Charles J. Moll, III and Diann Smith were speakers at the National Association of State Bar Tax Sections (NASBTS) 44th Annual Meeting on September 29, 2023. Charles’ panel, “Sales Versus Use Tax – Distinction Without a Difference?” reviewed the historical distinction between sale and use tax, and what impact recent cases like Quad Graphic and Wayfair may have had on these types of taxes. The panelists discussed which jurisdiction should impose the tax (whether sales of services or tangible personal property), issues posed when states take differing positions and credits for taxes paid to other taxing jurisdictions. In addition, they analyzed state or local tax systems for compliance with the Commerce Clause, and the continuing relevance of the Dilworth analysis and compare the taxation with other types of state regulation such as the regulation recently addressed in the National Pork Producers case.

Diann presented an “Unclaimed Property Update,” which discussed topics such as the Delaware v. Pennsylvania case and oil and gas royalty issues.