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

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

In this episode of the SALTovation Podcast, Meredith Smith and Stacey Roberts continue their conversation with Michael Cataldo on the complex world of California tax litigation. They discuss pivotal topics such as distinguishing between business and non-business income, the impact of the throwout rule, and the intricacies of alternative apportionment. Their conversation reveals how even a minor entry on a tax return can trigger significant consequences, from audits to penalties, and the importance of carefully reviewing tax software defaults, as relying solely on automated systems can lead to costly errors. Key Takeaways: Connect Subscribe on your favorite podcast app here. Follow us on LinkedIn and YouTube. 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

In this episode of the Saltovation Podcast, we continue our conversation with Brent Reeves, co-founder of CereTax. Brent unpacks the power of API-first architecture and explains why seamless integrations are critical, often solving problems businesses don’t even know they have. Together, we explore key topics like audit readiness, the pitfalls of legacy systems, and the importance of building tax processes right from the start to avoid costly missteps. Brent also shares insights on the growing trend toward technology-enabled services, where automation is enhanced, not replaced, by human expertise. Whether you're a tax professional or just trying to keep up with state and local tax complexities, listen this week for actionable takeaways in the ever-changing tax landscape. Key Takeaways: Audit readiness is non-negotiableTransparency is keySaritax solves what you don’t seeAutomation isn’t replacing people—it’s enhancing them Connect Subscribe on your favorite podcast app here. Follow us on LinkedIn and YouTube. Talk to a Tax Advocate Today! Mentioned in this episode: Schedule a Call with the Aprio Team Now! Introductory Call

We’re talking with Brent Reeves, a seasoned entrepreneur and trailblazer in tax technology, on the SALTovation podcast this week. Brent shares the story behind launching SureTax and how that journey led to the creation of his latest venture, CereTax. We dive into what it takes to disrupt the sales tax space—from building agile teams to staying ahead of constantly shifting compliance demands. Brent breaks down how his approach to solving real-world tax challenges with smart, scalable tech has helped businesses of all sizes stay compliant and future-ready. Join us as we explore the art of building tax software that not only works today but evolves with tomorrow’s complexities. 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: Schedule a Call with the Aprio Team Now! Introductory Call

This week on the SALTovation podcast we continue our conversation with Michael Cataldo. Michael breaks down Public Law 86272 and how it affects businesses in California. He discusses the market-based sourcing rules and key cases like Bindley and Luber, which highlight the challenges of tax compliance in the state. Meredith, Stacey, and Michael talk about Governor Newsom’s budget proposals and how they could impact financial institutions, especially with the potential switch to a single sales factor for apportionment. Listen for tips on how to navigate California’s tricky tax regulations and how upcoming changes could impact the future of business operations. 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: Schedule a Call with the Aprio Team Now! Introductory Call