California rarely stays quiet for long. In this episode of the SALTovation podcast, Aprio's Meredith Smith and Stacey Roberts Chamberlain welcome back Michael Cataldo of Cataldo Tax Law to make sense of a slew of California tax developments. Two questions run through the conversation: how much of a multistate company's income California gets to tax, and to which purchases — including software subscriptions — the state can now apply sales tax.

Along the way, the group discusses a court decision that lets a taxpayer step away from California's single sales factor, asks whether the state's apportionment rules still measure where business activity really happens, and unpacks a new ruling on when a trust beneficiary becomes taxable. The episode ends with discussion around a change that practitioners have watched for years: California is preparing to tax software as a service, with Colorado headed in the same direction. Learn what that means for multistate taxpayers and why more software and services could be pulled into the tax base once the state sees the revenue it generates. New to the series? Start with episode one, California Loses Case for Nonresident Filing (The Bindley Rule).

Key Takeaways:

● Alternative apportionment can be a path away from distortion. Based on the ruling in the Smithfield case, a capital intensive taxpayer, with most of its property and payroll outside California, could make an argument that a sales-only approach does not fairly represent California activity and request alternative apportionment

● The substantial and occasional sales throwout rule can create outsized results when a business is sold, since gain tied to research, development, and goodwill built outside California may be apportioned by ordinary in-state sales alone.

● California is expected to begin taxing all prewritten software, regardless of delivery method, in 2027, with Colorado moving in a similar direction. Further, larger purchasers may have additional permitting due to a have a self-remit requirement.

● Proactive SALT advice is available. If companies cannot justify a full-time in-house specialist, outside SALT advisors can help companies mitigate risk.

Timestamps

00:00 - Intro and California Check-In

01:19 - Alternative Apportionment in Focus: The Smithfield Case

09:19 - Origins of Apportionment: UDITPA, Moorman, and the Single Sales Factor

13:41 - Substantial and Occasional Sales: When a Business Sale Changes Everything

19:52 - Taxing Non-Grantor Trusts: Legal Ruling 2026-1 and Contingent Beneficiaries

23:38 - The Unitary Business Principle: NextEra Energy at the OTA

26:19 - California SaaS Taxability: Pre-Written Software and the 2027 Shift

28:29 - Colorado Follows Suit: Bradley-Burns and Destination Sourcing

30:47 - Why You Need SALT Advice

Connect:

● Website: https://www.aprio.com/business-tax/state-local-tax-salt-consulting/

● Meredith Smith on LinkedIn: https://www.linkedin.com/in/meredith-smith-047aa13/

● Stacey (Roberts) Chamberlain on LinkedIn: https://www.linkedin.com/in/stacey-chamberlain-90072b5/

● Michael Cataldo on LinkedIn: https://www.linkedin.com/in/michael-cataldo-aaa9205/

● Colorado Tax Law Website: https://cataldotaxlaw.com/

● Subscribe on your favorite podcast app.

Disclaimer: The SALTovation podcast is provided for general informational purposes only and does not constitute legal, tax, or accounting advice. State and local tax rules can be complex and change frequently, and outcomes may depend on your specific facts. Listeners should consult a qualified advisor before acting on any information discussed in this episode.

#Aprio #SALT #SaaSTaxability #MeredithAndStacey #AccountforAnything #TaxPodcast #SALTovation #StateTax #TaxPolicy #TaxCompliance #California #Apportionment #SingleSalesFactor #Smithfield #CDTFA

Mentioned in this episode:

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Introductory Call

If you live outside California, do all your work outside California, and have never set foot in the state, can California still tax your income? Since 2019, the answer has been yes — as long as your customers are there. That came from a case called Bindley, and the Franchise Tax Board (FTB) has relied on it ever since to tax out-of-state freelancers and sole proprietors.

A new California Court of Appeal decision pushes back. On this episode of SALTovation, Aprio's Meredith Smith and Stacey (Roberts) Chamberlain talk with California attorney Michael Cataldo, founder of Cataldo Tax Law and a former FTB tax counsel, about what the ruling says, why the California Supreme Court may still have the final word, and where this thinking could go next for partnerships and S corporations. The takeaway for anyone who already paid California tax under the old approach: there is a deadline for filing a refund claim, so it is worth taking a look now. You may have a chance to get that back.

