Second Annual State and Local Tax Forum, 06/06
State Taxation of a Digital Economy
Thursday, June 6
8:00 a.m.–4:30 p.m.
Laurence E. Hirsch ’71 Classroom (Room 101)
John F. Scarpa Hall
The Second Annual State and Local Tax (SALT) Forum hosted by the Villanova University Graduate Tax Program will provide a venue for honest and respectful discussion of the most pertinent SALT issues of the day.
At this year's Forum, legislators, tax agency executives, in-house practitioners, accountants, lawyers and judges will answer critical questions of what is taxable in the digital economy, which states can tax (and how much of) it, what legislators can do to reduce uncertainty and how judges might rule on these issues.
This event will offer CLE credits pending approval from The Pennsylvania Continuing Legal Education Board. This event is approved for 5 CPE credits. Please note registration is required.
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Agenda
Subject to change
8:00 a.m.: Registration & Breakfast
8:30 a.m.: Opening Remarks
8:35–9:45 a.m.: Panel 1 – Understanding “It”: Tangible Personal Property, a Service, an Intangible or Something Else?
- Tom Donnelly '84 BS, '89 JD, '90 MT, Senior Vice President of State & Local Tax, Comcast Corporation and Adjunct Professor, Graduate Tax Program
- Jeffrey A. Friedman, Partner, Eversheds Sutherland
- Kathy Revel, Director, Delaware Division of Revenue
- Moderated by Jennifer Karpchuk, Shareholder & SALT Practice Co-Chair, Chamberlain Hrdlicka and Adjunct Professor, Graduate Tax Program
9:45–9:55 a.m.: Break
9:55–11:10 a.m.: Panel 2 – Is “It” Subject to Sales Tax?
- Eric Anderson, Managing Director & Partner, Andersen
- Todd Faciana, Senior Deputy Attorney General, Tax Litigation Section, Pennsylvania Office of Attorney General
- Moderated by Jonathan Liss, Former Senior Revenue Policy Analyst, City of Philadelphia Department of Revenue; Adjunct Professor, Drexel University LeBow College of Business; and Adjunct Professor, Graduate Tax Program
11:10–11:20 a.m.: Break
11:20 a.m.–12:30 p.m.: Panel 3 – How is “It” Classified for Income Tax?
- Rebecca Kennedy, Director of US State Direct Tax, Nestle
- Jess Morgan, Senior Manager, National Tax Department, Ernst & Young LLP
- Marita Sciarrotta, Acting Director, New Jersey Division of Taxation
- Andrew Woodman, Head of Tax – Americas, Sumitomo Mitsui Banking Corporation
- Moderated by Drew VandenBrul ’98 MT, Managing Director of State & Local Tax, Grant Thornton and Adjunct Professor, Graduate Tax Program
12:30–1:30 p.m.: Lunch Break
1:30–2:45 p.m.: Panel 4 – How Legislators Define “It”
- Joseph C. Bright, Member, Cozen O'Connor
- Patrick M. Browne, Secretary of Revenue, Pennsylvania Department of Revenue
- Andrea Carter-Virtanen, Managing Tax Counsel, Cheniere Energy, Inc.
- Greg Matson, Executive Director, Multistate Tax Commission
2:45–2:55 p.m.: Break
2:55–4:15 p.m.: Panel 5 – How Courts Define “It”
- Martha Wentworth, Senior Judge, Indiana Tax Court
4:30–6:00 p.m.: Reception