Overview
Stephen P. Kranz, Mary Kay McCalla Martire and Charles J. Moll, III were speakers at the Council on State Taxation (COST) 54th Annual Meeting in Las Vegas, Nevada from October 17 – 20, 2023. The COST Annual Meeting aims to provide updates on timely state and local tax (SALT) issues and insight regarding state tax trends and opportunities.
On Wednesday, October 18, Stephen P. Kranz spoke on the panel “Digital Services Taxes,” which discussed the similarities and differences between the leading digital service tax (DST) proposals, critiqued the justifications provided for state-level DSTs and analyzed the best legal challenges to DSTs based on statutory and constitutional grounds.
On Thursday, October 19, Mary Kay McCalla Martire spoke on the panel “Early Morning Ethics Coffee Talk – Ethics in the Digital Age,” which discussed the latest ethics developments relevant to state tax professionals. The presentation focused on compliance with ethical rules in the increasing digital, hybrid work environment, such as ethical implications of using ChatGPT.
Charles J. Moll, III also spoke on a panel on Thursday, October 19. Charles’ panel, “Recent Developments in the Evolving State Taxation of Pass-Through Entities,” discussed pass-through entity issues, including evaluating the relevance and factors relating to whether a unitary relationship impacts the tax treatment of the sale of an interest in a pass-thru entity, the apportionment issues resulting from the disposition of an interest, and the complexity of dealing with tiered partnerships.