Key Takeaways:

● Market-based sourcing changed the question. California may look to where the customer is, not where the work is performed, which can expose nonresident service providers who never enter the state.

● Bindley was precedential, and that mattered. Because the 2019 Office of Tax Appeals decision could be relied on, the Franchise Tax Board used it to assess out-of-state sole proprietors, while the contrary Larson decision was nonprecedential.

● Garcia Rojas questions the core premise. The Court of Appeal found that one proprietor operating alone may not be a unitary business "within and without" the state, since the unitary principle has generally involved combining separate businesses.

● Publication status can decide everything. A published opinion can be cited broadly, but if the Franchise Tax Board succeeds in depublishing it, other taxpayers rarely get to rely on it even though the winning taxpayer keeps the result.

● Watch the refund clock and the ripple effects. Refund claims can be limited to four years from filing or one year from payment, and the same regulatory language reaches partnerships and, potentially, S corporation shareholders.

● Proactive SALT advice is available. If companies cannot justify a full-time in-house specialist, outside SALT advisors can help companies mitigate risk.

Connect:

● Website: https://www.aprio.com/business-tax/state-local-tax-salt-consulting/

● Meredith Smith on LinkedIn: https://www.linkedin.com/in/meredith-smith-047aa13/

● Stacey (Roberts) Chamberlain on LinkedIn: https://www.linkedin.com/in/stacey-chamberlain-90072b5/

● Michael Cataldo on LinkedIn: https://www.linkedin.com/in/michael-cataldo-aaa9205/

● Colorado Tax Law Website: https://cataldotaxlaw.com/

● Subscribe on your favorite podcast app.

Disclaimer:

The information contained in this episode is for general, informational, and educational purposes only. It is not intended as, and should not be relied upon as, legal, tax, or accounting advice. Every taxpayer's situation is different, and state and local tax matters can change. Please consult a qualified SALT advisor before acting on anything discussed here.

#Aprio #SALT #MarketBasedSourcing #MeredithAndStacey #AccountforAnything #TaxPodcast #SALTovation #StateTax #TaxPolicy #TaxCompliance #California #FranchiseTaxBoard #Bindley #GarciaRojas #SoleProprietor #IncomeTax #Nexus #Apportionment

Mentioned in this episode:

Schedule a Call with the Aprio Team Now!

Introductory Call

Aprio's Meredith Smith and Stacey (Roberts) Chamberlain continue their conversation with Marcia Shippey-Pryce, turning from how personal property tax value is determined to how businesses can unlock that value. Marcia explains why a proactive posture pays off: because many jurisdictions apply a trend factor that can push even a decades-old asset's value back up, the fixed asset register deserves a closer look than it usually gets. She walks through the ghost assets that no longer exist, the double counting that follows machinery rebuilds, why a fully depreciated asset can still generate a bill, and the supplies and inventory exemptions that vary state by state.

The recurring theme: the earlier a property tax professional is involved, the more room there may be to help manage exposure before an assessment is finalized.

Key Takeaways:

● Fully depreciated assets may still be taxable. Some jurisdictions apply a trend factor that can push the value of an older asset back up, so a low net book value rarely tells the whole story.

● Ghost assets can drive overpayment. Property still sitting on the books but no longer in service may be generating tax, which is why reviewing the fixed asset register matters.

● Rebuilt machinery can lead to double counting. When an original asset is rebuilt, some of the original cost is no longer there, and reporting both can mean overpaying.

● Unreported property carries real risk. Because property tax rarely offers amnesty or voluntary disclosure, a health check can help a company gauge what it may owe before an assessor finds it.

● Appeals and exemptions can be worth pursuing. Obsolescence, slow-moving inventory, assessor errors, and exemptions like Freeport may support a value adjustment, and a reduction can carry forward.

