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Sylvia's Thought Leadership - Presentations, Publications, More

Welcome to my "Thought Leadership" page.  Here you'll find  a listing of the following: 

         Presentations 
(In-Person and Webcasts)
    Articles Published in Accounting & Tax Journals        and Whitepapers
       Articles I've Been
              Quoted In
      Blogs Articles and
    Guest Contributions 
  (authored for other sites)
        Article and Video 
           Interviews
      Articles and Sites 
  I've Been Mentioned In 

Scroll down to view each section. 

In-Person (Live) and Webcast Presentations

  • Five Things Every e-Commerce Business Needs to Know, Avalara Thought Leadership Series, June 26, 2014
  • Sales Tax Intricacies for Retailers: Tackling Online Sales, Coupons, Rebates, Nexus, Sourcing & More, Strafford Publications Webinar, January 8, 2014
  • Federal and State Employment Tax Update, BDO Seidman Alliance Year-End Conference, Natick, Massachusetts, December 4, 2013
  • State Amazon Laws and the Marketplace Fairness Act of 2013, Lawline.com Video Webcast, May 22, 2013
  • Employment Tax Issues and Opportunities in the Age of the Mobile Workforce, BDO Seidman Alliance Webinar, May 17, 2013
  • The Marketplace Fairness Act of 2013: Get Ready for Internet Sales Taxes!, An iShade Webinar and "Ask the Expert" Session, May 15, 2013
  • Nexus Fundamentals for Sales & Use Tax Compliance, Strafford Publications Webinar, May 8, 2013
  • Hot Topics in Sales Taxation, presentation at Avalara A-List Event, Boston, Massachusetts, April 23, 2013
  • Accounting Career Paths Round Table, Virtual Panel Presentation, "Meet the Firms" Week, April 2013
  • Employment Tax Issues and Opportunities in the Age of the Mobile Workforce, An iShade Webinar and "Ask the Expert Session, March 20, 2013
  • State Amazon Laws and Federal Internet Tax Legislation, CPE Link Webinar, February 26, 2013
  • BRN Spotlight: Employment Tax Consulting Services, presentation to BDO Seidman Alliance member firms, Dixie Mini-Area Meeting, Atlanta, Georgia, January 9, 2013
  • Sales Taxes and Internet Commerce, An iShade Webinar and "Ask the Expert" Session, December 4, 2012
  • Accounting Career Paths Round Table, Virtual Panel Presentation for "Meet the Firms" Week, October 31, 2012 
  • How to Navigate the Online Sales Tax Legislation Waters, Retail Online Integration Webinar, September 27, 2012
  • State Amazon Laws and Federal Remote Seller Proposals, CPE Link Webinar, September 19, 2012
  • Federal Internet Sales Tax Legislation and State Amazon Laws, A Sage Accountants Network (SAN) Webcast, July 24, 2012
  • Mandatory Combined Reporting for State Income Taxes, Strafford Publications Webinar, August 4, 2011
  • The Massachusetts’ Life Sciences Bill – New State Tax Incentives for Certified Life Sciences Companies, presentation to the Massachusetts Medical Device Industry Council (“MassMEDIC”), Waltham, Massachusetts, March 6, 2009
  • Massachusetts’ New Combined Reporting Law and Other Massachusetts Developments, presentation to the New England Chapter of Tax Executives Institute, Inc., Newton, Massachusetts, February 6, 2009
  • State Income Tax Disclosures: A National Update, Grant Thornton, LLP Webcast Presentation, October 3, 2008
  • 2008 SALT Technical Update: Massachusetts’ New Combined Reporting Law, Grant Thornton, LLP Webcast presentation, October 2, 2008


Articles Published in Accounting/Tax Journals and Published Whitepapers:

