Intermediate State and Local Taxation 2025 (presented by NYU School of Professional Studies)

Frank O’Connell, Esq., Commissioner | Georgia Department Revenue

As Director of Legal Affairs & Tax Policy (LATP), Mr. O’Connell led a division that is responsible for holding administrative conferences for taxpayers who wish to protest either a proposed assessment of additional tax or the denial of a refund claim. LATP also provides written guidance in the form of letter rulings requested by individual taxpayers, as well as more general guidance such as policy bulletins and agency regulations that are subject to a public hearing and comment process. During the Legislative Session, LATP drafts legislative bills for the Department’s annual legislative package and analyzes all the tax bills proposed by lawmakers in the General Assembly. Finally, LATP provides inhouse legal guidance to the Department. This consists of the drafting & reviewing of agency contracts, responding to Open Records Act requests, advising on confidentiality laws protecting taxpayer data, and responding to subpoena requests for DOR records. Prior to joining the Department in 2003, Mr. O’Connell consulted in state and local taxation for ten years in two “Big Four” accounting firms. A member of the Tax Section of the Georgia Bar Association, Mr. O’Connell received his law degree from the University of Notre Dame and his LL.M. (in Taxation) from New York University.

David Harris, Director | Illinois Department of Revenue

David Harris was appointed by Governor JB Pritzker to be the Director of the Illinois Department of Revenue in January 2019. Prior to his appointment Director Harris had served a total of 18 years as a State Representative over two separate periods. He was a member of the Revenue & Finance Committee for all of those 18 years and also a member of the Appropriations Committee for his final 8 years. In building a bi-partisan team for his Administration, the Governor appointed Harris because of his extensive experience with State budget issues and tax policies. Harris became a member of the FTA Board of Trustees in 2022 and currently serves as second vice president.

Brooke Lierman, Esq. | Comptroller of Maryland

Brooke Lierman is the 34th Comptroller of the state of Maryland and the first woman to be independently elected to one of our state’s constitutional offices. After running a strong, policy-focused and grassroots-led two-year campaign, she was elected with over 60% of the vote in November 2022. She is an attorney by training, practicing as a civil rights and disability rights lawyer for many years, and prior to her election as Comptroller, she served for 8 years a member of the House of Delegates representing part of Baltimore City.

Marita R. Sciarrotta, MPA, Acting Director | New Jersey Division of Taxation

Marita R. Sciarrotta, a career public servant, was confirmed as Director of the New Jersey Division of Taxation on June 30, 2025. She has served as Acting Director since September 25, 2023.

Marita’s working history with the Division of Taxation started during high school, and continued throughout college and after graduation from what is now The College of New Jersey. Her deep fascination with tax law and administration transformed a part-time job into a decades-long career in public service with practical experience in Local Property Tax Administration, Audit Activity, Conference and Appeals, Investigations, Collection, and training and mentoring new employees.

Moderator, James R. Eads, Jr., Esq., Principal, Taxpayer Advocacy | Ryan

James R. Eads, Jr. is a Principal in the Taxpayer Advocacy practice at Ryan, where he leverages decades of experience in state and local tax policy, audit defense, and regulatory advocacy. A respected legal voice in the SALT arena, James represents clients in high-stakes disputes and engages with policymakers to promote fair and efficient tax administration. His work focuses on resolving complex multistate tax controversies and advancing client interests through legislative and administrative channels. With a career spanning both public and private sectors, James is widely recognized for his strategic insight, technical acumen, and commitment to taxpayer rights.

Amanda Hiller, Esq | New York State Department of Taxation and Finance

Amanda Hiller began serving as Acting Tax Commissioner on April 23, 2021. She continues in her role as General Counsel, a position she has held since December 2012.

As Acting Commissioner, she directs the activities of more than 3,800 employees whose mission is to efficiently collect tax revenues in support of state services and programs while acting with integrity and fairness in the administration of tax laws. Toward that end, the department promulgates tax regulations; publishes forms, instructions, and guidance; engages in taxpayer outreach and education; processes tax returns; resolves filing errors and taxpayer protests; conducts audits; engages in civil and criminal enforcement activities; litigates tax disputes; and manages the state treasury.

