SALTovation: Making Sense of State and Local Tax

In this episode of the SALTovation podcast, we continue our conversation with Alicia Gelinas, President & CEO of COCPA. Alicia takes a deep dive into the evolving nature of professional networking, the impact of technology on relationship-building, and the significance of in-person interactions in an increasingly virtual world. With a focus on enhancing the CPA profession, she navigates through the challenges posed by remote work, the Amazon effect, and the need for robust personal connections within the CPA community. Alicia also discusses her vision for the future, aiming to leave a legacy of a connected, supportive, and forward-thinking CPA community.

• Evolving Networking Dynamics: Understanding how virtual connectivity influences professional networking and the enduring importance of in-person interactions.
• Strategic Focus of CoCPA: Emphasizing member support and advocacy through initiatives like leadership programs and scholarships.
• The Amazon Effect: Discussing the shift towards instant solutions and its impact on long-term professional relationship building.
• Emerging Trends: Highlighting the growing importance of ESG reporting and the role of CPAs in leveraging AI and other emerging technologies.
• Legacy and Community: Alicia's vision for fostering a sense of belonging and pride within the CPA profession through active engagement and professional support.

Quotables

• "COCPA builds community for CPAs. CPAs need other CPAs, and we need a support group.” -Alicia Gelinas

• "If CPAs don't think about the role that they need to play, they will be left behind and somebody else will take the role of trust.” -Alicia Gelinas

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In this episode of the Women to Watch in Sales Tax series, Diane Yetter of the Sales Tax Institute sits down with Meredith Smith, senior tax manager at TaxOps. Meredith shares her journey from starting in public accounting with a focus on income tax to becoming a self-taught sales tax expert at TaxOps. She sheds light on her role within TaxOps' State and Local Tax Group and offers insight into her pride in being adaptable and client-focused in the sales tax domain.

Meredith discusses the importance of being a good listener, particularly in the advisory side of sales tax work. She talks about how sales tax often gets overlooked within companies and the necessity of advocacy for addressing both past obligations and future risks. Meredith’s experience highlights how crucial it is to listen and understand client needs, making a significant impact in the compliance and consultancy aspects of sales tax. She also shares tips for women who are self-taught in sales tax, emphasizing the value of listening and advocating within their companies.

• Meredith Smith transitioned from income tax to sales tax, becoming self-taught to meet client needs at TaxOps.
• Listening to clients and understanding their specific circumstances are critical in providing effective sales tax advisory services.
• Advocating for the importance of sales tax within your company can help address both past and current obligations.
• Sales tax knowledge isn't typically taught in traditional education, making self-taught professionals quite common in the field.
• Staying updated and attentive to changes within your organization can reveal crucial sales tax implications.

• Sales Tax Institute
• TaxOps

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SALT Contact

In this episode of the SALTovation podcast, we speak with Alicia Gelinas, President & CEO of COCPA. Alicia explores the evolving landscape of the accounting profession, the need for better marketing to young professionals, salary disparities, and the importance of creating supportive professional networks. She also touches on the critical role of advocacy and lifelong learning and offers insights into the systemic challenges and solutions facing the field today. Listen this week as Judy and Alicia discuss the critical role of professional associations like the COCPA in advocating for CPAs and enhancing community engagement among accounting professionals. 

• Career Diversity in Accounting: Alicia’s journey showcases the wide array of opportunities within the accounting profession, from traditional roles in public accounting to leadership positions in professional organizations.
• Importance of Passion: Aligning personal passions with professional work can lead to a more fulfilling career; Alicia’s transition into coaching and subsequent leadership roles highlights this.
• Challenges in the Profession: The accounting profession faces significant challenges, including underrepresentation among young professionals and the need to better market the advantages and opportunities within the field.
• Advocacy and Support: Organizations like COCPA play a crucial role in advocating for CPAs, providing continuous professional development, and fostering a supportive community.
• Systemic Changes Needed: Issues such as competitive compensation, enhancing the profession’s public image, and adapting to new technologies are vital to attracting and retaining talent in the accounting sector.