  • Showdown in Congress: Which Will Prevail - The Permanent Internet Tax Freedom Act or the Marketplace and Internet Tax Fairness Act, Institute for Professionals in Taxation - Tax Report, September 2014, Sylvia F. Dion, MPA, CPA
  • U.S. Act Looks to Permanently Prohibit Net Access Taxation, E-Commerce Law & Policy, August 2014, Sylvia Dion
  • Performance Marketing Association, Inc. v. Hamer, No. 114496 (Ill. Oct. 18, 2013), E-Commerce Law Reports, Volume 13, Issue 06 [2013], ECLR 1-24, pg. 17, Sylvia Dion
  • U.S. Supreme Court May Rule on the 'Click-through' Nexus, E-Commerce Law & Policy, December 2013, Volume 15, Issue 12, pg. 8., Sylvia Dion
  • The Massachusetts "Tech-Tax" Fiasco: It's History, Impact and Valuable Lessons Learned, Institute for Professionals in Taxation - Tax Report, pg. 17, November 2013, Sylvia F. Dion, MPA, CPA
  • The Marketplace Fairness Act of 2013:  Will Congress Finally Enact Federal Remote Seller Legislation? Institute for Professionals in Taxation - Tax Report, pg. 4, June 2013, Sylvia Dion 
  • What Would Market-Based Sourcing Mean for Massachusetts? Tax AnalystsState Tax Notes, pg. 705, May 27, 2013, Sylvia F. Dion, MPA, CPA 
  • Massachusetts Issues Final Directive on Applying Sales Tax to Third Party 'Deal-of-the-Day' Qualifying Promotional Vouchers,  Bloomberg BNA Weekly State Tax Report (electronic media), August 17, 2012;  Bloomberg BNA Multistate Tax Report, pg. 480, August 24, 2012, Sylvia Dion
  • Internet Sales Tax Legislation: What It Means to Small-Medium E-Commerce (A Plain English Guide), May 2012, Sylvia Dion
  • State Tax Issues to Consider with 'Groupons' And Other Third-Party 'Deal-of-the-Day' Programs, Bloomberg BNA Weekly State Tax Report (electronic media), March 23, 2012;   Bloomberg BNA Multistate Tax Report, pg. 193, April 27, 2012, Sylvia Dion 
  • Navigating Nexus, The Journal of Accountancy, issued in electronic media and hard-copy version, November 2010 Issue, pg. 48, Sylvia and Diana DiBello
  • Massachusetts Appellate Tax Board Holds Affiliated Companies Were Not a Unitary Business and Were Not Using Income for In-State Operations, Journal of Multistate Taxation and Incentives, September 2009, pg.39, Sylvia Dion, Chuck Jones, Jamie Yesnowitz and Giles Sutton
  • Massachusetts Issues Technical Information Release 09-7 Expanding the Look-Back Period for Certain Corporations and Financial Institutions Failing to File Tax Returns, Practical US/Domestic Tax Strategies (A Thompson-Reuters publication), June 2009, pg. 14, Sylvia Dion, Giles Sutton and Jamie Yesnowitz
  • Breaking State and Local Developments: Massachusetts Issues Technical Information Release 09-7 Expanding the Look-Back Period for Certain Corporations and Financial Institutions Failing to File Tax Returns, Journal of State Taxation, May - June 2009 edition, pg. 43, Sylvia Dion and Jamie Yesnowitz
  • Breaking State and Local Developments: Massachusetts Issues Proposed Regulation on Combined Reporting, Journal of State Taxation, Sylvia Dion, March - April 2009 edition, pg. 17, Sylvia Dion, Giles Sutton and Jamie Yesnowitz
  • An Analysis of Massachusetts’ Combined Reporting Tax Law: Regime Creates Dubious Discretion, Promises Uncertainty, BNA Weekly State Tax Report (electronic media), September 19, 2008; BNA Tax Management Multistate Tax Report, September 26, 2008, pg.598, Sylvia Dion, Giles Sutton and Jamie Yesnowitz
  • Recent Developments in Taxation of Banks and Financial Institutions, Journal of Multistate Taxation and Incentives, May 2008, Sylvia Dion, Chuck Jones and Jamie Yesnowitz
  • Massachusetts Governor’s New Life Sciences Bill, MassMEDIC Whitepaper, Sylvia Dion, Kevin Brosnan and Andrew Wilson, initially published August 2008, re-issued March 2009