● Proactive SALT advice is available. If companies cannot justify a full-time in-house specialist, outside SALT advisors can help companies mitigate risk.

Connect:

● Website: https://www.aprio.com/business-tax/state-local-tax-salt-consulting/

● Meredith Smith on LinkedIn: https://www.linkedin.com/in/meredith-smith-047aa13/

● Stacey (Roberts) Chamberlain on LinkedIn: https://www.linkedin.com/in/stacey-chamberlain-90072b5/

● Marcia Shippey-Pryce on LinkedIn: https://www.linkedin.com/in/marcia-shippey-pryce-cpa-cmi-331aa16/

● Subscribe on your favorite podcast app.

Disclaimer:

The information provided in this podcast is for general informational and educational purposes only and does not constitute tax, legal, or accounting advice. State and local tax rules vary by jurisdiction and change frequently. Listeners should consult a qualified SALT advisor before acting on any information discussed in this episode.

#Aprio #SALT #PropertyTax #MeredithAndStacey #AccountforAnything #TaxPodcast #SALTovation #StateTax #TaxPolicy #TaxCompliance #GhostAssets #FreeportExemption #PropertyTaxAppeals #Obsolescence

Mentioned in this episode:

Schedule a Call with the Aprio Team Now!

Introductory Call

Property tax may be the most overlooked line on the balance sheet, yet it ranks among a company's largest recurring expenses. In this episode of the SALTovation Podcast, Aprio's Meredith Smith and Stacey (Roberts) Chamberlain talk with Marcia Shippey-Pryce, Aprio's Property Tax Practice Leader, to demystify a tax that touches nearly every part of daily life.

Drawing on experience spanning the military, industry, and Big Four consulting, Marcia breaks down the fundamentals—how property tax applies to both real property and business personal property, why some states exempt equipment and machinery, and why the decisions that matter most happen at the local level.

The conversation hits on trends practitioners should watch (rate caps, exemption thresholds, and valuation challenges posed by data centers) and the three approaches assessors use to value property: cost, income, and market. Marcia closes with practical guidance on asset classification, effective tax rates, and the critical assessment lien date that determines who owes and where.

Key Takeaways:

● Property tax can be one of the largest recurring expenses a business faces, and it may make up a meaningful share of state and local revenue, often larger than sales or income tax.

● Real property is taxed nearly everywhere, but business personal property is not. A number of states exempt it, and some carve out exceptions for centrally assessed industries like utilities.

● De minimis exemptions can shield smaller businesses, with states raising the value threshold below which business personal property may not be taxed.

● Valuation is rarely one size fits all. Cost, income, and market approaches each fit different property types, and jurisdictions may even blend them into a weighted average.

● Assessment ratios can be misleading. A low ratio may be offset by a higher rate, so comparing effective tax rates can matter more than the headline percentage, especially when assets move across taxing districts.

● Proactive SALT advice is available. If companies cannot justify a full-time in-house specialist, outside SALT advisors can help companies mitigate risk.

Connect:

● Website: https://www.aprio.com/business-tax/state-local-tax-salt-consulting/

● Meredith Smith on LinkedIn: https://www.linkedin.com/in/meredith-smith-047aa13/

● Stacey (Roberts) Chamberlain on LinkedIn: https://www.linkedin.com/in/stacey-chamberlain-90072b5/

● Marcia Shippey-Pryce on LinkedIn: https://www.linkedin.com/in/marcia-shippey-pryce-cpa-cmi-331aa16/

#Aprio #SALT #PropertyTax #MeredithAndStacey #AccountforAnything #TaxPodcast #SALTovation #StateTax #TaxPolicy #TaxCompliance #AdValorem #BusinessPersonalProperty #DataCenters #PropertyValuation

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/

Subscribe on your favorite podcast app:

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Talk To A Tax Advocate Today:

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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:

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Introductory Call

Aprio's Meredith Smith and Judy Vorndran continue their conversation with Stephanie Lipinski Galland, Principal at Miles & Stockbridge, on why sales tax compliance remains so difficult six years after Wayfair—and why the system itself may be overdue for a rethink. Together they explore the human cost of navigating thousands of jurisdictions and constant change, and what it really takes to help clients stay compliant.

