What are “home rule” states? And what’s so difficult about them for sales tax?
Home rule states allow local authorities (like counties or parishes and cities) to enact and administer their own sales and use taxes. Home rule jurisdictions are notorious for causing headaches for businesses trying to comply with their rules. They can have their own procedures and often have different exemptions, nexus rules, tax bases, and required forms than those at the state level.
You may be tempted to write off these local taxes as just too troublesome for the amount of tax remitted, but it’s risky to do so. Just as we’ve seen states pursue economic nexus provisions, these localities are doing the same thing. But will home rule administration pass the tests laid out in the Wayfair decision? Often the amount isn’t worth the cost to litigate, which means it just comes out of the seller’s pockets! And you can’t just pay the tax to the state – although this is changing. You certainly don’t want to get caught with an outstanding tax liability.
To help you overcome sales tax challenges in home rule jurisdictions, we’re bringing in experts from three of the primary home rule states, Alabama, Colorado, and Louisiana, to dive deeper into major issues affecting taxpayers in those states: local tax nexus, audit issues, remote seller local tax authorities, sourcing, and more.
This webinar will help you mitigate the home-rule headaches by equipping you with the knowledge you may be missing about home rule authorities so you can stay compliant. More Details
Who should attend?
This webinar is intended for financial and operations personnel—including tax, general accounting, accounts payable, sales, tax technology, purchasing and credit—who deal with sales and use tax as part of their responsibilities. This webinar is also intended for remote sellers, including online sellers, and sellers making sales into multiple states. General practitioners are also appropriate for this course, with minimal to no experience. Please note, we restrict registrations to businesses and advisors and we do not permit governmental employees or private organizations that contract with localities to attend.
Will Thistle, Alabama
Partner, State and Local Tax Practice Group, Bradley Arant Boult Cummings LLP
Stacey Roberts, Colorado
Director, SALTovation Team, TaxOps
Jaye Calhoun, Louisiana
Tax Partner, Kean Miller LLP
Diane Yetter, Session Moderator
President & Founder, YETTER Tax and Sales Tax Institute
Local jurisdictions in home rule states can operate on their own terms like mini state departments of revenue. This has long made managing local tax requirements a difficult endeavor for tax professionals. You must play by each home rule jurisdiction’s rules and accurately track sales and purchase data with the level of detail needed to properly administer local sales and use taxes.
Confusion around requirements in home rule states have been amplified following the South Dakota v. Wayfair decision as each home rule state has taken its own approach to managing requirements for remote sellers.
This webinar will take an in-depth look at key sales tax issues in three tricky home rule states, Alabama, Colorado, and Louisiana. You’ll learn how home rule jurisdictions in these states define local tax nexus, handle registration, conduct audits, source sales, manage remote sellers, and more.
It’s time for your company to prioritize local taxes in home rule states. When you’re armed with the information you need, you just might find maintaining sales tax compliance at the local level to be a fun and unique challenge!
Your Teaching Staff
In this 90-minute live webinar moderated by Diane Yetter of the Sales Tax Institute, sales tax experts, Will Thistle of Bradley Arant Boult Cummings LLP, Stacey Roberts of TaxOps, and Jaye Calhoun of Kean Miller LLP will teach you all the crucial home rule sales tax quirks in Alabama, Colorado, and Louisiana so you are prepared to handle these often-overlooked taxes correctly.
During the live Q&A portion of the webinar, you can get answers to your home-rule-specific sales tax questions directly from the panel of experts.
Webinar attendees can earn 1.5 hours of CPE credit in the “Taxes” field of study
Prerequisites: This course requires no prerequisites or advance preparation.
Program Level: Basic
Delivery Method: Group Internet-Based