As General Counsel, she is responsible for legal policy and matters of law for the department. She oversees the Office of Counsel, which provides legal services for the department. These services include litigation; internal and external Tax Law advice; the preparation and review of legislation; and other administrative matters.

Over a 35-year career in public service, Amanda has held senior positions in the legislative, judicial and executive branches, as well as in the nonprofit sector. She earned her law degree from Albany Law School and a bachelor’s degree from the State University of New York at Oswego.

Eric Peate, Esq. | Florida Department of Revenue

Eric Peate serves as an attorney with the Florida Department of Revenue, where he focuses on state tax administration, enforcement, and compliance. He advises on a wide range of issues involving corporate income tax, sales and use tax, and multistate taxation, working closely with government agencies and legal professionals to ensure adherence to Florida’s complex tax regulations. With a strong foundation in state and local tax (SALT) law, Eric provides strategic legal guidance on audits, administrative proceedings, and regulatory interpretation. He is also engaged in public education efforts, speaking on tax policy and legal developments impacting businesses and practitioners across Florida.

Todd G. Betor, Esq., Partner | Eversheds Sutherland

Todd represents industry-leading companies in all aspects of state and local tax. He has in-depth experience advising clients in a variety of industries, including the digital economy, retail, and technology sectors, with a particular emphasis on consumer products. He specializes in advising clients in highly regulated industries, such as tobacco.

Marc A. Simonetti, Esq., Partner | State Tax Law

Marc Simonetti advises and represents business clients on matters across the United States in all areas of state and local taxation, including income, franchise, sales & use tax, and gross receipts tax. He represents clients in tax controversy matters, advises clients on uncertain tax positions, counsels clients on tax planning engagements, and works with clients on tax policy matters.

Karin Ecroyd, CPA. | Forvis Mazars

Karin is Managing Director, State and Local Tax with Forvis Mazars US based in the New York Office. She has over 30 years of experience advising corporations and pass-through entities in a variety of industries on state & local tax matters. In prior industry roles, Karin was responsible for state tax strategy for a top investment firm, a global Fortune 500 service company, a large international media group and a Dow 30 manufacturer.

Karin has also spent a significant portion of her career with the multistate tax and M&A consulting practices of leading Big Four and mid-size firms where she held various leadership roles.

Karin has represented numerous businesses and individuals before state tax authorities guiding them through voluntary disclosure, examination and appeals. Karin takes pride in leveraging her broad experience and diverse skill set to provide practical solutions to state tax issues and challenges facing taxpayers. Karin is a Certified Public Accountant, licensed by New York and Colorado. She is a member of the AICPA, the Multi-state and Local Taxation Committee of the NYSSCPA. the State Taxation Interest Group of the NJCPA, an Income Tax Member of the Institute for Professionals in Taxation and a frequent lecturer in the area of state & local taxation for various organizations such as IPT, COST, NJCPA, NYSSCPA, NYSBA, MPA – The Association of Magazine Media, and the NYU School of Professional Studies.

Michael Kerman, Esq. | Mayer Brown

Michael Kerman is a partner in Mayer Brown’s Washington DC office and a member of the State & Local Tax group. Michael regularly advises on a wide variety of state and local tax issues, including apportionment, combined reporting, net operating losses, and sales and use tax issues. Michael has represented companies in audits and administrative appeals in several states, as well as in trial courts, appellate courts and state supreme courts.

Kathleen Quinn, Esq. | Mayer Brown

Katie Quinn is a partner in the Tax Practice Group. She advises businesses across the country on state and local tax planning and tax controversy matters.

Katie advises multinational, national, and regional businesses, as well as high-networth individuals, on the full spectrum of state and local tax matters. Katie understands how tax strategies fit into her clients’ broader business goals and offers practical, actionable advice to help ensure compliance and resolve disputes with tax authorities. Based in Jones Walker’s New York office, Katie has advised clients on state and local tax issues in all 50 states, with a special focus on the tri-state area: New York, New Jersey, and Connecticut.

