Host: Kirsten Gulotta, principal, Deloitte Tax LLP
The post-Wayfair and post-pandemic indirect tax landscape has companies reevaluating their indirect tax functions and nexus footprints to not only become and remain compliant, but also understand what is next. We’ll look at the impact of recent indirect tax developments and existing and potentially new gross receipts taxes, and consider the potential impact of what’s next. We’ll discuss:
- Post-Wayfair economic nexus provisions
- Key issues and impact of marketplace facilitator guidance
- Proposed and implemented digital ad taxes, including challenges raised
- Nexus standards and issues regarding existing and new gross receipts taxes
Meet the speakers
Kirsten is a principal in the New York City office of Deloitte Tax LLP, where she helps businesses in a variety of industries with indirect tax matters nationwide. In addition to her client service responsibilities, she serves as the US Indirect Tax Practice leader. This practice provides consulting, refund reviews, compliance, excise, severance, and property tax services to a diversified client base. In this role, she has overall responsibility for operations, marketplace, and talent matters occurring throughout the country. Kirsten has more than 15 years' experience performing the following indirect tax services on behalf of complex, high-tech, and multi-jurisdictional businesses, including Fortune 100 companies: reverse audits (including sales and use tax, telecommunication tax, and excise tax), indirect tax controversy, including audit management, audit defense, audit appeal and audit settlement nationwide, consulting regarding nexus, sourcing, classification and taxability determinations nationwide, and voluntary disclosure agreements (VDAs). She is a frequent speaker on various indirect tax topics, most recently focused on nexus, sourcing, classification and taxability of technology-based products nationwide, and indirect tax controversy. Kirsten earned her Bachelor of Science degree from Central Pennsylvania College and her Juris Doctorate from Widener University School of Law, where she graduated as valedictorian.
Rick is a managing director in the Technology, Media & Telecommunications practice of Deloitte Tax LLP. He leads the US indirect tax consulting group and is the indirect tax Technology sector leader. With more than 15 years of experience as an Executive Director at AT&T, and more than 15 additional years of federal and state tax experience working in public accounting and at a law firm, Rick has significant experience working on issues across the US in the technology and telecommunications industries, along with cloud-based and e-commerce merchants. He currently focuses on indirect and transaction tax, including Wayfair related nexus concerns and Marketplace Platform sales tax issues. Rick has extensive experience assisting established and start-up businesses in developing and reviewing compliance systems and processes; evaluating the taxability of a variety of products and services, including many that are Internet and cloud-based; audit advocacy and other controversy services; refund claims; as well as transactional analysis. He has an extensive background in research and tax planning, as well as best practices and documentation requirements, such as bundled and single price point service offers. In his national role as an indirect tax sector specialist and Indirect Tax Consulting Leader, Rick is responsible for monitoring and sharing tax developments potentially impacting communications and technology related businesses. Rick frequently speaks on transaction tax topics before industry professional and SALT conferences and groups. Rick is co-author of the sale-for-resale chapter in the CCH book: Telecommunications – Taxation of Services, Property and Providers and is a co-author on several articles in tax publications. Rick received his B.S. degree in Business Administration and Accounting from Montclair State University, his J.D. from Seton Hall University, School of Law, and his LL.M. in Taxation from New York University, School of Law.