SALTovation: Navigating the Complexities of State and Local Tax by Aprio

In part two of Aprio’s SALTovation Podcat with Andrea Muse, Editor-in-Chief of Tax Notes State, Meredith Smith and Stacey Roberts explore the editorial engine behind the publication and identify relevant state and local tax issues. Andrea discusses how topics make it onto the Tax Notes State agenda, the importance of reader input, and how the publication is geared to respond to real life issues. In addition, the team discusses SALT-specific topics including the One Big Beautiful Bill Act and its ripple effects on state conformity and revenues, the still-unresolved Maryland digital advertising tax litigation, the Multistate Tax Commission’s (MTC) expanded interpretation of Public Law 86-272, and why factor representation and alternative apportionment are heating back up. #Aprio #SALTovation #TaxNotesState #StateTax #TaxPolicy #TaxAnalysts #PL86272 #DigitalAdvertisingTax #OneBigBeautifulBillAct #Wayfair #TaxPodcast #AccountforAnything Key Takeaways: Tax Notes State Subscribe on your favorite podcast app: https://saltovation.captivate.fm/listen Follow Us on Socials: https://www.youtube.com/channel/UCMB1ZQNGXM_F777SIEl8Vjw Talk To A Tax Advocate Today: https://www.aprio.com/business-tax/state-local-tax-salt-consulting/ Disclaimer: The views, thoughts, and opinions expressed on the SALTovation podcast, including that of all participants, are the speaker’s own and do not represent the views, thoughts, and opinions of Aprio or any of its affiliates. The material and information presented on the podcast is for general information purposes only. The “Aprio” name and all forms and abbreviations are the property of its owner and its use does not imply endorsement of or opposition to any specific product or service. Mentioned in this episode: Schedule a Call with the Aprio Team Now! Introductory Call

In this episode of the SALTovation Podcast, Aprio’s Meredith Smith and Stacey Roberts sit down with Andrea Muse, Editor-in-Chief of Tax Notes State, to explore her journey from aspiring doctor to tax policy expert and journalist. Andrea shares insights from her time at the Virginia Department of Taxation, where she focused on legislative policy and guidance, and reflects on how those experiences shaped her understanding of complex state tax issues. The speakers also dive into the mission of Tax Analysts, publisher of Tax Notes State, and why staying informed on developments like Colorado’s Netflix case and the evolving landscape of digital taxes is more important than ever for tax professionals. #SALTovation #TaxNotesState #StateTax #TaxPolicy #TaxAnalysts #DigitalTax #ColoradoTax #TaxTrends #TaxPodcast #MeredithAndStacey #AccountforAnything #Aprio Key Takeaways: State and local taxes—simplified. As your single-source provider for SALT solutions, Aprio can help streamline all your state and local tax compliance needs: Contact Us: https://www.aprio.com/business-tax/state-local-tax-salt-consulting/ Disclaimer: The views, thoughts, and opinions expressed on the SALTovation podcast, including that of all participants, are the speaker’s own and do not represent the views, thoughts, and opinions of Aprio or any of its affiliates. The material and information presented on the podcast is for general information purposes only. The “Aprio” name and all forms and abbreviations are the property of its owner and its use does not imply endorsement of or opposition to any specific product or service. Mentioned in this episode: Schedule a Call with the Aprio Team Now! Introductory Call

In part two of Aprio’s conversation with Michael Cataldo from Cataldo Tax law firm, we explore the distinction between business and non-business income and the complexities of the throw-out rule in California’s evolving tax landscape. Michael also highlights current cases to watch and explains why early issue identification is critical for taxpayers. The discussion will also cover how major transactions can trigger sourcing disputes and why practitioners should stay proactive with return reviews and apportionment strategies to help reduce audit risk. Key Takeaways: Connect Visit us on our website: https://www.aprio.com/business-tax/state-local-tax-salt-consulting/ Subscribe on your favorite podcast app here. Follow us on LinkedIn and YouTube. Disclaimer: The views, thoughts, and opinions expressed on the SALTovation podcast, including that of all participants, are the speaker’s own and do not represent the views, thoughts, and opinions of Aprio or any of its affiliates. The material and information presented on the podcast is for general information purposes only. The “Aprio” name and all forms and abbreviations are the property of its owner and its use does not imply endorsement of or opposition to any specific product or service. Mentioned in this episode: Schedule a Call with the Aprio Team Now! Introductory Call