Quotables

• "The theme that has emerged is that we as accountants, are not great marketers. So we haven't been telling a compelling story about what the profession means.” -Alicia Gelinas
• "Whatever I do, it doesn't matter as long as I turn my passions into my paycheck.” -Alicia Gelinas

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In this episode of the SALTovation podcast, we continue our conversation with Sam Breslow on the complexities of state and local tax regulations, highlighting the challenges of accessing historical tax information, the implications of different source and destination tax laws, and the intricacies of Colorado's local tax system. Through real-world case discussions like Ohio's VBF case and Illinois's leveling the playing field regulations, Sam provides valuable insights for businesses navigating the labyrinth of tax compliance. Listen this week to get expert tips on managing voluntary disclosure agreements and learn about the ongoing efforts to simplify tax!

• Historical FYIs and FOIA Requests: The sanitization of FYIs led to significant challenges for practitioners who used these documents for tax comfort, highlighting the critical role of FOIA in accessing pivotal information.
• VBF Case Insights: The Ohio VBF case emphasized the necessity for taxpayers to maintain extensive records that demonstrate the final destination of goods to ensure proper sourcing for gross receipts taxes.
• Colorado Local Tax Complexities: Remote sellers face an arduous task navigating Colorado's diverse local tax requirements, especially given the inconsistencies in the adoption of model ordinances and participation in the SUTS system.
• Leveling the Playing Field in Illinois: Illinois' complex tax system, including the differentiation between remote and in-state sellers, presents numerous challenges, with pending legislation aiming to simplify the existing labyrinthine structure.
• Strategic Tax Planning: Both Judy and Sam stress the importance of strategic planning and staying informed about statutory changes to effectively manage state and local tax obligations and avoid inadvertent compliance issues.

Quotables

• "If a state needs a flowchart to decipher its law, that’s probably a sign that maybe it violates due process because it's so cumbersome to use.” -Sam Breslow

• "I advise my clients to pay very close attention to when they adopted the model ordinance, which for those of you that maybe aren't as familiar, that means that you're pretty much saying if you're subject to tax at the state level, if you give over 100,000 sales at the state level, you're subject to tax localities, which is unconstitutional.” -Sam Breslow

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In this episode of the SALTovation podcast, we speak with Samantha Breslow, a seasoned expert in state and local tax, who is serving as a prominent attorney at HMB, a firm recently acquired by Kilpatrick. Sam shares her thoughts on the intricacies of tax compliance, the significance of maintaining professional relationships, and the hurdles faced when dealing with aggressive tax authorities. Listen as we take a deep dive into the Colorado local tax landscape, revealing the challenges and strategies for navigating the state's unique taxing jurisdictions. 

Check out the VVF Intervest LLC v. Harris - BTA Case No. 2019-1233 (Sept.13, 2023) case here. 

• Navigating Career Transitions: Sam's transition from aspiring family lawyer to tax attorney emphasizes the importance of flexibility and open-mindedness in career paths.
• Complex Tax Cases: The episode highlights challenging cases like the Illinois business non-business income issue and the Tractor Supply decision in South Carolina, offering insights into tax litigation strategies.
• Colorado Local Tax Nuances: An in-depth look at Colorado's taxing jurisdictions sheds light on the complexities of local compliance and strategic voluntary disclosures.
• Impact of Professional Relationships: Maintaining relationships within the industry plays a crucial role in career development and effective case management.
• Evolving Tax Laws: Discussions around the VDF case, digital services taxation, and leveling the playing field in Illinois underscore the dynamic and ever-changing nature of state and local tax laws.

Quotables

• "There aren't that many wins in the scheme of things, at least within my career so far, because we do ultimately resettle a lot because it's in the best interest of the taxpayer a lot of the times to settle.” -Sam Breslow [13:16]
• "When a state doesn't modify their ordinance or their statute but changes the way that they're doing things, I don't know if that's necessarily right.” -Sam Breslow [20:00]

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In this episode of the SALTovation podcast, we continue our discussion with Florian Hanslik, a seasoned tax professional specializing in VAT. Listen as we take a brief detour from U.S. taxation to explore European VAT systems. We cover the regulatory framework, audit processes, and the fascinating trajectory of VAT towards digitalization within the EU. Florian provides foresight into the increasing digitalization of VAT compliance and how businesses need to adapt to these evolutionary changes in the tax landscape.

