The Sales Tax Base, Taxability and Characterization session will analyze the nature of sales vs. use taxes, including typical statutes and other authorities; explore application of form over substance doctrine and the presumption for taxing tangible personal property. It is for someone with a basic level of state and local tax experience or for someone with more experience who would like a refresher course. No advance preparation is needed. The session is open to tax professionals from industry (both COST member and non-COST member companies) and from practitioner firms.