Katie has represented clients at every stage of state and local tax controversies, including audits, administrative hearings, trials, and administrative and judicial appeals. She routinely represents clients before the New York State Division of Tax Appeals, the New York City Division of Tax Appeals, and state tax tribunals and courts from coast to coast. Katie’s clients have interests, investments, and operations across a wide range of industries, including financial services, private equity, technology, retail, and media and entertainment. She also has particular experience in advising art galleries, dealers, and collectors on state tax issues involving the purchase and sale of fine art.

Katie advises clients on all state and local taxes, including income taxes and sales and use taxes. A powerful advocate, she helps companies and industry organizations work with legislators and regulators across the country to develop effective, business-oriented tax laws and policy.

Elizabeth S Cha, Esq. | Eversheds Sutherland

Lynn A. Gandhi, Esq. | Foley & Lardner LLP

Practicing for more than three decades, Lynn A. Gandhi has acquired a wealth of experience as a sophisticated tax attorney, including 14 years as corporate in-house counsel, providing her extensive knowledge of the challenges facing businesses in their tax reporting obligations, risk management, and planning. Lynn is a partner in the firm’s Detroit office member of the Tax, Employee Benefits & Executive Compensation, and Estate Planning Practices.

Lynn advises her clients on sophisticated multistate tax planning opportunities, manages complex audits, provides transactional support on the multistate tax implications of merger and acquisition transactions, constructs submissions for tax insurance policies, and assists with unclaimed property audits and voluntary disclosures.

She is a successful litigation attorney in tax matters at the administrative, trial, and appellate levels in multiple jurisdictions throughout the United States. Lynn is also a registered lobbyist and represents clients in legislative and policy initiatives across multiple industry platforms. Her clients include foreign- based companies with U.S. operations, Fortune 500 companies, private equity funds, as well as trade associations. She is sought out for her practical approach in resolving controversy matters, and when settlement is not possible, her strategic approach is to avoid unnecessary “scorched earth” litigation.

Lynn is well-known for her enthusiasm and engagement with tax policy initiatives and is considered a subject matter expert within her professional community. She has led legislative, administrative, and regulatory changes large and small to benefit business entities and their owners. Lynn is particularly well- versed in Michigan taxes, including unemployment taxes, gaming excise taxes, cannabis and liquor excise taxes, insurance company taxes, officer liability exposure, and unclaimed property laws.

Lynn has written extensively, and is a frequent subject matter speaker on state tax topics, having published more than 60 articles and spoken or presented at over 100 events. She currently writes a State Tax Notes column entitled “Smitten with the Mitten.” Lynn is also an adjunct professor at Wayne State University Law School, her alma mater. In addition to being an accomplished state tax attorney, Lynn is a licensed Certified Public Accountant (CPA).

Dale Y. Kim, CPA | PwC

Dan De Jong, Esq. | KPMG

Daniel De Jong supports engagement teams across Tax and assists clients with a variety of tax-related income/franchise, financial services, and associated issues.

Prior to joining KPMG, Dan served as tax counsel for the Tax Executives Institute (TEI) for six years. His duties included preparing Supreme Court briefs on a range of U.S. state and local tax issues and drafting or editing submissions to state tax administrations and state legislators as well as foreign tax authorities. He also testified on state tax matters before the U.S. House Judiciary Committee’s Subcommittee on Commercial and Administrative Law and regularly represented TEI at meetings with state and local tax administrators. In addition, he served on the task force charged with developing the organization’s 10-year strategic plan. Prior to joining TEI, Dan served as a state and local tax manager at another Big Four accounting firm, where he oversaw tax research and related projects and provided clients with a wide range of tax compliance and consulting assistance.

Dan earned an LLM degree from University of Denver and a JD degree from University of Denver College of Law. He also holds a BA degree in English from Calvin College.

Jack Trachtenberg, Esq. | Deloitte

Jack Trachtenberg is a Principal in Deloitte’s Multistate Tax Controversy Services team in New York. Jack focuses on all aspects of state and local tax controversy matters for corporations and passthroughs, including income/franchise and sales and use tax, and has deep experience serving high-net-worth individuals in personal income tax matters, including residency and trust taxation.

