteria which statesmay apply regarding packaging for theultimate consumer, vs packaging forshipment, vs packaging for consumers ingeneral.

• Recognize the success factors necessaryfor effective management of the sales taxfunction for a manufacturing business.

• Identify the business consequences ofaccurate and inaccurate tax decisions.

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


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Ë THURSDAY (Continued)


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.

• 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 gasindustry.

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.

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



11:00 a.m. - 12 Noon BREAKOUT GROUPS(Manufacturing, Contracting, Oil & Gas))

Group #1 - Mt. Lookout: Room 136 - AndersonGroup #2 - Mt. Echo: Room 130 - BoneGroup #3 - Amphitheater 1 - HulinGroup #4 - Mt. Storm: Room 140 - SimeralGroup #5 - Mt. Adams: Room 111 - Matulich/WikGroup #6 - Amphitheater 2: Room 144 - HelmsGroup #7 - Mt. Auburn: Room 120 - Fields



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.• Know the general factors that distinguish

E-commerce from other transactions forpurposes of state tax analysis.

• Identify the features of the traditionalsales tax on sales of tangible personalproperty that are often missing in thecontext 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.

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

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• 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.

• Know 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.

Instructors:Kathleen A. Foster, CMITax ManagerDimension Data North America, Inc.Charlotte, North Carolina

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,ASC-450 (fka FAS 5) and other financial audit issues, andautomation. Understanding the impacts of these areasand strategies for giving them proper attention can makethe difference between doing your job and running a worldclass operation.

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.

• Recognize external and internal auditissues and financial accounting standardsASC-450 (fka FAS 5) compliance, what toexpect, preparation and execution.

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

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Ë THURSDAY (Continued)/FRIDAY

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

4:00 p.m. - 5:00 p.m. BREAKOUT GROUPS(E-commerce, Sales& Use Tax Function)

Group #1 - Mt. Lookout: Room 136 - FieldsGroup #2 - Mt. Echo: Room 130 - Adams/FosterGroup #3 - Amphitheater 1 - Goldman/WikGroup #4 - Mt. Storm: Room 140 - Anderson/SimeralGroup #5 - Mt. Adams: Room 111 - Bone/HulinGroup #6 - Amphitheater 2: Room 144 - McConnell/HukGroup #7 - Mt. Auburn: Room 120 - Helms/Matulich

Ballroom

Ë FRIDAY, May 6


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

10:30 a.m. School Concludes

Kathleen Holston, CMI, CPA Diane J. Matulich, CMI, CPASchool II Chair School II Vice Chair

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Faculty

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

Scott AdamsDirector - TaxAT&T - SBCSan Antonio, Texas

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

Gary BendesDirector - Global Indirect TaxesAmazon.ComSeattle, Washington

Jack T. Bone, CMITax Professional, RetiredMagnolia, Texas

Andre B. Burvant, Jr., Esq., CPAPartnerJones Walker LLPNew Orleans, Louisiana

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


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

Kenneth W. Helms, CMIPrincipalIndirect Tax SolutonsCanton, Georgia

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

John J. Huk, CPAManager TaxPricewaterhouseCoopers LLPSan Francisco, California


Rick L. Johnson, CMIDirector - Indirect TaxesBelk Stores Services, Inc.Charlotte, North Carolina

James D. Jones, Esq.Vice President - TaxBoardwalk Pipeline Partner, LPHouston, Texas

Michael P. Kenny, CMIManaging DirectorKPMG LLPNew York, New York

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

William J. McConnell, CMI, CPA, Esq.Director of TaxLevel 3 CommunicationsBroomfield, Colorado

Keith G. Simeral Sales and Use Tax ManagerPinpoint Profit Recovery Services Powered by TransparentDanbury, Connecticut

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

Laurie J. Wik, CMISenior DirectorAlvarez & Marsal Taxand, LLC.San Francisco, California

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PHOTOGRAPHY

Select photographs may be taken during the course of the school for informational use in IPT’s newsletters. There will be no commercial use of such photographs, and they are the property of the Institute.

BREAKOUT GROUPS

Registrants will be divided into seven groups where they will remain throughout the week. Each group willrotate through the breakout sessions on a schedule that will be posted at registration. Each breakoutsession will focus on specific matters discussed in the general session.

TESTING/HOMEWORK

A quiz will be given during the week, with a final examination on Friday. A passing score must be realizedon the examination for successful completion of the school. The final examination must be taken on Fridaymorning, so travel arrangements should be made accordingly. No exceptions can be made to taking theexamination at the stated time on Friday.