• EU VAT Directive and Adaptation: The VAT Directive sets standard guidelines that EU countries must implement but allows for local adaptations, leading to significant variations in VAT rates and regulations.
• Role of the EU Court of Justice: The Court ensures uniform application of the VAT laws across member states, influencing national legislation and compliance practices.
• Digitalization of VAT Compliance: Moving towards a unified e-invoicing system by 2035 to streamline trade within the EU, despite countries like Poland and Italy having already implemented their systems.
• VAT Audits in Different Jurisdictions: Distinct audit practices in countries like Switzerland, Germany, and Italy, showcasing a range of approaches from trust-based to more bureaucratic methods.
• Future Trends in VAT: Increasing digitalization is anticipated to simplify audit processes and compliance but may also bring challenges related to data privacy and system integration.

Quotables

• "You have to take states by the hand and say, okay, now let's first question, what do you want to do? These are the facts. Let's go to the right side or to the left side. Yes. Let's say yes, let's say no, because it will be difficult for them to decide. So you have to take their hand and guide them through.” -Florian Hanslik [00:49]

• "What I really like here in Switzerland is that the tax authorities talk about their clients when they talk about the companies they have to audit. And it's really a client system. They don't want to act mean. They want to ensure that going forward it will be done correctly.” -Florian Hanslik [18:46]

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In this episode of the SALTovation podcast, we speak with Florian Hanslik, a seasoned tax professional specializing in VAT. Transitioning from a rich background in politics to becoming an indirect tax expert, Florian discusses how his international upbringing and previous work with the European Parliament seeded his deep interest in global tax systems. Florian discusses the importance of understanding VAT in different countries, the role of comprehensive networks, and the need for businesses to be proactive in managing their VAT obligations, especially in an era of rapid e-commerce growth. Florian also notes significant future changes, particularly in the taxation of streamlined events, and underlines the necessity for companies to stay ahead of evolving tax regulations.

• Career Transition and Passion: Florian shares his journey from a political background to VAT specialization, inspired by his love for internationalism and global work environments.
• Importance of Networks: Building a reliable network of tax professionals globally is crucial for effectively managing VAT obligations across different regions.
• Evolving VAT Landscape: The rise of e-commerce has significantly impacted VAT regulations, requiring businesses to stay adaptive and informed about international tax laws.
• Future of VAT Compliance: Upcoming changes in 2025, especially concerning digitally streamed events, will require global businesses to reassess their VAT strategies and ensure compliance.
• Proactive Tax Planning: Florian emphasizes the importance of early and ongoing dialogue with tax experts to avoid the pitfalls of late compliance and unanticipated tax obligations.

Quotables

• "It's wonderful talking with the companies, understanding the issues and the questions they have. When you understand the VAT system in one country, you can use it in all the other countries. It's everywhere, more or less working the same, but with some local specifics.” -Florian Hanslik [08:05]

• "E-commerce platforms are now being taxed and marketplaces are taxed. Now we have big changes coming in 2025 where events that are streamlined are being taxed when it's streamlined to a private individual. So if there's an event in the U.S and somebody sitting in Switzerland is participating at this event because it is streamlined and they are paying for this, then this event organizer has to register in Switzerland and has to challenge VAT.” -Florian Hanslik [15:30]

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In this enlightening episode of "Women to Watch in Sales Tax," host Diane Yeter sits down with Tram Le, Senior SALT Manager at TaxOps, to delve into the intricacies of state and local tax compliance. Tram shares insights into the multifaceted services provided by TaxOps and underscores the importance of proper tax strategy and audit support. As an expert in the nuanced area of sales tax, Tram's perspective is a must-listen for those navigating this often misunderstood field.

TaxOps is portrayed as a small yet powerful boutique firm that is a one-stop solution for state and local tax needs. Tram emphasizes the critical nature of advisory services and the role of technology in achieving compliance. She also discusses her rewarding experiences as an educator at the University of Texas in Arlington, where she imparts her knowledge to graduate tax students. Tram's passion for teaching and her pride in enlightening students about the complexities of sales tax shine through, making this episode both informative and inspiring.

