State and Local Tax partners William M. Backstrom, Jr., and John F. Fletcher recently spoke at the Council on State Taxation’s 49th Annual Meeting in Phoenix, Arizona. Bill co-presented on the panel “All the Right Moves: Understanding and Communicating the State Tax Consequences of Corporate Expansion.” The presentation focused on analyzing variations in the income tax base and apportionment methodologies, transactions and gross receipts taxes on certain services or products, local wage and income taxes, and property taxes. John co-presented on the panel “Interplay of Property Values and Characterizations between Income, Sales and Property Taxes,” discussing the nuances in states’ definitions of real property and tangible personal property.