SCHOOL II FOCUS

The school is intended for those individuals who have already successfully attended School I or who havesuccessfully challenged it (this is a requirement). Instructional level at this school is geared towards thoseindividuals with more than four years of sales tax experience. “Sales and Use Tax School I - IntroductionTo Sales and Use Taxes,” that will be offered in February 2016, is introductory in nature. Both School I andII are directed at the professional development of the IPT membership, as well as supporting the ProfessionalDesignation Program of the Institute. NOTE: IN ORDER TO SUCCESSFULLY COMPLETE THE SCHOOL,THE REGISTRANT MUST ATTEND THE “ETHICS” SESSION AND ATTEND 90% OF THE SCHOOLSESSIONS.

CMI DESIGNATION

The Institute for Professionals in Taxation's designation "Certified Member of the Institute" (CMI) is availableto anyone who is a sales tax member of the Institute in good standing and who meets all other requirements. The purpose of the certification program is to further the professional development of its members. Forfurther information, please contact the IPT Office.

CONTINUING EDUCATION CREDIT

The Institute for Professionals in Taxation is registered with the National Association of State Boards ofAccountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPESponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPEcredit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsorsthrough its website:www.learningmarket.org.

38.5 continuing education credit are available for attendance. In accordance with the standards of theNational registry of CPE Sponsors, CPE credits have been granted based on a 50-minute hour. CMIs willobtain hour-for-hour continuing education credits for attendance upon submission of the appropriatecontinuing education form.

Registrants who wish to obtain credit from other organizations for the school may have their particular formssigned by the IPT staff. The Institute provides a standardized continuing education credit form for otherorganizations.

IPT is accredited by NASBA for CPE purposes. IPT files a Continuing Legal Education (CLE) application withthe state in which the program is held. Any fee imposed by an individual state based on an individual’s credithours is the responsibility of the individual.

Prerequisites: Sales and Use Tax School I Or Its Successful Challenge

Program Level: Intermediate

Recommended Field of Study: Taxation

Instructional Method: Group Live

Advanced Preparation Required: None

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http://e2ma.net/go/10583829098/3793058/108036417/6913/goto:http:/www.learningmarket.org

As required by regulatory agencies, IPT must verify individual attendance at sessions in order to grantContinuing Education Credits. Each attendee’s name badge has a unique bar code that identifies thatindividual. In order to obtain CE credit, the individual must have his or her bar-coded badge scanned duringthe first 15 minutes of each session. No credit for the session will be given to un-scanned attendees. Lostname badges should be reported immediately to the registration desk for a replacement. All attendees willreceive a Certificate of Attendance with a record of their scanned attendance.

REGISTRATION

Registrations must be completed in advance through the IPT Office. No on-site registration is allowed. Enrollment is limited to member companies, only, and applicant must have successfully completedSales and Use Tax School I or have successfully challenged it.

Please go to the IPT web site for the electronic registration form for the school: www.ipt.org

The form can be completed electronically and emailed or printed out and sent to IPT. Completing itelectronically insures clarity of the data that IPT receives, and results in fewer errors.

Full refunds will be issued for any applications not accepted due to over-subscription. Notification ofacceptance will be sent out. All applications need to be received by the IPT Office no later than April1, 2016, for timely consideration.

Registration fees are as follows (applicant or company must belong to IPT):

By March 25, 2016 After March 25, 2016

$795 (Applicant Personally Belongs To IPT) $845 (Applicant Personally Belongs To IPT)

$1045 (Company Belongs, Applicant Does Not) $1,095 (Company Belongs, Applicant Does Not)

NOTE: In cases where local registrants from the Cincinnati area are not residing at the Marriott KingsgateConference Center, there is an added registration fee supplement of $535. See “Accommodations” sectionbelow for further information.

All registrations must be completed in advance of the school. The Institute accepts credit cards asindicated. The following applies for registration fees received by the IPT Office:

CANCELLATION FEE

$100 for any filed registration. After April 22nd, no refunds will be made. No cancellations will be validunless acknowledged in writing by IPT once written cancellation has been received from theregistrant. For more information regarding administrative policies such as complaint and refund, pleasecontact our office at (404) 240-2300.

