This webinar from the United States Multistate Tax Commission (MTC) is designed to provide an understanding of sales and use tax, income tax, and other tax provisions that affect multistate business entities. Participants will gain a high-level overview of sales, use, and income tax for multistate entities, delving into the intricacies of state taxation nexus principles. The course will cover the MTC Multistate Voluntary Disclosure Program in detail, highlighting its compliance benefits and requirements.
Attendees will learn how to effectively submit an online voluntary disclosure application, understand the selection of states and tax types, and navigate the steps necessary to finalize a voluntary disclosure agreement. The course will illustrate the application of nexus principles to sales and use tax, as well as income tax. Finally, participants will critically evaluate the MTC’s program, learning the essentials of submitting an application and completing the voluntary disclosure process.
Learning Objectives:
- Evaluate a high-level overview of sales and use tax, as well as income tax on multistate business entities
- Recognize state taxation nexus principles
- Identify the compliance benefits and requirements of the MTC Multistate Voluntary Disclosure Program
- Demonstrate the submission of an online voluntary disclosure application for states and tax types selected and the steps in processing the application through to completion of a voluntary disclosure agreement
- List examples of nexus principles applied to sales and use tax
- Identify nexus principles applied to income tax
- Evaluate the MTC’s Multistate Voluntary Disclosure Program, how to submit an application, and what is required to complete the voluntary disclosure process
Richard Cram
Multistate Tax Commission
Director, National Nexus Program
rcram@mtc.gov
(202) 695-8139
Richard Cram is the Director of the Multistate Tax Commission’s National Nexus Program in Washington, D.C. The National Nexus Program provides a Multistate Voluntary Disclosure Program that 37 states and the District of Columbia participate in. Cram has recently contributed articles to Tax Analysts State Tax Notes and has presented as a co-panelist at the Georgetown Law School Advanced State and Local Tax Institute and the Paul J. Hartman SALT Forum. Prior to his current position, Cram served for 15 years as the Director of Policy & Research in the Kansas Department of Revenue and for two years as an attorney in the Legal Services Bureau of the Department in Topeka, Kansas. He has worked as a research attorney for the Kansas Supreme Court and practiced law as an associate in law firms in Chicago, Illinois, and Goodland, Kansas. Cram graduated from the University of Kansas School of Law. He currently resides in Alexandria, Virginia.
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