Advertise on podcast: 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: How Tax Notes State builds its editorial wish list and why practitioner pitches shape coverage.Why the One Big Beautiful Bill Act is the top SALT issue to watch for state conformity and revenue impact.The state of digital advertising taxation and what Maryland's tax court decision could unlock.How the MTC's expanded interpretation of PL 86-272 is reshaping post-Wayfair filing conversations.Why factor representation and alternative apportionment are re-emerging as states chase revenue. 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: Andrea Muse’s career journey from aspiring doctor to Editor-in-Chief of Tax Notes State.How the Virginia Department of Taxation is crafting legislative policy and taxpayer guidance.How Tax Notes State promotes transparency, timely reporting, and deeper insight into state and local tax issues.Key Trends Practitioners Should Watch as Colorado’s Netflix case evolves. 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: Business vs. non-business income: Classification determines whether income is apportioned or allocated.Throw-out rule: Ongoing disputes over the treatment of “nowhere sales.”Large transactions: Business sales often trigger complex sourcing issues.Early issue identification: Proactive return review helps reduce audit risk 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

Join Aprio and our guest Michael Cataldo from Cataldo Tax law firm for an update on the latest changes in California state and local taxes. We will discuss the new legislation that aligns California more closely with the Internal Revenue Code and highlight key exceptions. In addition, we’ll cover apportionment, nexus, and market-based sourcing challenges, plus recent income tax cases shaping the rules for doing business in California. Listen now for the latest insights to help stay ahead in the rapidly evolving tax landscape. Key Takeaways: California’s new conformity law aligns with the IRC, but key exceptions still create complexity.Market-based sourcing and apportionment rules remain major compliance pressure points.Nexus standards continue to evolve, impacting multistate businesses.Recent income tax cases are reshaping how companies operate in California. 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: Saltovation joins Aprio, a nationally recognized advisory and accounting firmExpanded resources and expertise to better support state and local tax clientsEnhanced service capabilities through national collaborationContinued commitment to education, clarity, and practical tax insights 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

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 elimination impacts small businesses.Coalition works to simplify tax compliance.Collaboration helps navigate tax complexities.Legislative efforts address budget and policy changes. Connect Subscribe on your favorite podcast app here. Follow us on LinkedIn and YouTube. Mentioned in this episode: Schedule a Call with the Aprio Team Now! Introductory Call

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: Simplifying Colorado’s complex sales tax.Key Wins: Reforms making tax compliance easier for businesses.Collaboration Matters: Working together drives change.Looking Forward: Continued advocacy shapes the future of tax reform. Connect Subscribe on your favorite podcast app here. Follow us on LinkedIn and YouTube. Mentioned in this episode: Schedule a Call with the Aprio Team Now! Introductory Call

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: Canadian tax rules are complex and vary by province.Quebec’s Netflix tax shows its unique approach.Voluntary disclosure helps businesses manage past liabilities.Court cases highlight GST/PST compliance challenges.Taxes like luxury vehicle and underused housing reflect policy goals. Connect Subscribe on your favorite podcast app here. Follow us on LinkedIn and YouTube. Mentioned in this episode: Schedule a Call with the Aprio Team Now! Introductory Call

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: Know the basics of GST, HST, and PST.Expert perspective matters: Jeremy Scott shares insights from his experience as a tax practitioner and in-house tax leader.Be aware of the Netflix tax: Learn how it affects non-resident businesses.Prepare for international challenges: Navigating Canadian tax obligations can be complex for foreign businesses.Know the differences: Distinguish between harmonized sales taxes and provincial sales taxes. Connect Subscribe on your favorite podcast app here. Follow us on LinkedIn and YouTube. Mentioned in this episode: Schedule a Call with the Aprio Team Now! Introductory Call

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 tax is becoming more complex and significant.Ethics and artificial intelligence are key issues shaping tax practice.Tariffs impact sales, income, and property taxes for businesses.Networking strengthens relationships and professional growth.AI in tax requires careful ethical consideration. Connect Subscribe on your favorite podcast app here. Follow us on LinkedIn and YouTube. Mentioned in this episode: Schedule a Call with the Aprio Team Now! Introductory Call

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 career spans law school, government, corporate leadership, and consulting, offering a wealth of experience in SALT.The episode explores pivotal moments in Glenn’s life, including the Oklahoma City bombing and how it shaped his personal and professional path.Listeners gain practical insights into navigating SALT challenges through Glenn’s firsthand stories.Glenn’s move from Oklahoma to New York City transformed his perspective on taxation and the corporate world. Connect Subscribe on your favorite podcast app here. Follow us on LinkedIn and YouTube. Mentioned in this episode: Schedule a Call with the Aprio Team Now! Introductory Call

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: State and local tax compliance goes far beyond a company’s headquarters.Many businesses mistakenly assume that only physical presence determines their tax obligations.Because tax laws differ widely from state to state, compliance must be tailored to each jurisdiction.Nexus can be triggered in overlooked ways, including remote sales and employee activity. 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: Schedule a Call with the Aprio Team Now! Introductory Call

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: The impact of AI on tax compliance and local tariff managementHow generational shifts in tax expertise shape evolving policyNavigating digital goods and licensing in a complex tax landscapeWhy human oversight remains essential in an automated industry 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: Schedule a Call with the Aprio Team Now! Introductory Call

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 in sales tax compliance for businessesThe role of state communication in tax policy updatesHow technology streamlines multi-jurisdiction complianceAvalara’s collaboration with governments to improve compliance Chapters 00:00 - Intro 01:40 - Navigating Tax Policy Changes 10:47 - Understanding Tax Compliance and Responsibilities 15:34 - Navigating Tax Regulations in a Digital Age 24:00 - 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: Schedule a Call with the Aprio Team Now! Introductory Call

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: Many businesses don’t fully understand it, which can lead to problems.Audits in Chicago and Cook County are high risk: These areas are more likely to trigger issues if your filings aren’t solid.Legal and tax teams need to work together: Teamwork helps catch mistakes and stay compliant.Plan ahead to avoid trouble: A proactive approach can save time, money, and stress later. 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!