Stephanie shares the recurring challenges she sees with clients and her consistent message: an advisor's job is to lay out the options and consequences, even though it may not be what clients want to hear. She closes with a forward-looking case for reimagining sales tax altogether—moving away from outdated definitions and toward a clearer, supply-based framework.

Key Takeaways:

● Sales tax complexity may inhibit compliance. With thousands of jurisdictions and frequently changing rates, some businesses struggle to justify the resources required, and a few simply throw up their hands.

● Thresholds can change with the budget. As state needs shift, the assumptions practitioners once treated as settled can erode, so tracking legislatures and budgets may help anticipate where rules are heading.

● Pass-through entity structures can create hidden exposure. Layered LLCs may multiply compliance obligations across income, sales, property, and local business taxes, and form-over-substance questions can become harder to defend.

● Moving to a no-income-tax state rarely solves business tax. Source income can still trigger non-resident filing obligations, and aggressive residency rules in some jurisdictions may count a single arrival as a taxable day.

● Defining and documenting risk can protect everyone. Laying out the continuum of options and consequences in writing may help clients make informed choices and may support their position if a matter later moves to controversy.

● Proactive SALT advice is available. If companies cannot justify a full-time in-house specialist, outside SALT advisors can help companies mitigate risk.

Stephanie Lipinski Galland, Principal, Miles & Stockbridge

LinkedIn: https://www.linkedin.com/in/stephanie-lipinski-galland-1205a991/

Stephanie Lipinski Galland is a Principal at Miles & Stockbridge with more than 30 years representing businesses before state and local taxing authorities on income, franchise, sales, use, and unclaimed property matters, as well as M&A due diligence and administrative appeals. She previously served as Director of Taxation at Gap Inc. and worked at the Virginia Department of Taxation, and she teaches state and local tax as an Adjunct Professor at Georgetown University Law Center. A Fellow of the American College of Tax Counsel and a former Chair of the ABA's State and Local Tax Committee, she was named Best Lawyers' 2026 "Lawyer of the Year" for Litigation and Controversy (Tax) in Richmond.

Connect:

● Website: https://www.aprio.com/business-tax/state-local-tax-salt-consulting/

● Meredith Smith on LinkedIn: https://www.linkedin.com/in/meredith-smith-047aa13/

● Judy Vorndran on LinkedIn: https://www.linkedin.com/in/judyvorndran/

● Subscribe on your favorite podcast app.

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, Meredith Smith and Judy Vorndran join Stephanie Lipinski Galland, Principal at Miles & Stockbridge, for a lively conversation about how the shift from a "bricks" to a "clicks" world has reshaped sales tax. A 10th-generation Virginian, Stephanie highlights her time at the Virginia Department of Taxation and at the Gap, where she helped navigate one of the earliest decisions in online retail: whether to collect sales tax at the point of an internet sale, which turned online tax collection into a business problem, not just a tax one.

The discussion moves from the complexities of state and local tax to the practical realities of M&A, where deals close on Monday and the request for a state clearance letter lands on Friday. Stephanie explains why an indemnification paragraph may be worth little without documentation, why lowering the purchase price can be more practical than holding funds in escrow for years, and why summaries rarely satisfy a burden of proof when an audit finally arrives.

Key Takeaways:

● State and local tax can behave like a puzzle without pre-described pieces. Outside of a few states, broad statutes and fewer regulations mean practitioners often have to build the answer rather than look it up.

● Clearance letters and bulk sale notices may require advance lead time. Some jurisdictions expect contact days before closing, so a Friday request for a Monday deal can be impossible to satisfy.

● An indemnification clause may not be enough on its own. When assessments and appeals can stretch for years, lowering the purchase price can be more practical than holding funds in escrow.

● Documentation can make or break a position. Summaries are rarely primary source documents, and records lost across software migrations can leave a company unable to meet its burden of proof.

● Collecting tax online can be a business decision, not only a tax one. Point-of-sale systems, in-store returns, and same-store comps mean the choice to collect at the point of sale can affect store performance and audit exposure.

