The Royal Sonesta New Orleans
300 Bourbon Street
New Orleans, LA 70130
Cheryl Upham will participate in a panel discussion “After Quad Graphics Will There Be a Use for the Use Tax?” at the 2023 Advanced Sales & Use Tax Seminar hosted by the American Bar Association and the Institute for Professionals in Taxation. The panel will look at the distinction between sales and use tax and how recent cases may blur that distinction. The program will also examine the impact of this development on various issues, including statutes taxing drop shippers, which jurisdiction should impose the tax, the dichotomy between the taxes imposed by state and by local entities, and credits for taxes paid to other taxing jurisdictions.