New Orleans is the home of the ABA IPT Advanced Tax Seminar

Market Sourcing: Do You Look Through, Under, Above? Is Cost
of Performance Just a Lie? And Other Sales Factor Sourcing

Friday, March 18, 2022

12:15 p.m. – 1:15 p.m. ET

American Bar Association & Institute for Professionals in Taxation


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With our ever-changing economy, states have wanted to capture as much revenue as possible – the switch from three factors to double weighted/single sales factor and expansion of market sourcing has created many challenges in our diverse digital/app driven and door step delivery retail and gig economies. This session will discuss the evolution of the sales factor market sourcing concepts. The speakers will also cover some of the new cases arising in this area to ensure practitioners understand how to use these decisions to proactively apply them as state tax apportionment mitigation strategies.

Join Moderator Judy Vorndran as she hosts a panel of state and local tax specialists in deconstructing market sourcing.

Learning Objectives

After attending the session, the participant will be able to:

  • Describe the many ways in which state taxing authorities determine the “market” for market sourcing apportionment.
  • Identify your customer and make sure there really is a sale.
  • Explain how the digital economy is creating sourcing challenges.
  • Discuss how could the Sirius XM and Synthes decisions affect taxpayers in the service industry – and in “cost of performance” states?
  • Explain the beneficial changes to consider in sourcing revenue based on the uniqueness of each businesses operations.


Judith B. Vorndran, CPA, Esq.
Partner, TaxOps SALT, LLC
Golden, CO

Jennifer W. Karpchuk, Esq.
Shareholder, Chamberlain Hrdlicka
West Conshohocken, PA

Brian P. Kaufman, Esq.
Vice President Tax Audits, Litigation & Counsel, Capital One Bank
Washington, DC

Breen M. Schiller, Esq.
Principal, Ernst & Young LLP
Chicago, IL

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