State & Local Taxation (SALT) Update Self-Study Webinar
Overview
Litigation, legislative changes, and evolving sourcing methodologies continue to reshape how businesses manage multistate tax exposure and compliance obligations. This self-study webinar provides a practical update on key SALT developments affecting nexus, apportionment, sourcing methodologies, and digital economy taxation, with focused attention on emerging litigation trends and state-specific developments in major jurisdictions. You’ll gain insight into:
- Recent SALT litigation and regulatory developments affecting nexus, apportionment, sourcing methodologies, and multistate tax exposure
- Key market-based sourcing, cost-of-performance sourcing, legislative, and administrative developments shaping state tax compliance and planning
- Important state-specific developments and emerging tax controversies involving California, New York, Ohio, Maryland, Florida and other jurisdictions
This course qualifies for IRS Continuing Education Credit.
Objective
To provide CPAs and other tax and finance professionals with a practical update on current state and local tax developments affecting nexus, apportionment, sourcing methodologies, and digital economy taxation, enabling participants to better evaluate multistate tax compliance obligations, audit risk, refund opportunities, and SALT planning considerations.
DETAILED LEARNING OBJECTIVES
• Identify activities that may jeopardize P.L. 86-272 protections
• Recognize recent nexus and remote workforce litigation developments
• Explain constitutional challenges involving remote seller taxation
• Understand California apportionment litigation involving sales factor inclusion
• Identify key provisions of the Internet Tax Freedom Act
• Distinguish between cost-of-performance and market-based sourcing methods
• Describe recent state legislative changes affecting apportionment formulas
• Recognize recent administrative guidance impacting market-based sourcing
• Explain look-through sourcing concepts and ultimate customer sourcing rules
• Identify recent judicial developments involving service revenue sourcing
• Understand trends toward single-sales-factor apportionment
• Recognize audit and refund opportunities related to sourcing methodologies
Emphasis
- SALT litigation developments involving nexus, remote workforce, and multistate taxation issues
– Public Law 86-272 developments and litigation involving internet activities and remote sellers
– Sales tax nexus developments following Wayfair and marketplace facilitator litigation - Digital economy taxation developments, including Internet Tax Freedom Act litigation and digital advertising tax disputes
- Apportionment developments, including market-based sourcing, cost-of-performance sourcing, legislative changes, administrative guidance, recent case law, and SALT planning considerations
- State-specific developments involving California, New York, Ohio, Florida, Maryland, Illinois, and other jurisdictions, including legislative, judicial, and regulatory developments
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