With the Quill “physical presence” standard for remote sellers under increasing attack, it is more important than ever for remote business to business sellers as well as more traditional manufacturers and distributors to ensure that they are identifying and documenting business to business exemptions, whether customer based or transaction based (e.g., resale) and exceptions thereto in the drop shipment context. Join this informative session to get recent updates and tips on key issues that will help you guide your clients.
Understand sale for resale exemptions and other transaction-based exemptions.
Learn about entity-based exemptions.
Consider documentation requirements.
Learn about the effect of state drop-shipment rules on resale exemptions.
Mark's areas of practice concentration are state, local and federal tax controversy resolution, litigation and planning. Mark’s practice includes acting as an advocate for clients in resolving disputes with state and local tax authorities (e.g., Kentucky Department of Revenue, Louisville Metro Revenue Commission, etc.) as well as federal administrative agencies including the Internal Revenue Service (IRS), the Alcohol and Tobacco Tax and Trade Bureau (TTB), and the U.S. Department of Agriculture’s Commodity Credit Corporation. He has counseled and advocated for clients with issues involving state and local income, gross receipts, sales and use, property, franchise/license and various excise taxes (e.g., cigarette, other tobacco products, motor fuel, motor vehicle, U-Drive-It, etc.) as well as federal income and excise taxes. Mark also has experience working in industry where he managed the state and local tax and federal excise tax planning and audit defense functions of a multi-billion dollar manufacturing concern.