Jack has extensive experience advising clients on New York State and New York City tax matters, having successfully litigated cases before the New York State Division of Tax Appeals, the New York State Tax Appeals Tribunal and the New York State Supreme Courts. Before joining Deloitte, Jack was a partner in the state tax practice at Reed Smith LLP. In 2009, the Governor of New York appointed Jack to serve as the first Deputy Commissioner and Taxpayer Rights Advocate at the New York State Department of Taxation and Finance. In this role, Jack created and implemented the state’s Office of the Taxpayer Rights Advocate, which intervenes on behalf of taxpayers facing intractable tax disputes.

Jack is a frequent speaker on state tax issues. Jack is also an author, editor, co-author or publisher of many publications, including the “Multistate Corporate Tax Guide,” the “Multistate Guide to Sales and Use Tax,” the “New York State Sales and Use Tax Answer Book,” and the LexisNexis “Tax Practice Insights: New York.” He is also a frequent contributor to tax and accounting publications, such as State Tax Notes and The CPA Journal, and has taught State and Local Tax courses at Albany Law School.

Jack holds a master’s and bachelor’s degree in political science from Case Western Reserve University and a Juris Doctor from the University at Buffalo School of Law.

Zachry Gladney, Esq. | Alston & Bird LLP

Zach Gladney is a partner in the firm’s State & Local Tax Group, concentrating his practice on complex state tax controversy in jurisdictions across the country and sophisticated corporate restructurings.

Zach’s experience includes high-profile litigation, administrative proceedings, and representation regarding audits and compliance obligations. He also has extensive experience advising clients on multibillion-dollar corporate acquisitions, dispositions, and spinoffs.

Zach is a frequent lecturer before professional groups and has authored or contributed to articles appearing in various national tax journals.

Chambers USA: America’s Leading Lawyers for Business recognized Zach in Tax: State & Local. He received his LL.M. in taxation from New York University and his J.D. from the University of South Carolina School of Law, where he served as an editor of the Real Property, Trust & Estate Law Journal.

Glenn Newman, Esq. | Greenberg Traurig, LLP

Glenn handles tax planning and controversy matters involving state and local taxes including personal income tax, corporate tax, sales tax and real property transfer taxes as well as real estate tax and incentive programs.

Glenn’s practice includes handling audits and litigation involving income tax including residency matters, sales and use tax, hotel taxes and real estate transfer taxes in New York and other states.

Prior to re-entering private practice, Glenn was the president of the New York City Tax Commission and the NYC Tax Appeals Tribunal, the agencies that hear and determine disputes of New York City property and business income and excise taxes. Before his nomination and confirmation to the Tax Commission, Glenn was in private  practice. Previously, he was Deputy Commissioner for Audit & Enforcement at the New York City Department of Finance where he was responsible for developing policy and for the audit process. Before moving to the Finance Department, Glenn was chief of the Tax and Bankruptcy Division in the Office of the Corporation Counsel of the City of New York where he drafted legislation and regulations and litigated matters involving both New York City and State taxes in administrative proceedings and in the courts. He also handled scores of cases involving City taxes in federal courts including the U.S. Bankruptcy Courts.

Liz Pascal, Esq. | Hodgson Russ LLP

Liz is a partner in the firm’s State & Local Tax Practice and leader of the Accountant Professional Practice. She concentrates her practice on individual and business tax issues with a focus on the state and local tax impacts of complex transactions, whether from an individual or business tax perspective at the planning stage, or in a state tax controversy. Liz assists clients with planning and controversy matters in New York State, New York City, and Connecticut, as well as in multistate matters. She regularly advises clients on state tax allocation and apportionment for individuals and businesses; New York City taxes, including Unincorporated Business Tax, General Corporation tax, and Commercial Rent Tax; Pass-Through Entity Taxes; corporate franchise tax; and residency. She works frequently with clients on state tax controversies involving IRC § 1031 exchanges and other complex tax matters. Liz also assists businesses in managing the state tax implications of remote work, working closely with them to address current and future state tax obligations of a multistate workforce.

