Bundling and the True Object Test

Tax attorney Jennifer Karpchuk will speak at the Council on State Taxation's (COST) 56th Annual Meeting, taking place in Nashville, Tennessee. Ms. Karpchuk's session will take place on the second day of the conference and will explore the increasingly thorny issue of determining what is taxable when sellers bundle tangible property and digital goods. She will outline the tax implications of these mixed transactions as well as ways to simplify reporting and enhance tax certainty. The presentation will additionally address recent developments at the state level with regard the applying the True Object Test.