Understanding the Apportionment Rules for Service-Based Businesses

Christian J. Burgos, Esq.

Marcum LLP

• State and Local Tax (SALT) Partner with Marcum LLP in New York and California, and Co-Leader of the National SALT practice at Marcum LLP
• A State and Local Tax professional with over 16 years of experience advising business and individual clients in multistate tax matters, which include, but are not limited to, multistate income/franchise and sales and use tax compliance, nexus analyses, apportionment studies, state tax provisions, restructurings and mergers and acquisitions
• Has extensive experience representing business and individual clients before multistate taxing authorities in tax examinations and administrative appeals processes
• Has also advised clients on a broad array of federal and state credit and incentives opportunities, with a primary focus on California state credits
• Presently sits as an adjunct faculty member with California State University, Fullerton, where he teaches State and Local Taxation as part of the University’s Master of Science in Taxation (MST) program
• Written several articles on topics on state corporate income and franchise taxation for trade periodicals, such as the AICPA’s The Tax Advisor
• Memberships include The State Bar of California (Lic. No. 250741); and the United States Tax Court (Lic. No. 0725)
• Is a Certified Member (CMI) of the Institute of Professionals in Taxation (IPT) in State Income Taxation (CMI No. 046) and Sales Taxation (CMI No. 1185)
• J.D. and LL.M. in Taxation from Loyola Law School, Los Angeles; B.A. in Political Science from the University of California, Los Angeles
• Can be contacted at 332-216-0760 or [email protected]