• Comprehensive SALT Services: TaxOps offers a full spectrum of state and local tax services, including consulting, advisory, audit support, and tax software recommendations.
• Educational Impact: Tram finds great reward in teaching state and local tax at the University of Texas in Arlington, noting the excitement and interest of her students as a significant accomplishment.
• Undervalued Field: State and local tax is often underestimated in terms of complexity and importance. Tram encourages professionals to recognize and value their expertise in this specialized area.
• Women in Sales Tax: Tram advises women in the field to be proud and confident in their work, recognizing the significant value they bring to their organizations.
• Continuous Learning: Staying updated and spreading awareness about the complexities of sales tax can lead to better compliance and a greater appreciation of the field.

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SALT Contact

In this episode of the SALTovation podcast, Judy Vorndran focuses on the current challenges facing the accounting profession, particularly the shrinking pipeline of accountants. Judy highlights how the SALT field offers a dynamic and intellectually stimulating career path. She also discusses the various career trajectories within the field, from litigation to compliance to technology implementation, each presenting unique challenges and opportunities.

*The number of taxing jurisdictions in the U.S. is hard to capture at any one point since it is a moving target. As of June 2024, by some counts, there were over 13,000 taxing jurisdictions combined from 45 states and the District of Columbia, which have a general sales tax, and 38 states with local sales taxes.*

• Multifaceted Nature of SALT: The interplay between legal analysis and compliance makes the SALT profession both challenging and rewarding.
• Diverse Career Paths: Opportunities within SALT extend beyond traditional roles, encompassing litigation, technology, and international tax issues, among others.
• Intellectual Engagement: The logical and strategic aspects of tax law require creativity and decisiveness, making it an engaging field for problem solvers.
• Educational Gaps: There's an ongoing need for more focused SALT education in accounting and law programs, despite its pervasive impact on everyday life.
• Practical Impact: Knowledge in SALT is crucial given its daily impact, from sales tax to property tax, underlining the importance of skilled professionals in the field.

Quotables

• "As a CPA, you read the laws and you learn to apply them. That makes you a big part of America.” -Judy Vorndran [06:51]
• "Every single day we are all impacted by state and local taxes, our property taxes on our housing, our sales taxes on our food, our mobile telephone, our WiFi, and our electricity bill. There is tax all over the place in America and we just don't even see the bite-sized pieces it takes out of our pie.” -Judy Vorndran [09:30]

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In this episode of the SALTovation podcast, Diane Yetter, President and Founder of YETTER Tax and the Sales Tax Institute shares insights on streamlining tax administration, the impacts of COVID-19 on tax enforcement, and the critical importance of choosing the right tax automation solutions. Diane also addresses the complications arising from differing taxability rules within Colorado, Louisiana, and Arizona, highlighting the need for conformity and how the current tax automation tools often fall short. 

SALTovation listeners can get 10% off Sales Tax Institute training with discount code: SALTovation10

• Streamlining Tax Administration: The necessity for states, particularly those with home rule jurisdictions like Colorado, to simplify and unify taxability rules and compliance processes.
• Impact of COVID-19 on Tax Enforcement: Post-pandemic changes in audit practices and enforcement highlight the need for businesses to stay vigilant and prepared.
• Tax Automation Pitfalls: Common mistakes businesses make when implementing tax automation solutions without adequate consultation, and the importance of ensuring that tax software meets the specific needs of a company.
• Transaction Due Diligence: Insights into the due diligence process, especially in M\&A activities, emphasizing the risks of unknown liabilities and the benefits of voluntary disclosure agreements.
• Global Tax Compliance: Financial and administrative burdens faced by businesses selling internationally, with specific focus on VAT compliance in the EU and other regions.

Quotables

• “A lot of these newer, smaller platforms don't realize the complexities and are setting up their taxability rules based solely on what the state rule is.” -Diane Yetter [01:40]
• "Ignorance is never an excuse. If you are in business, you have an obligation to know all of the laws that apply to your business.” -Diane Yetter [24:15]

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Mentioned in this episode:

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