The United States Supreme Court decision in South Dakota v. Wayfair, Inc. changes over 50 years of sales tax jurisprudence. This landmark decision has vaulted sales taxes into the news and exposed businesses across the country to wide ranging tax liability. Even though New Hampshire does not have a sales tax, New Hampshire businesses now must face the reality of sales tax collection responsibility when selling remotely.
This half day seminar (4 credits), led by Maurice Gilbert, CPA, MST & Jon Sparkman, Esq., CPA, will review the impact of Wayfair on New Hampshire businesses resulting from the Court’s elimination of the “physical presence” requirement for sales and use tax purposes. We will also review the requirements under the Commerce Clause of the United States Constitution regarding the jurisdictional standards required to impose tax requirements on businesses and United States Supreme Court Opinions relating to such standards. [Applying those standards to New Hampshire businesses, we will discuss approaches that CPAs may take in analyzing their clients sales tax exposure.] Our discussion will include New Hampshire’s current political efforts to limit the customer information that a business may be required to provide to a foreign taxing authority. We will discuss the approaches adopted by various sales & use tax states to enforce their taxes by requiring remote sellers to collect the tax on their behalf or to require the remote seller to provide customer purchase information to the state of the purchasers’ residence.
Mr Maurice P. Gilbert, CPA · Mr. Jon B. Sparkman, CPA, Esq
Maurice serves the firm’s Tax Group as its Director of State Taxation. Maurice has been actively involved in public accounting and tax administration for more than 40 years. He brings his extensive knowledge of federal and multi-state tax planning, enforcement and compliance procedures to the firm. He assists clients with federal and state tax planning opportunities, evaluates the tax implications of proposed business transactions, and provides analysis on proposed state and federal tax legislation and regulatory changes. Maurice is also available to assist clients with audit issues proposed by the various Departments of Revenue and the Internal Revenue Service (IRS).Prior to his employment with the Devine Millimet Tax Group, Maurice provided tax consulting services to tax practitioners through his CPA proprietorship. For the majority of his career, however, he was employed by the New Hampshire Department of Revenue Administration (DRA). During his 25 year career with the DRA, he was involved with all aspects of NH tax administration including working cooperatively with numerous Departments of Revenue and the IRS. While at the DRA, he served as Chief of Field Audit (1979 to 1983), as Assistant Director of Audit (1983 to 1985) and as Director of Audit (1985 to 2004). Maurice served as a member on the United States Department of the Treasury’s Unitary Tax Task Force established to study the application of combined reporting on a worldwide or water’s-edge basis. Prior to his DRA employment, Maurice worked in the public accounting field with both local and international CPA firms.Maurice has been actively involved with various organizations throughout his professional career. While working at the DRA, he chaired various committees for the Federation of Tax Administrators and the North East States’ Tax Officials Associations. He is a member of the New Hampshire Society of CPAs where he served as the Past President of its Board of Directors and chaired numerous committees including its Uniform Accountancy Act Task Force. Maurice was a co-founder of the Federal Tax Forum, a joint endeavor of the NH Society of CPAs and the NH Bar Association. He currently serves as a member of the Board of Directors and a Vice President of the NH Society of Accountants. Maurice is a member of the Massachusetts Association of Public Accountants. He also served on the Governing Council of the American Institute of CPAs. Maurice has authored numerous articles on New Hampshire taxation topics. He develops and serves as a discussion leader for seminars on New Hampshire tax topics offered through Devine Millimet & Branch Professional Association, the New Hampshire Society of Certified Public Accountants, the New Hampshire Society of Accountants and Boston Tax Institute. Maurice has received various achievement awards for his contributions to the profession. A certified public accountant, Maurice holds a Master of Science in Taxation from Bentley University and a B.S. in Accounting from New Hampshire College, now known as Southern New Hampshire University.close
Jon is a shareholder and President at Devine, Millimet & Branch, Professional Association and represents businesses of all sizes in tax planning as well as audits and administrative appeals of business profits tax, business enterprise tax, real estate transfer tax, meals and rooms tax, and interest and dividends tax matters before the State of New Hampshire's Department of Revenue Administration. The BPT's reasonable compensation deduction has been an area of ongoing interest to the Department of Revenue Administration, and Jon regularly represents clients in reasonable compensation audits. He is a frequent speaker on New Hampshire taxation topics.Counseling privately-held businesses and non-profit organizations, Jon's business law practice also involves representing small- to medium-size entities from start-up to eventual sale, providing advice with respect to formation and financing, growth and expansion, as well as mergers and acquisitions. Jon's representation of non-profit organizations focuses on formation, obtaining, maintaining tax-exempt status, governance issues, avoidance of intermediate sanctions and compensation planning. Jon's background as a certified public accountant provides him with a broad business and financial base which he utilizes in representing the firm's business clients. His work experience in the accounting field with both a small regional CPA firm and a national CPA firm has provided him with exposure to a wide variety of businesses and industries. Jon is a graduate of Suffolk University Law School where he obtained his Juris Doctor Degree in 1990. He received his Bachelor of Science Degree in Accounting from Bob Jones University in 1985. Jon has been admitted to the Bar in New Hampshire and Massachusetts.close
Participants should have a general knowledge of jurisdictional standards to impose taxing statutes on businesses, sales & use taxes collection and reporting requirements imposed on retail businesses.
Devine, Millimet & Branch, PA