Articles Quoted In:

  • 4 Important Things Your Accountant Wishes You Know, TaxAlli Guest Post for TaxJar, November 4, 2014
  • Massachusetts Tech Sector Feels Its Growing Weight in Politics, National Public Radio/Boston WBUR 90.9 Audiocast, October 21, 2014
  • What International Sellers Need to Know About Sales Tax in the U.S., Interview for TaxJar blog, August 20, 2014.
  • Robert Redford's New York Tax Trouble Provides Lessons for Planners, Forbes.com, August 19, 2014
  • Massachusetts Court Tells Dunkin Donuts Former Parent It's Time to Pay the Taxes, Forbes.com, July 14, 2014
  • Sylvia Dion CPA Asks - Where Are The Women? Interview for Forbes.com - Peter Riley J. Reilly's (contributor) series on Women in Accounting, February 22, 2014
  • The Future of Internet Sales Tax: What's Next After The Supreme Court's Denial of Amazon, Overstock Appeals?, MarketingLand, December 4, 2013
  • Illinois Supreme Court Throws Out 'Click-Through' Tax Statute, e-Commerce Law & Policy (A European Law Journal), Vol. 13, Issue 11, pg. 2, November 2013
  • Health Care Chaos, Accounting Today, Vol. 27, No. 11, pg. 49, November 2013
  • Expert Advice for Aspiring e-Commerce Accountants, TaxJar blog, November 14, 2013
  • Accountants Counsel Clients on Obamacare Exchanges, AccountingToday.com, October 2013
  • Sales Tax Slice: State Tax Pros Voice Concerns Over U.S. Online Sales Tax Legislation, Bloomberg BNA State Tax Blog, May 23, 2013
  • Are Tax Amnesty Programs Effective? It's Hard to Tell, Florida WatchDog, May 23, 2013
  • On-Line Sales Tax: Why E-Commerce Companies Are On Both Sides of the Debate, MarketingLand, May 13, 2013
  • 2013 Marketplace Fairness Act Keeps Tax Debate Alive, Auctiva Blog (An On-line Seller Information Blog), May 3, 2013
  • Digging Deeper into Online Sales Tax, Auctiva Blog (An On-line Seller Information Blog), May 1, 2013
  • It's Retailer vs. Retailer in Internet Sales Tax Push, Bloomberg Businessweek, January 10, 2013
  • Advantage Amazon - State, Amazon negotiating on sales tax, but law favors Seattle firm, CommonWealth (a Massachusetts public policy online journal), October 24, 2012 
  • Amazon Tax vs. Existing State Use Taxes, Don't Mess with Taxes Blog (Kay Bell, Publisher), May 7, 2012
  • How Should Your State Generate Revenue?, Avalara Blog, (Avalara.com, Publisher), May 2, 2012
  • Legislators to Push for On-line Sales Tax Collection, New Mexico Business Weekly (An American City Business Journal), December 11, 2011
  • Combined Reporting-Ever More Demanded At The State Level, State Income Tax Monitor, August 15, 2011
  • Asheville Area Lawmaker Proposes NC Tax Amnesty, NC Citizen-Times.com, April 26, 2011
  • Amnesty Offered on Late Taxes, Boston Globe, March 27, 2011
  • Proposals in US Will Allow States to Force E-tailers to Collect Tax, E-Commerce Law & Policy (a European Law Journal), Volume 12, Issue 8, August 2010
  • Rates, Base Only ½ Battle; Beware Of Tougher Reporting, State Income Tax Monitor, (Strafford Publications, Publisher), October 15, 2008

Articles and Sites Mentioned In:

