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Is It Time to Start Apportioning Use Taxes?
When: September 26, 2024
Location: Council on State Taxation (COST)
 

Hyatt Regency
St. Louis, MO

People: Richard L. Jones

Richard Jones joined a panel discussion, "Is It Time to Start Apportioning Use Taxes?," at the Council of State Taxation’s 55th Annual Meeting on September 26.

Rich's panel explored whether a use tax can and should be apportioned especially in light of the "external consistency" test applied by courts. The panel considered situations where taxpayers have argued (largely unsuccessfully) for an apportioned use tax on expensive, mobile equipment such as trucks and airplanes. The session also covered situations where an apportioned use tax is permitted such as with software and multiple points of use certificates.