This week, we are excited to announce our integration into Aprio, a leading advisory and accounting firm. Meredith Smith, Judy Vorndran, Carli Huband, and Jeff Glickman share the story behind this exciting milestone, and the conversations, values, and vision that brought the two organizations together. By combining forces with Aprio, we’re expanding the depth of expertise, resources, and support we can offer to businesses navigating the ever-changing world of state and local taxes. This alignment allows us to better serve our clients through enhanced collaboration, broader service capabilities, and access to a nationwide network of professionals. In our conversation, we break down what this partnership means for our clients and team, and how it strengthens our ability to deliver meaningful, practical tax insights. Key Takeaways: Connect Subscribe on your favorite podcast app here. Follow us on LinkedIn and YouTube. Disclaimer: The views, thoughts, and opinions expressed on the SALTovation podcast, including that of all participants, are the speaker’s own and do not represent the views, thoughts, and opinions of Aprio or any of its affiliates. The material and information presented on the podcast is for general information purposes only. The “Aprio” name and all forms and abbreviations are the property of its owner and its use does not imply endorsement of or opposition to any specific product or service. Mentioned in this episode: Schedule a Call with the Aprio Team Now! Introductory Call

In this episode of the SALTovation Podcast, Meredith Smith and Stacey Roberts explore the latest changes in California’s state and local tax landscape, focusing on recent conformity updates and the finalized market-based sourcing regulations. Joined by Michael Cataldo, they examine what these changes mean for taxpayers and the challenges of navigating apportionment nexus and compliance in today’s dynamic economic environment. Cataldo shares his insights on pivotal income tax cases shaping California’s business climate and breaks down the complexities companies face in understanding business versus non-business income, especially in significant transactions like the sale of a business or its assets. Key Takeaways: Connect Subscribe on your favorite podcast app here. Follow us on LinkedIn and YouTube. Talk To A Tax Advocate Today: https://taxops.com/contact/ Mentioned in this episode: SALT Contact SALT Contact

Colorado’s recent elimination of the vendor fee marks a major shift in the state’s sales and use tax system, with big implications for small businesses and the wider economy. In this episode, we continue our conversation with Jenn Penn and Shanah Schaffer, breaking down what this change means for compliance, operational challenges, and the business community at large. Together, we explore how business owners can collaborate to navigate these changes and advocate for a fairer tax landscape. Key Takeaways: Vendor fee eliminationCoalition works to simplifyCollaboration helps navigateLegislative efforts address budget Connect Subscribe on your favorite podcast app here. Follow us on LinkedIn and YouTube. Mentioned in this episode: SALT Contact SALT Contact

Ongoing advocacy, collaboration, and policy reform are helping shape a more efficient and equitable tax environment for businesses across Colorado. This week, we dive into the work of the Coalition to Simplify Colorado Sales Tax, a group dedicated to reforming one of the nation’s most complex sales and use tax systems. Our guest, Jenn Penn, founder of Dome Strategies, joins us alongside Shawna Shafer, owner of Absolutely Advanced Accounting, to discuss the Coalition’s mission and milestones since its launch in 2014. Together, they share insights into the Coalition’s legislative successes, and we explore key initiatives, like the SUTS (Sales and Use Tax System) portal. Key Takeaways: Coalition’s Goal:Key Wins:Collaboration Matters:Looking Forward: Connect Subscribe on your favorite podcast app here. Follow us on LinkedIn and YouTube. Mentioned in this episode: SALT Contact SALT Contact

In this episode, we continue our conversation with Jeremy Scott to take an in-depth look at Canadian tax policy. With a focus on the regional nuances that shape taxation strategies, Jeremy discusses Quebec’s trailblazing implementation of the Netflix tax and its impact on multinational corporations operating in Canada. Listen to learn how Quebec’s unique civil law framework and assertive tax policies have set a benchmark that influences other provinces and territories. Key Takeaways: Connect Subscribe on your favorite podcast app here. Follow us on LinkedIn and YouTube. Mentioned in this episode: SALT Contact SALT Contact

In this episode, we dive into the complex world of Canada’s sales tax system, covering the Goods and Services Tax (GST), Harmonized Sales Tax (HST), and various provincial sales taxes (PSTs). Our guest, Jeremy Scott, shares insights on navigating tax compliance and the evolving registration rules, including the recent changes of the “Netflix tax.” We break down the distinctions between federal and provincial obligations and explore what these mean for international businesses operating in Canada. Drawing on his experience as both a practitioner and in-house tax leader, Jeremy provides a unique perspective on the challenges organizations face in this multifaceted landscape. Key Takeaways: Understand Canada’s sales taxes:Expert perspective matters:Be aware of the Netflix tax:Prepare for international challenges:Know the differences: Connect Subscribe on your favorite podcast app here. Follow us on LinkedIn and YouTube. Mentioned in this episode: SALT Contact SALT Contact

