Join us for our February Lunch meeting!

Approved for 2 RCH!

Topic: State and Local Filing Requirements

Summary: A review and analysis of increasingly complex state and local filing requirements in the wake of “Wayfair” Supreme Court hearing and other developments.

Topics to be covered:

• Overview of state filing requirements
• Work from home exposure
  • Does this impact sales tax
  • Can services be treated as tangible property and vice versa
• Changes to State apportionment methodologies
  • Many states shifting to single sales factor analysis
    • How are factors determined
      • What if someone works part time from home
      • What if someone moves during the year
      • What is the difference between admin / sales / income generating positions

Speaker: James Eaton

Bio: 

As a Tax Partner at Sparks, MD based SC&H Group, James leads a team of highly skilled tax specialists to service clients' planning and compliance needs. James' areas of expertise include business and individual tax planning & compliance, entity structuring, M&A consulting, and succession / estate planning.

With an extensive background servicing real estate clients, pass-through entities and high-net worth families, James is uniquely suited to assist clients in achieving their business and family goals.  James has taught as an Associate Professor and guest lecturer at Johns Hopkins University, Towson University, and Loyola University.

James and his wife, Heather, have two children, Jack (4) and Madison (2). In his spare time he enjoys gardening and travelling to warm sunny places.