● Proactive SALT advice is available. If companies cannot justify a full-time in-house specialist, outside SALT advisors can help companies mitigate risk.

Stephanie Lipinski Galland, Principal, Miles & Stockbridge

LinkedIn: https://www.linkedin.com/in/stephanie-lipinski-galland-1205a991/

Stephanie Lipinski Galland is a Principal at Miles & Stockbridge with more than 30 years representing businesses before state and local taxing authorities on income, franchise, sales, use, and unclaimed property matters, as well as M&A due diligence and administrative appeals. She previously served as Director of Taxation at Gap Inc. and worked at the Virginia Department of Taxation, and she teaches state and local tax as an Adjunct Professor at Georgetown University Law Center. A Fellow of the American College of Tax Counsel and a former Chair of the ABA's State and Local Tax Committee, she was named Best Lawyers' 2026 "Lawyer of the Year" for Litigation and Controversy (Tax) in Richmond.

Connect:

● Website: https://www.aprio.com/business-tax/state-local-tax-salt-consulting/

● Meredith Smith on LinkedIn: https://www.linkedin.com/in/meredith-smith-047aa13/

● Judy Vorndran on LinkedIn: https://www.linkedin.com/in/judyvorndran/

● Stephanie Lipinski Galland on LinkedIn: https://www.linkedin.com/in/stephanie-lipinski-galland-1205a991/

● Subscribe on your favorite podcast app.

Disclaimer:

The information provided in this podcast is for general informational and educational purposes only and does not constitute legal, tax, accounting, or professional advice. The views expressed by the hosts and guests are their own and do not necessarily reflect those of Aprio or its affiliates. Listeners should consult their own qualified advisors before making decisions based on the topics discussed. SALTovation is a production of Aprio.

#Aprio #SALT #InternetSalesTax #MeredithAndStacey #AccountforAnything #TaxPodcast #SALTovation #StateTax #TaxPolicy #TaxCompliance #SalesTax #MandA #Nexus #Ecommerce

Mentioned in this episode:

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Introductory Call

In Part 2 of this SALTovation Podcast, Meredith Smith and Judy Vorndran reconnect with Diane Yetter, Founder of the Sales Tax Institute and YETTER Tax, to explain what the Streamlined Sales Tax (SST) organization is and discuss its purpose to simplify and modernize sales tax administration to substantially reduce the burden of tax compliance.

The conversation pivots to the Certified Service Provider (CSP) model and Diane shares a recent client situation in which a published state database produced an under-collection result, and the seller carried no liability because of CSP participation. The episode closes with a forward-looking discussion on digital base expansion, retail delivery fees, multi-channel selling, and the pace at which states adapt to new business models.

Key Takeaways:

● Streamlined Sales Tax can shift liability away from the seller when a state's published rate table or boundary database is wrong, a protection that rarely exists outside the agreement.

● Standard definitions for items like clothing, food, dietary supplements, software, and digital goods can create predictable taxability across the 23 full member states, with state-level toggles for areas like installation and delivery.

● The Certified Service Provider model may offer qualified sellers free implementation, free tax calculation, free return filing, and state-handled audits, which played a meaningful role in the Supreme Court's analysis in South Dakota v. Wayfair.

● Vendor selection can be confusing because of the number of new entrants versus established providers and founders may build solutions before bringing in subject matter experience.

● Streamlined's influence can extend well beyond member states, shaping definitions, rate publication, and central administration efforts in jurisdictions like Louisiana, Arizona, Illinois, Massachusetts, and California.

● If companies cannot justify a full-time in-house specialist, outside SALT advisors can help companies mitigate risk.

Guest:

The Sales Tax Institute helps companies, CPA firms, and tax professionals navigate the complexities of sales and use tax through expert‑led training, resources, and insights. SALTovation listeners get an exclusive 10% discount on all training services by using promo code SALTOV10.

