State & Local Tax (SALT) Planning Self-Study Webinar
Overview
State and local tax rules are continually changing as states respond to new business models, remote work trends, and federal tax developments. This self-study webinar provides a practical update on key SALT risks and planning opportunities, with a focus on nexus, sourcing, apportionment, and state conformity issues. Participants will gain insight into:
- How evolving nexus and sourcing rules impact multistate tax exposure
- Key areas of SALT risk created by remote work and changing state tax policies
- Practical strategies for managing audits, disclosures, and compliance challenges
This course qualifies for IRS Continuing Education Credit.
Objective
To provide CPAs and other tax and finance professionals with a practical understanding of current state and local tax risks and opportunities, enabling them to assess multistate exposure, strengthen compliance, and identify planning strategies.
DETAILED LEARNING OBJECTIVES
• Identify recent state tax nexus developments affecting multistate businesses
• Recognize limitations and challenges to P.L. 86-272 protections in the modern economy
• Evaluate state tax implications of remote workforce arrangements and nonresident employee taxation
• Distinguish between pre-Wayfair and post-Wayfair sales tax nexus developments
• Analyze recent apportionment and market-based sourcing controversies
• Identify key provisions of the Internet Tax Freedom Act (ITFA)
• Assess state taxation issues involving digital products, streaming services, and electronic commerce
• Recognize emerging state tax considerations related to artificial intelligence and SaaS offerings
Emphasis
- Nexus developments and remote workforce issues:
– Challenges to P.L. 86-272
– Sales tax nexus pre- and post-Wayfair - Market-based sourcing, apportionment trends, and relevant court cases
- State taxation of the digital economy and the Internet Tax Freedom Act
- State taxation of AI
Speakers
Lauren A. Ferrante, Counsel, Kilpatrick Townsend & Stockton LLP
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