Our conversation continues with Glenn McCoy as we examine pressing issues such as ethics, artificial intelligence, and tariffs. McCoy underscores how these factors are reshaping the future of tax practice, stressing the need for professionals to stay adaptable and well-informed amid rapid technological innovation and regulatory change. He also offers his perspective on the ethical challenges posed by artificial intelligence in tax preparation, along with the evolving role of tariffs and their impact on taxation. Key Takeaways: State and local taxEthics and artificial intelligenceTariffs impact salesNetworking strengthens AI in tax Connect Subscribe on your favorite podcast app here. Follow us on LinkedIn and YouTube. Mentioned in this episode: SALT Contact SALT Contact

In this episode of SALTovation, Glenn McCoy shares his journey through state and local tax, from law school and government service to corporate leadership and consulting. He reflects on career-defining moments, including moves from Oklahoma to New York and the impact of events like the Oklahoma City bombing and 9/11. Glenn’s story highlights resilience, adaptability, and valuable lessons for navigating the ever-changing SALT landscape. Key Takeaways: Glenn McCoy’s careerpivotal momentspractical insightsmove from Oklahoma to New York City Connect Subscribe on your favorite podcast app here. Follow us on LinkedIn and YouTube. Mentioned in this episode: SALT Contact SALT Contact

In this episode, Stacey and Meredith explore the complex world of state and local taxation, focusing on one of the most misunderstood topics: nexus. Our team of tax professionals unpacks the common myths businesses often hold, especially around physical presence and economic nexus rules. A key misconception we address is the belief that a company’s tax responsibilities stop at its state of incorporation. In reality, doing business and making sales across multiple states can create tax obligations in each of those jurisdictions. Key Takeaways: Chapters 00:00 - Intro 03:06 - Nexus and State Tax Jurisdiction 13:00 - Tax Compliance in Multi-State Operations 16:36 - Drop Shipments and Sales Tax 24:45 - Software Limitations in Business Compliance 40:20 - Navigating State Tax Compliance Connect Subscribe on your favorite podcast app here. Follow us on LinkedIn and YouTube. Mentioned in this episode: SALT Contact SALT Contact

In this episode of the SALTovation podcast, we unpack how artificial intelligence is reshaping tax compliance and the unique challenges that come with managing tariffs in local tax systems. Our guest, Scott Peterson from Avalara, shares insights on how generational shifts in tax expertise are influencing today’s policy landscape. We also dive into the world of digital goods and licensing, offering practical strategies for navigating the complexities of tax automation. Throughout the conversation, we highlight the vital role of human oversight, reminding us that while technology streamlines processes, informed human judgment remains essential. Key Takeaways: Chapters 00:00 - Intro 00:24 - Transforming Tax Compliance with AI 03:24 - Understanding Sales Tax Returns 13:02 - Generational Shift in Knowledge and Technology 15:08 - Understanding AI in Business Processes 22:57 - Understanding Tariffs and Sales Tax Connect Subscribe on your favorite podcast app here. Follow us on LinkedIn and YouTube. Mentioned in this episode: SALT Contact SALT Contact

In this episode of the SALTovation podcast, we dive into the complex world of sales tax compliance and explore how technology is playing a vital role in helping businesses stay ahead. We welcome back Scott Peterson from Avalara, who brings deep insight into the ever-changing landscape of state tax policy and the challenges companies face in keeping up. Scott shares how Avalara works closely with both businesses and government agencies to simplify the process of managing tax obligations, from handling large volumes of returns to adapting to shifting regulations. Key Takeaways: Key challenges The role of state communicationHow technology streamlinesAvalara’s collaboration with governments Chapters 00:00 - Intro 01:20 - Navigating Tax Policy Changes 11:06 - Understanding Tax Compliance and Responsibilities 17:52 - Navigating Tax Regulations in a Digital Age 36:07 - Navigating Tax Compliance in a Digital Age Connect Subscribe on your favorite podcast app here. Follow us on LinkedIn and YouTube. Mentioned in this episode: SALT Contact SALT Contact

In this episode, we continue our conversation with Dave Kupiec, CPA, JD, and Natalie Martin, JD, of Kupiec & Martin, LLC, for a deep dive into Illinois tax law. We break down the often-overlooked Illinois franchise tax—a complex and frequently misunderstood area of state taxation. We explore how this tax impacts businesses, particularly during audits in Chicago and Cook County, and highlight the hidden risks that can catch taxpayers off guard. You’ll gain key insights into potential liabilities and learn proactive strategies to stay ahead of compliance issues. The conversation also underscores the importance of strong collaboration between legal and tax teams to navigate the shifting terrain of Illinois tax law. Key Takeaways: Franchise tax in Illinois is easy to overlook: Audits in Chicago and Cook County are high risk: Legal and tax teams need to work together: Plan ahead to avoid trouble: Chapters 00:00 - Intro 00:29 - Understanding the Franchise Tax: Key Insights 13:30 - Registration and Liability in Business Transactions 21:23 - Chicago's Taxation Challenges 31:05 - Navigating State Tax Regulations Connect Subscribe on your favorite podcast app here. Follow us on LinkedIn and YouTube. Talk to a Tax Advocate Today! Mentioned in this episode: SALT Contact SALT Contact