Liz has extensive experience with audits and appeals in New York State, New York City and Connecticut. She has also successfully guided hundreds of clients through the voluntary disclosure process. Liz is a frequent presenter on a wide range of topics including Pass-Through Entity Taxes; Residency; Multi-State Apportionment; and the State Tax Implications of Remote Work. She is a contributor to the American Bar Association’s Sales and Use Tax Deskbook; the New York Residency and Allocation Audit Handbook; the New York Bar Association Tax Section reports; and has published articles in State Tax Notes, Bloomberg Tax, TaxStringer, and Journal of Accountancy.

Jeffrey Birdsong, Esq. | Jones Walker LLP

Jeff Birdsong is a partner in the Tax Practice Group, where he represents businesses on state and local tax matters and not-for-profits in all areas of tax compliance.

Jeff advises businesses from across the industry spectrum on the full range of state and local tax (SALT) issues, including corporate income, franchise, sales and use, property, severance, hotel/motel, and other taxes. He also offers guidance, conducts SALT-related due diligence, provides post-closing support in the context of corporate transactions, and counsels not-for-profits on the formation of tax-exempt entities, tax reporting, and compliance.

Jeff works with clients at every step in the process, routinely developing effective tax strategies regarding commencing operations in Louisiana, property tax reporting, a wide variety of sales and use tax exemptions and exclusions, intercompany and related-party transactions, transfer pricing, inventory tax credit, multistate tax exposure for income tax withholding, Public Law 86-272, tax incentives, the constitutional limitations on the power to tax, and other matters. He frequently provides in-house training and presentations to clients and professional groups on a range of emerging tax issues.

In his tax controversy practice, Jeff delivers effective counsel in disputes with SALT authorities. He regularly advises clients in audits, protests, and appeals; appears before administrative bodies; and represents clients in mediations and settlement discussions. Jeff frequently helps clients reduce tax exposure and mitigate penalties through voluntary disclosures and negotiation of favorable settlements.

Jamie Szal, Esq. | Brann & Isaacson

Jamie focuses her practice on assisting businesses in all aspects of state and local tax controversy, from regulatory and administrative proceedings through civil litigation. In the wake of the 2018 U.S. Supreme Court decision in South Dakota v. Wayfair, in which Brann & Isaacson represented Wayfair, she also works with remote retailers of all sizes to evaluate their economic nexus profile, consider a sales and use tax collection action plan, and register with state and local tax authorities across the U.S.

Jamie came to Brann & Isaacson following several years at the Massachusetts Department of Revenue. As Counsel in both the Litigation Bureau and Office of Appeals, Jamie focused on complex tax issues facing corporations and passthrough entities. She earned her LL.M. in Taxation and Certificate in State and Local Taxation, both with distinction, from Georgetown University Law Center. Jamie is also trained in mediation.

Jamie is an active volunteer with the alumni network of her alma mater, Trinity College. She currently serves on the Board of Trustees and on Trinity’s Women’s Leadership Council, and has also served in various officer positions with the Trinity College Alumni Association Executive Committee and as an alumni oral argument coach. Jamie also serves as President of the Board of Directors of Community Dental, a non-profit dental organization focused on making superior quality dental services available to all Mainers, especially those in need. Finally, Jamie serves on the Board of Directors of MothersEsquire, an international advocacy organization committed to supporting lawyers who are mothers in their professional ambitions. Outside of work, Jamie enjoys raising her fiercely independent, impish daughter; singing with the choir of the Episcopal Church of St. Mary (Falmouth, ME); exploring Down East and its many hiking trails with her husband, daughter, and dogs; and indulging in all things chocolate.

Nikki Dobay, Esq. | Greenberg Traurig, LLP

Nikki Dobay is nationally known for her deep experience and understanding of state tax policy and the legislative process. She also advises her clients on sophisticated multistate tax issues as well as the consequences and planning opportunities related to corporate M&A transactions and oversees state and local tax controversy matters, ranging from audits to appellate litigation, and involving sales and use taxes, income and franchise taxes, property taxes, and constitutional issues.

