Speaker(s): Mary Pat Kohberger

Sales and Use Taxes: How They Apply to Collectors and Dealers


US sales and use tax rules vary from state to state.  Currently 45 states and the District of Columbia impose some sort of sales or use tax with differing exemptions and procedures, with each state and at times cities having unique tax laws, factors such as origin, status of seller, intial delivery locations, storage and final destination of the artwork all play into the planning and compliance process.

Owners, dealers and collectors are advised to consider potential sales tax consequences as it relates to their purchases.

A Deloitte sales tax specialist will present on how sales/uses apply and offer insightful perspective around potential issues and tax-saving opportunities so you can become aware of sales tax concerns and help avoid unwanted additional expense or surprise.


Mary Pat Kohberger

Mary Pat has over twenty years of experience specializing in multistate sales and use taxes. She received a bachelor’s degree in accountancy from the University of Illinois at Chicago. She is a CPA and a member of the Illinois CPA Society, the AICPA and the Institute of Professionals in Taxation (IPT). She is a frequent instructor and speaker on sales tax matters. Mary Pat is a director in...

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