Fundamentals of state and local taxation
Learning objectives
After completing this course, the learner should be able to:
- Identify the different types of state and local taxes.
- Understand state apportionment, common apportionment methods used by states, and the shift to sales factor.
- Understand state nexus and factor presence in nexus.
- Understand the Voluntary Disclosure Agreement process.
- Understand and identify the different federal and state tax differences for income tax purposes.
- Understand varying filing requirements for pass-through entities.
- Understand evolving state and local tax laws.
Instructor bio
Skye Moench holds a masters degree in tax accounting from Brigham Young University and worked for Ernst & Young Tax in Salt Lake City, Utah for five years before leaving to pursue professional triathlon. Skye now provides tax consulting and compliance services independently while traveling the world training and competing at the top level in long-course triathlon.
A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823