TRANSACTION TAX CONTROVERSY OCTOBER 22, 2018
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1 TRANSACTION TAX CONTROVERSY OCTOBER 22, 2018
2 AUDRA MITCHELL, TAX MANAGING DIRECTOR KPMG LLP (913) Audra is a Tax Managing Director in KPMG s Washington National Tax practice. Currently based in the Kansas City, MO office, Audra focuses on assisting clients with State & Local Indirect Tax issues. She is a member of the KPMG Communications Industry SALT Team and specializes in the complex State & Local tax issues impacting the Communications Industry and related technology and emerging service areas. Prior to joining KPMG, Audra spent more than 19 years working as State Tax Counsel for Sprint, where she provided consulting services for all Sprint entities, including leasing companies, management companies, and companies that provide services such as: local service, long distance service, prepaid and postpaid wireless service, Internet access, cloud computing, and many other emerging services.
3 BRIAN GOLDSTEIN, PRINCIPAL PRICEWATERHOUSECOOPERS LLP (646) Brian is PwC s Leader of PwC s New York Indirect Tax Practice, PwC s U.S. Telecommunications Industry Group, and a member of PwC s Global Indirect Tax Leadership and Technology Board. Brian has more than 30 years of tax consulting experience. He has significant expertise in a myriad of state and local tax areas affecting several industries, coupled with experience in multistate tax planning, audit defense, restructuring, and billing systems. He has worked with numerous large and start-up companies on income tax, sales tax, transaction tax, and property tax issues. His clients include many of the largest communications companies in the world and as well as communications industry groups. In addition, Brian provides tax consulting services to many banking and financial services companies, global pharmaceutical companies, luxury retailers, sports teams, software developers and information services providers. Brian received his B.S. in Finance from the State University of New York at Buffalo and his J.D. from Emory University School of Law. He is admitted to practice law in New York and Georgia. He is a member of the American Bar Association s Committee on State and Local Taxes and also was an adjunct professor of state and local taxes at the Fordham University Graduate School of Business. He speaks frequently on state and local tax topics particularly on issues relating to the telecommunications industry.
4 TOBY BARGAR, SENIOR TELECOM TAX CONSULTANT AVALARA (800) Toby Bargar is a Senior Telecom Tax Consultant at Avalara. As part of Avalara s Communications Business Unit, he has spent the last eighteen years assisting clients with their complex transaction tax issues, particularly in the field of communications tax and regulatory cost surcharges. In addition to consulting on challenging client-specific tax questions, Mr. Bargar assists in tax automation best practices, the implementation and management of tax systems and is a frequent speaker on transaction tax and regulatory issues. Mr. Bargar holds a Bachelor of Sciences degree from William Jewell College and a Juris Doctorate from the University of Kansas School of Law. Mr. Bargar is admitted to the practice of Law before the Supreme Court of Kansas.
5 MARK SWAN, VP PROPERTY TAX & TAX COUNSEL CHARTER COMMUNICATIONS (704) Mark Swan, Esq. is transaction tax counsel at Charter Communications in Charlotte, NC, and helps the company address its federal and multi-state transactional fee and tax responsibilities. Prior to joining Charter Communications, Mark was a partner at PricewaterhouseCoopers and the leader of the firm s Carolinas sales and use tax practice. Mark graduated from Bowdoin College, magna cum laude, and from Western New England College School of Law, magna cum laude. He is admitted to the Connecticut Bar.
6 JOHN BARNES, SR. DIRECTOR TRANSACTION TAX T-MOBILE USA (913) John is Sr. Director of Transaction Tax for T-Mobile and based in Overland Park, KS. John focuses on controversy, refunds, policy analysis, legislative initiatives, tax systems, and transaction tax strategy. John was Director of Transaction Tax at MetroPCS and was responsible for the indirect tax function until he joined T-Mobile after the merger in early Prior to joining MetroPCS in 2010, John spent nearly 14 years at Arthur Andersen and KPMG advising clients in many industries, but primarily focused on the communications industry. John has a Bachelor of Arts in Accounting from Southwestern University and is a Certified Public Accountant licensed in the State of Texas.
7 LEARNING OBJECTIVES To provide the audience with an update on key multi-state indirect tax controversy issues and audit defense best practices.
8 AGENDA Bundling Support and Free stuff New York Equipment Exemption Challenges Recent IoT audit results Managing Software Issues BOBO Carrier Marketplaces Regulatory Highlights 911, What is a line? Local Jurisdiction War Stories ASC 450 Waiver Chicken
9 INDIRECT TAX CONTROVERSY Bundling Support & Free stuff Best Practices 3 rd party services included with plans New York Article 9 v. 9A Equipment and internet access Tax-on-Tax Equipment Exemption Challenges Georgia High Tech Ohio
10 INDIRECT TAX CONTROVERSY Recent IoT audit results Internet access vs. data transmission vs. information services vs. telecom (or not) Situs and MTSA Exemptions Managing Software Issues Tracking MPUs and electronic delivery Imbedded software Updates on Nortel & Lucent - will CDTFA ever issue guidance? BOBO Carrier Marketplaces All the headaches, none of the rewards?
11 INDIRECT TAX CONTROVERSY Regulatory Highlights Charter Advanced v. Minnesota PUC FUSF Resale certification challenges Flat Rate State USF Surcharges do they violate 47 U.S. Code 254(f)? 911, What is a line? Dialing for $, numbers vs. capability Local Jurisdiction War Stories Alabama, California, Colorado, Missouri, Oregon
12 INDIRECT TAX CONTROVERSY ASC 450 Big 4 Perspectives on best practices Considerations for disclosures of indirect tax matters Waiver Chicken When is enough, enough?
13 QUESTIONS & ANSWER
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