  • Senators Resuscitate E-Commerce Sales Tax Issue With New Bill, MarketingLand, July 16, 2014
  • What's the Buzz in Massachusetts? Confusion and Questions surround new Sales Tax on Computer Design and Software Modification Services, TaxHatchet | Baker Faeger Daniels Law Blog, August 7, 2013
  • Quill's Call to Action: Will Congress Update Commerce Clause Nexus Requirements in Light of Cloud Computing? by Molly Schneider, Hastings Constitutional Law Quarterly, Summer 2013 (Page 917, footnote 94)
  • Massachusetts: The Taxation of Cloud Computing Services, TaxRates blog, February 20, 2013
  • Quibbling with Quill: Are States Powerless in Enforcing Sales and Use Tax-Related Obligations on Out-of-State Retailers? by Geoffrey E. Weyl, 
    Pennsylvania State Law Review, 2012 (Pages 279 - 280, footnotes 219, 220, 224)
  • Sylvia F. Dion, CPA  Joins the BDO Seidman Alliance, Sylvia Dion and PrietoDion Consulting Partners LLC mentioned in PRWeb press release, November 30, 2012.  
  • How to Navigate the Online Sales Tax Legislation Waters, Avalara Blog Post, (Avalara.com, Publisher), November 9, 2012
  • Sage and Avalara Expand Sales Tax Resources to Accountants With New Webcast Series, Sylvia Dion and The State and Local Tax "Buzz" blog mentioned in MSNBC.comReuters.comYahoo.com - FinanceAccountingTodayCPA Practice AdvisorAccountingWEBBoston.com, and other PR channels, June 12, 2012 
  • 24 States Moving Towards Decision on Taxing Groupon, LivingSocial Deals, (Sylvia Dion and The State and Local Tax "Buzz" receive a "Hat Tip" favorable mention), Forbes.com (Janet Novak, author), March 26, 2012


Article and Video Interviews:


  • What International Sellers Need to Know About Sales Tax in the U.S., Interview for TaxJar blog, August 20, 2014.
  • Sylvia Dion CPA Asks - Where Are The Women? Interview for Forbes.com - Peter Riley J. Reilly's (contributor) series on Women in Accounting, February 22, 2014
  • Sales Tax Nexus, Avalara Sales Tax Management Thought Leadership Series Interview; Seattle, Washington; September 26, 2012 (YouTube video link)
  • E-Commerce and Sales Tax Legislation, Avalara Sales Tax Management Thought Leadership Series Interview; Seattle, Washington; September 26, 2012 (YouTube video link)


Blogs and Blog Contributions:


  • Creator, author and publisher of The State and Local Tax "Buzz", a professional tax blog focused on providing relevant information on a variety of SALT developments and issues.
  • E-Commerce/Internet Sales Tax contributor, Sales Tax for Foreign Sellers and Massachusetts Sales Tax contributor for SalesTaxSupport.com, a STS Publishing LLC on-line sales & use tax resource (A direct link to each of the following blog posts can be found at my "Contributions to Other Blogs" page):
    • Massachusetts Sales Tax: Five Things You Should Know, October 28, 2014
    • U.S. Sales Tax for Amazon FBA Sellers, August 18, 2014
    • Permanent Internet Tax Freedom Act Moves One Step Cloer to Final Law, July 16, 2014
    • Amazon Tax: 3 Teachable Moments to Clear the Confusion, May 21, 2014
    • Amazon Laws Are Not All Created Equal, February 13, 2014
    • Why U.S. Toll Manufacturers Create Sales Tax Nexus for Foreign Companies, March 12, 2014
    • Comparing the U.S. Sales Tax to a VAT, November 22, 2013
    • Remote Sales Tax: MFA Progress or Simply Back to Square One?, September 23, 2013
    • Marketplace Fairness Act - Next Step or No Step? Update & Resources, September 9, 2013
    • Colorado's Marketplace Fairness - New Rules for Home Rules?, July 22, 2013
    • Tax Treaties and U.S. Sales Tax: What Foreign Sellers Need to Know, June 18, 2013
    • Marketplace Fairness Act: The Issues No One is Talking About, May 10, 2013
    • Marketplace Fairness Act 2013: What the Symbolic Vote Means, April 14, 2013
    • Marketplace Fairness Act 2013: New & Improved from MFA 2012? March 18, 2013
    • Internet Sales Tax Legislation: 2012 Review - and 3 Predictions for 2013, December 20, 2012
    • Top Internet Tax Questions from Retailers Reveal Complexity of Issue, October 24, 2012
    • CA Sales Tax: Will Amazon Law Fill State's Internet Shopping Cart?, September 11, 2012.
    • Marketplace Equity vs. Marketplace Fairness. Is Either the 'Right' Solution?, August 13, 2012
    • Amazon Sales Tax in Massachusetts? (Absolutely Not!), July 3, 2012
    • Internet Sales Tax Legislation: a Plain English Guide.., May 8, 2012
    • State Amazon Laws - Update Recap (States Grab the Spotlight!), March 7, 2012
    • Sales Tax Act - Main Street or Marketplace. Is SST Issue Key?, December 22, 2011
    • From Main Street to Marketplace Fairness Acts - Sales Tax 2011November 28, 2011
    • The Marketplace Equity Act: The New Competition on the Block, October 25, 2011
    • A Tale of Two States - The "Amazon Law" Saga Continues, October 4, 2011
    • Amazon Law (& Order). The California Season Summary (An Update on California's 'Amazon Law' Developments), September 14, 2011
    • Internet Sales Tax Confusion. Myths and Misperceptions?, August 26, 2011
    • Main Street Fairness Act. Is SST the Silver Bullet?, August 10, 2011
    • California Enacts Explosive 'Amazon Law'!, July 22, 2011
    • Amazon Laws: The New Normal? Internet Sales Tax Law Update, July 10, 2011
  • Tax contributor, AllBusinessExperts and AllBusiness.com, small-medium business resource websites.(A direct link to each of the following blog posts can be found at my "Contributions to Other Blogs" page): 
    • Sales Tax Holiday Round-Up: Here's What's Tax-Free in Your State, August 1, 2014
    • Unscrupulous Tax Scammers Hit All Time Low: Target Seniors and Immigrants, April 4, 2014
    • Exposing the Myth of 'Tax-Free' Cyber Monday, December 2, 2013
    • Business and Individual Taxpayer Must File and Pay Taxes, Despite the Shutdown, October 15, 2013
    • Health Care Marketplaces Open October 1st - Did You Notify Your Employees?, September 30, 2013
    • Five Things SMBs Should Know About State Tax Nexus, August 29, 2013 
    • Independent Contractor or Employee? IRS Guidance for Start-Ups and SMBs, June 25, 2013
    • The Marketplace Fairness Act: What All SMBs (Not Just Internet Retailers) Need to Know, May 12, 2013
    • 5 Things You Need to Know About Tax Identity Theft, April 15, 2013
    • The Year's Biggest Tax Story: Internet Sales Taxes, January 3, 2012
    • Busting the Myth of the 'Tax-Free' Cyber Monday, November 29, 2011
    • Groupons & Sales Tax - New Guidance for Small Business, November 17, 2011
    • State Tax Nexus: It's Not Just About Physical Presence!, October 17, 2011
    • State Corporate Taxes and Combined Reporting: Complex Formula or 'Loophole' Closer?, September 26, 2011
    • Can the Main Street Fairness Act Stop the Sales Tax Madness?, August 22, 2011
    • California's Amazon Law Elevates Internet Sales Tax War to New Level, July 5, 2011
    • An Update on State Internet Sales Tax-Laws, June 30, 2011 
    • The State Franchise Tax:  Another Business Tax to Consider, June 23, 2011
    • Wondering How Sales Tax Applies to a Groupon?  So Are Many Of The States!, May 31, 2011
    • Twitter's San Francisco Payroll Tax 'Deal' and Why Stock Option Compensation Matters, April 30, 2011
    • State Tax Filing Issues for Businesses Structured as Partnerships, S Corporations or Limited Liability Companies, March 27, 2011
    • Smart Tax Apps for Your SmartPhone, February 28, 2011
    • Illinois Tax Rate Increases, Washington State Amnesty, and Other State Tax Developments, February 21, 2011
    • State Tax Voluntary Disclosure Programs, Another Avenue for Resolving State Delinquencies, January 30, 2011
    • SnapTax, Intuit’s New Smartphone Tax Preparation App, What You Need to Know, January 14, 2011
    • Taxpayers Beware: IRS Warns of Phishing Scams Involving Bogus IRS Communications, December 31, 2010
    • Does Your Tax Preparer Have a PTIN? New IRS Rules Apply to Preparers of 2010 Returns, November 30, 2010
    • Federal Bonus Depreciation – A Potential Drain on State Revenues, States Expected to “Decouple”, November 8, 2010
    • Small Business Jobs and Credit Act of 2010 Includes Beneficial Tax Provisions to Fuel Business Growth, October 4, 2010
    • Contacting Your State Tax Department; Quick Links for State Tax Forms, News and Information, September 8, 2010
    • State Tax Amnesty: An Opportunity for Taxpayers to Pay Delinquent State Taxes, What Taxpayers Need to Know, August 21, 2010
    • The Main Street Fairness Act: Explaining Internet Sales Taxes, July 24, 2010
    • There’s Something About Purva: My Positive Experience with a GenY Colleague, June 30, 2010
  • Guest contributor, SpeedTax Blog, SpeedTax, Inc., a Software-as-a-Service (SaaS) sales tax software solution company