SUBSTITUTION FEE

Prior to (including) March 25: $40.00

After March 25: $50.00

SCHOOL NOTEBOOK

An integral part of the school is the notebook that contains all of the learning materials. No notebooks willbe distributed at the school. As part of the registration fee, students will be given web access to be ableto download, save and print copies of the book chapters, appendices and breakout problems to a singledevice seven days before the school and during the school. A student may elect to order a printed copy ofthe book for a price of $50.00 up to fourteen (14) days before the school. If this option is desired, pleasecheck the appropriate box on the IPT Registration form. Please note that having access to the materialsduring the school is imperative in the learning process. Web access will not be available during the schoolin the meeting rooms nor are there readily accessible power outlets available in the meeting rooms to powera computer if the materials are stored on a hard drive.

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ACCOMMODATIONS

All Registrants and Instructors are expected to reside at the Kingsgate Marriott Conference Center and Hotelon the campus of the University of Cincinnati in Cincinnati, Ohio, at the IPT group rate. The onlypermissible exceptions are those individuals who reside in the Cincinnati area (see concluding paragraph).

The hotel is located above the Conference Center. The single package rate is $1426.25 for the fivenight stay Sunday through Friday Noon (include taxes). This rate includes dinner on Sunday andbreakfast, lunch and dinner each day thereafter except Friday, where there is no dinner (the rate alsoincludes restaurant gratuities). Registrants must pay this package rate as it includes many overhead

charges. (Note the following package rate applies for a shared double room PER PERSON: $1120.75(includes taxes). For those who wish to stay Saturday Night prior to the school, the rate is $178.60inclusive of the 17.5% tax. This Saturday rate does not include any meals. Please note: The price quotedon-line or over the phone will be slightly higher than the rates quoted above due to the package taxallocation. The rates will be adjusted upon check-in to reflect the rates quoted above. The hotelaccepts all major credit cards. Cut-off date with the hotel for the IPT group rate is March 18th.

Cincinnati area registrants are encouraged to stay at the hotel given the peer interaction that takes placewhich is an essential part of the program. Should election be made, however, to stay at home, there is asupplemental registration fee of $535.00 to cover some of the overhead costs that are a part of the hotelreservation fee.

Reservations should be made in a timely manner with the hotel. There are three ways to do it:

1. Go to the following web site and enter your arrival and departure information. This site is coded for thisprogram. There is also full information on the hotel:

Book your group rate for IPT Sales Tax Course Apr2016

2. Go to the IPT web site: www.ipt.org and click on the link for the hotel link that appears under the 2016Sales Tax School II heading.

3. Call Marriott reservations for the Kingsgate Marriott Hotel in Cincinnati and be sure to reference theIPT Sales Tax School to secure the conference rate: 888-720-1299

FACTS ABOUT KINGSGATE MARRIOTT CONFERENCE CENTER AND HOTEL

Located adjacent to the University of Cincinnati, and within minutes of many corporate headquarters, theKingsgate Conference Center provides a dynamic location, plus the latest enhancements of 21st centurytechnology, to accommodate corporate meeting and business travel needs.

Guest rooms are specifically designed for the business traveler and conference guest. Eight floors, 206Rooms, 96 of which are specifically designed for the business traveler:

work desk with lamp line phone speaker phone voice mail data ports on phone TV with remote control cable/satellite TV news channel acces to Hulu, Netflix, You Tube for subscribers newspapers are always available at the front deskcomplimentary in-room coffee iron and ironing board hair dryer individual climate control; smoke detectors andsprinklers all rooms non-smoking and ADA-accessible roomsavailable high-speed Internet connectivityfull service restaurant/lounge.

The university complex is served by the GreaterCincinnati/Northern Kentucky Airport. There is airportshuttle service available. One way is $22 androundtrip is $32, offered through ExecutiveTransportation with whom the hotel works prettyc l o s e l y a n d o f t e n r e c o m m e n d s :http://executivetransportation.org/ 859.261.8841. Fullparticulars will be provided in the acceptance letter.

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http://www.marriott.com/meeting-event-hotels/group-corporate-travel/groupCorp.mi?resLinkData=IPT%20Sales%20Tax%20Course%20Apr2016%5ECVGKG%60IPTIPTA%60252.00%60USD%60false%604%605/1/16%605/6/16%603/25/16&app=resvlink&stop_mobi=yes

http://www.marriott.com/hotels/travel/cvgkg?groupCode=taxtaxa&app=resvlink&fromDate=4/22/12&toDate=4/27/12

http://www.ipt.org

http://www.ipt.org,

http://executivetransportation.org/

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