Nikki regularly engages with statewide business and taxpayer associations and departments of revenue, as well as national tax administrator organizations, including the Federation of Tax Administrators (FTA), the Multistate Tax Commission (MTC), and the National Conference of State Legislatures (NCSL), on key SALT issues impacting multijurisdictional taxpayers.

Nikki’s previous experience includes spending five years as senior tax counsel for the Council On State Taxation (COST). She also gained experience working in the national office of a Big Four accounting firm and at a large international law firm and a large corporate law firm in Oregon, where she assisted clients with multistate tax issues and Oregon tax controversy matters, including proceedings in the Oregon Tax Court.

Christopher Emigholz | New Jersey Business & Industry Association

Ken Pokalsky, MPA | The Business Council

Ken is responsible for management of The Business Council’s government affairs staff and the Council’s overall legislative and regulatory advocacy efforts; he is also directly responsible for the Council’s lobbying on economic development, climate, energy, and taxation issues. He received his Masters degree in Public Administration from the SUNY Albany Graduate School of Public Affairs (MPA ’83) and his Bachelors degree from SUNY at Brockport.

Karen Dean, Esq. | Lumen Technologies

David Pope, Esq. | DLA Piper

David Pope is a state and local tax partner in the New York office. Prior to joining DLA Piper David practiced state and local tax in the New York office of an international law firm and in a Big 4 accounting firm.

David’s practice focuses on state and local corporate income tax, sales and use tax, property tax, payroll tax, personal income tax and unclaimed property in all states. He represents clients in all aspects of state and local tax, including controversy, litigation, planning and restructuring matters. In addition, David has substantial experience defending clients in tax-related False Claims Act matters. David has advised Fortune 500 clients in the retail, financial, digital, insurance, energy, media, telecommunication, pharmaceutical and manufacturing industries across the United States.

DAY 1: WEDNESDAY, JULY 23

ROUND TABLE WITH TAX DEPARTMENT GENERAL COUNSEL AND SENIOR AUDIT MANAGEMENT | 8:55am – 10:30am, 10:45am – 12:00pm

A question-and-answer session with state tax department leaders focusing on current state tax issues and policies related to the implementation of state taxes.

Participants:

• Frank O’Connell, Esq., Commissioner, Georgia Department Revenue, Atlanta, GA
• David Harris, Director, Illinois Department of Revenue, Springfield, IL
• Brooke Lierman, Esq., Comptroller of Maryland, Baltimore, MD
• Amanda Hiller, Esq., Acting Tax Commissioner and General Counsel, New York State Department of Taxation and Finance, Albany, NY
• Marita R. Sciarrotta, MPA, Acting Director, New Jersey Division of Taxation, Trenton, NJ
• Moderator: James R. Eads, Jr., Esq., Principal, Taxpayer Advocacy, Ryan, Austin, TX

Break | 10:30am – 10:45am

Lunch | 12:00pm – 1:15pm

SALES AND USE TAX DOCUMENTATION AND EXEMPTION ISSUES | 1:15pm – 2:10pm

An in-depth look at practical issues in sales and use tax, including analysis of potential exemptions from tax, plus administration of exemption certificates.

• Todd G. Betor, Esq., Partner, Eversheds Sutherland, New York, NY
• Marc A. Simonetti, Esq., Partner, State Tax Law, New York, NY

CORPORATE INCOME TAX APPORTIONMENT ISSUES, INCLUDING ALTERNATIVE APPORTIONMENT| 2:10pm – 3:10pm

This panel addresses some of the complex issues present in the apportionment field today, including how to apportion receipts in the age of customer sourcing and look-through apportionment, plus issues arising from the sale of a business. Additionally, this panel addresses the ability to request alternative apportionment to cure use of a statutory apportionment formula that does not fairly reflect the taxpayer’s presence and activity in the state.