SALT Alerts (see note below):

  • Massachusetts Supreme Judicial Court Holds Tax-Free Liquidation of Assets Did Not Require Recapture of Investment Tax Credits, July 6, 2009
  • Massachusetts to Provide Deduction for Taxpayers with Deferred Tax Liability Reportable Under FAS 109, June 9, 2009
  • Massachusetts Issues Technical Information Release 09-7 Expanding the Look-Back Period for Certain Corporations and Financial Institutions Failing to File Tax Returns, June 1, 2009
  • Massachusetts Appellate Tax Board Holds Affiliated Companies Were Not a Unitary Business and Were Not Using Income for In-State Operations, May 14, 2009
  • Massachusetts Appellate Tax Board Finds Parent Company Received Fair Compensation for Services Provided to Subsidiaries; Transfers to Intangible Holding Company Were Sham Transactions, May 8, 2009
  • Massachusetts Issues Proposed Regulation on Combined Reporting, April 7, 2009
  • Massachusetts Amends Regulation on Apportionment of Income of Mutual Fund Service Corporations for Net Worth Tax, March 16, 2009
  • Massachusetts Authorizes Tax Amnesty Program, February 20, 2009
  • Massachusetts Department of Revenue Responds to Statute Authorizing Full Check-the-Box Conformity, February 4, 2009
  • Massachusetts Supreme Judicial Court Confirms Economic Nexus is Sufficient for Imposition of Excise Taxes, January 19, 2009
  • Sales Factor for Services: Two State Courts Provide Guidance, January 16, 2009
  • Vermont Adopts “Economic Substance” Doctrine to Tax Banks, October 6, 2008
  • Rhode Island Enacts New Disclosure Requirements for Companies Receiving Certain Tax Credits, July 28, 2008
  • Massachusetts Adopts Sweeping Tax Reform, July 22, 2008
  • Massachusetts Governor Signs Life Sciences Bill Into Law, July 11, 2008
  • Massachusetts Limits Look-Back Period for Certain Corporations and Financial Institutions Failing to File Tax Returns, April 8, 2008



  • Note re: SALT Alerts:  Items listed under SALT Alerts were co-authored by Sylvia Dion and other Grant Thornton, LLP (“GT”) state and local tax professionals.  SALT Alerts are published by GT for distribution to clients and targets and are also available to the general public via the GT website.