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American Bar Association 2025 May Tax Meeting
When: May 9, 2025
Location: Washington, D.C.
People: Richard L. Jones

Richard Jones, leader of Sullivan’s Tax Group, spoke on a panel at the American Bar Association’s 2025 May Tax Meeting. His panel, “Old Rules, New Economy: The True Object Test in the Digital Age,” was held on May 9.

Rich joined Bruce J. Fort (Multistate Tax Commission), DiAndria Green (Bennett Thrasher) and Aaron Johnson (Ballard Spahr) for a timely discussion moderated by Jennifer Karpchuk (Chamberlain Hrdlicka). The panel explored how the rise of cloud computing, mobile platforms and AI has complicated the application of sales and use tax rules, particularly the “true object” and “primary purpose” tests. Panelists also addressed efforts by the Multistate Tax Commission to bring greater clarity and consistency to this evolving area.