• Karin Ecroyd, CPA, Managing Director, Forvis Mazars, New York, NY
• Ted W. Friedman, Esq., Partner, Eversheds Sutherland, New York, NY
• Kathleen Quinn, Esq., Partner, Jones Walker, New York, NY

Break | 3:10pm – 3:30pm

TATE TAXATION OF FOREIGN INCOME| 3:30pm – 4:30pm

With the expansion of multinational companies conducting business across country borders, this panel examines the imposition of state income taxation on foreign companies acting within the US, including the treatment of non-ECI and/or treaty-protected income, plus the treatment of GILTI. This panel also addresses the composition of combined returns – water’s edge and/or worldwide — and the continued push in some states to make worldwide reporting permanent.

• Todd G. Betor, Esq., Partner, Eversheds Sutherland, New York, NY
• Jamie Szal, Esq., Partner, Brann & Isaacson, Lewiston, ME

DAY 2: THURSDAY, JULY 24

STATE TAXATION OF PARTNERSHIPS AND PARTNERS | 8:45am – 9:45am

Partnership issues offer some of the most complex issues at the federal tax level. Application of state tax rules to partnerships results in increased complexity. This panel discusses state taxation of partnership income, including the new development concerning pass-through entity taxes.

• Dale Kim, CPA, Partner, PwC, New York, NY
• Dan De Jong, Esq., Managing Director, KPMG, Washington, DC

SALES AND USE TAX OF SOFTWARE AND DIGITAL PRODUCTS | 9:45am – 10:45am

This panel addresses issues and problems that arise from the extension of the traditional sales and use tax regime, designed for taxation of tangible property, to the taxation of software and digital products and the provision of services by means of software. Issues addressed include both the taxability or exemption of certain products and the sourcing of receipts from such products ultimately determined to be taxable.

• Lynn A. Gandhi, Esq., Partner, Foley & Lardner, Detroit, MI
• Charles C. Kearns Esq., Partner, Eversheds Sutherland, Washington, DC
• Colleen Medici, Senior Director, Tax, Comcast Corporation, Philadelphia, PA

Break | 10:45am – 11:00am

STATE TAX ISSUES CONCERNING INDIVIDUALS, INCLUDING DOMICILE AND THE CONVENIENCE OF THE EMPLOYER TEST | 11:00am – 12:00pm

This panel focuses on some of the state tax issues facing individuals, including questions of where they are domiciled, where they are resident, and how their compensation is taxed, including an in-depth focus on the convenience of the employer test.

• Glenn Newman, Esq., Attorney, Greenberg Traurig, New York, NY
• Liz Pascal, Esq., Partner, Hodgson Russ, Buffalo, NY

Lunch | 12:00pm – 1:15pm

LOCAL TAXES | 1:15pm – 2:15pm

Much attention is given to the imposition of state taxes. However, some of the thorniest issues state and local tax practitioners face have to do with the imposition of taxes by localities. Not only does the imposition and administration of tax at the local level create additional tax liability for taxpayers, but it also creates additional complexity. For example, in the sales tax arena, separate administration by all or some of the localities in Louisiana and Colorado creates huge burdens for some taxpayers. This panel addresses different local tax regimes, provides guidance as to how to deal with the different regimes.

• Phil Horwitz, Esq., SALT Director, Moss Adams, Denver, CO
• Jamie Szal, Esq., Partner, Brann & Isaacson, Lewiston, ME

Break | 2:15pm – 2:30pm

LOBBYING IN STATE AND LOCAL TAX | 2:30pm – 3:30pm

This panel discusses the importance of lobbying in the state and local tax field. Due to budget concerns, governments are more and more interested in increasing state taxes. This panel addresses the use of lobbying to ensure that the taxpayers’ voices are heard in the process.

• Michael J. Hilkin, Esq., Partner, McDermott Will & Emery, New York, NY
• Ken Pokalsky, MPA, Vice President, The Business Council, Albany, NY
• Patrick J. Reynolds, Esq., President & Executive Director, Council On State Taxation, Washington, DC

ETHICS AND STATE TAXATION | 3:30pm – 4:30pm

This session provides an overview of the ethical guidelines that state and local tax practitioners have to grapple with, including new issues concerning the use of technology in the provision of state and local tax services.

• Karen Dean, Esq., Senior Vice President – Global Tax, Lumen Technologies, Denver, CO
• David Pope, Esq., Partner, DLA Piper, New York, NY