In this episode, we’re joined by Dave Kupiec, CPA, JD, and Natalie Martin, JD, of Kupiec & Martin, LLC, for a deep dive into Illinois tax law. Drawing on their extensive experience with the Illinois Department of Revenue and major corporations, they unpack the recent Pepsi case, offering insights into the state’s Tax Tribunal and appellate process. We explore the importance of strong documentation, how administrative decisions can impact taxpayers, and key strategies for navigating Illinois’s complex tax landscape. Key Takeaways: Chapters 00:00 - Intro 03:49 - Understanding the Illinois Tax Tribunal 14:00 - Importance of Documentation in Tax Cases 31:21 - The Evolution of Sales Tax Legislation in Illinois 41:20 - Taxation and Remote Sellers: An Unusual Amnesty Proposal Connect Subscribe on your favorite podcast app here. Follow us on LinkedIn and YouTube. Talk To A Tax Advocate Today: https://taxops.com/contact/ Mentioned in this episode: SALT Contact SALT Contact

In this episode of the SALTovation podcast, we unpack the complex and shifting economic landscape of Colorado, focusing on how recent tax policies are reshaping the business environment. We continue our conversation with Ed Sealover, VP of Strategic Initiatives at the Colorado Chamber of Commerce, and explore key legislative developments, including new targeted tax credits designed to spark innovation and boost tourism across the state. We take a closer look at the evolving role of the Taxpayer’s Bill of Rights (TABOR) and its ripple effects on efforts to reform business personal property taxes and discuss the concerns around Colorado’s declining business climate rankings. Key Takeaways: Legislative ShiftsTABOR in FocusEconomic HeadwindsInvestment Implications Connect Subscribe on your favorite podcast app here. Follow us on LinkedIn and YouTube. Talk to a Tax Advocate Today! Mentioned in this episode: SALT Contact SALT Contact

As Colorado heads into 2025, big fiscal decisions loom. In this episode, we sit down with Ed Sealover, VP of Strategic Initiatives at the Colorado Chamber of Commerce, to unpack the state’s growing budget deficit and what it could mean for both businesses and residents. We explore hot-button issues like the proposed rollback of software tax exemptions and the controversial retail delivery fees. Ed breaks down the tough balancing act lawmakers face, and how to fund essential services without stifling economic growth. From the halls of the Capitol to the boardrooms of local businesses, we examine how these tax debates reflect deeper political tensions and impact Colorado’s economic future. Key Takeaways: Colorado’s Budget Woes:Labor Law Shake-Up:Tax Policy Tensions:Balancing Act at the Capitol: Connect Subscribe on your favorite podcast app here. Follow us on LinkedIn and YouTube. Talk to a Tax Advocate Today! Mentioned in this episode: SALT Contact SALT Contact

This week we continue our conversation with Diane Yetter, President and Founder of Yetter Tax and the Sales Tax Institute. We unpack recent changes to Illinois tax law—specifically through the lens of the PetMeds case—and explore the broader impact of South Dakota’s use tax ruling. We also break down what these shifts mean for taxpayers and why it’s more important than ever to stay alert in the ever-changing world of state and local taxation. From choosing the right software to understanding key decision factors like taxability content, geographic coverage, and platform compatibility, listen for practical insights for businesses navigating this complex space. Key Takeaways: Connect Subscribe on your favorite podcast app here. Follow us on LinkedIn and YouTube. Talk to a Tax Advocate Today! Mentioned in this episode: SALT Contact SALT Contact

More than a dozen states have repealed the 200 transaction threshold for economic nexus, aiming to ease the burden on small sellers. Our guest Diane Yetter, President and Founder of Yetter Tax and the Sales Tax Institute, breaks down what these changes mean for businesses, particularly those navigating multi-state sales. Diane explains why small sellers can no longer rely solely on transaction counts to determine nexus and why a broader understanding of tax obligations is now essential. We unpack the benefits of these reforms, the challenges that persist, and what steps businesses should take to stay compliant in an ever-evolving regulatory environment. Key Takeaways: Connect Subscribe on your favorite podcast app here. Follow us on LinkedIn and YouTube. Talk to a Tax Advocate Today! Talk To A Tax Advocate Today: https://taxops.com/contact/ Mentioned in this episode: SALT Contact SALT Contact