This session covers the impact of market-based sourcing for purposes of determining the apportionment factor for multi-state businesses. In particular, the new North Carolina market-based sourcing rules and how states that have not adopted market-based sourcing rules have recently applied their laws to reach a market-based sourcing result.

SPEAKER

• Matthew Laney, Elliott Davis, Charlotte

PRODUCED
Session from 2020 Annual Tax Section CLE, June 1, 2020

PLANNED BY
NCBA Tax Section

APPROVED CREDIT
North Carolina: 0.75 MCLE/CPE Hours

PROGRAM PRICING
See pricing below.