Kilpatrick’s David Hughes recently participated in a panel discussion at the 55th Annual Council on State Taxation (COST) Annual Meeting in St. Louis. The session, “Is it Time to Start Apportioning Use Taxes?,” explored whether a use tax can and should be apportioned especially in light of the “external consistency” test applied by courts. The session considered situations where taxpayers have argued 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.
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