Learn more and explore our practical tools, live courses, and community by clicking the link here: https://keap.page/xp141/saltovation-podcast.html

Diane Yetter, Founder, Sales Tax Institute / YETTER Tax

LinkedIn: https://www.linkedin.com/in/dianeyetter/

Diane Yetter is a sales tax expert with 41 years of experience in the field, having started as a state auditor in Kansas before moving to in-house and public accounting roles. She founded her own firm 30 years ago and launched the Sales Tax Institute in 1996/1997, and is actively involved in industry organizations and has testified before Congress on sales tax matters.

Connect:

● Website: https://www.aprio.com/business-tax/state-local-tax-salt-consulting/

● Meredith Smith on LinkedIn: https://www.linkedin.com/in/meredith-smith-047aa13/

● Judy Vorndran on LinkedIn: https://www.linkedin.com/in/judyvorndran/

● Subscribe on your favorite podcast app.

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 Judy Vorndran and Meredith Smith welcome back four-time guest Diane Yetter, founder of YETTER Tax and the Sales Tax Institute, for a candid look at where sales tax technology has been, where it is now, and where it is heading. Diane outlines her 41 years of work in the field, from her start as a Kansas state auditor to building exemption certificate tools in Lotus 1-2-3 in 1985, to consulting with global manufacturers on transaction tax implementations.

The conversation delves into issues making sales tax harder than ever: the post-Wayfair flood of obligations, expansion into digital and services, and the proliferation of sub-local tax authorities like Colorado's special districts and Kansas's block-by-block jurisdictions. Diane shares a real example from her recent presentation to the Kansas House of Representatives exposing how character-driven automation can quietly miscollect tax and shift liability to the seller.

The episode also examines the tax tech vendor landscape and the wave of upstarts now competing for marketing budgets. Diane and the team unpack the "done for you" myth, the registration mistakes that put taxpayers at risk, and signs that technology may not always be the complete solution.

Key Takeaways:

● Sales tax technology has come a long way from the Lotus 1-2-3 era, but the gap between what enterprise tax engines do well and what small businesses can practically afford continues to widen as post-Wayfair compliance burdens accumulate.

● Sub-local tax authorities, including Colorado special districts and Kansas jurisdictions that can change block by block, may introduce character-by-character mismatches between addresses and rate tables that shift liability to the seller when the automation miscollects.

● The vendor landscape has shifted from Vertex and Taxware to a crowded field that now includes Sabrix, Avalara, and a wave of newer providers competing on marketing budgets and competitor takedowns, which can make evaluation harder for buyers.

● "Done for you" tax software may create more risk than it removes. Registration mistakes and VDAs pitched on small liability balances may be a sign the seller is solving the wrong problem.

● Base expansion into digital goods and services means even fully digital sellers may pick up new sales tax obligations, and the complexity is unlikely to slow down.

● Proactive SALT advice is available. If companies cannot justify a full-time in-house specialist, outside SALT advisors can help companies mitigate risk.

Guest:

Diane Yetter, Founder, Sales Tax Institute / YETTER Tax

Diane Yetter is a sales tax expert with 41 years of experience in the field, having started as a state auditor in Kansas before moving to in-house and public accounting roles. She founded her own firm 30 years ago and launched the Sales Tax Institute in 1996/1997, and is actively involved in industry organizations and has testified before Congress on sales tax matters.

LinkedIn: https://www.linkedin.com/in/dyetter/

The Sales Tax Institute helps companies, CPA firms, and tax professionals navigate the complexities of sales and use tax through expert‑led training, resources, and insights. SALTovation listeners get an exclusive 10% discount on all training services by using promo code SALTOV10. Learn more and explore our practical tools, live courses, and community by clicking the link here: https://keap.page/xp141/saltovation-podcast.html

Connect:

● Website: https://www.aprio.com/business-tax/state-local-tax-salt-consulting/

● Judy Vorndran on LinkedIn: https://www.linkedin.com/in/judyvorndran/

● Meredith Smith on LinkedIn: https://www.linkedin.com/in/meredith-smith-047aa13/

● Subscribe on your favorite podcast app.

#Aprio #SALT #SALTovation #StateTax #TaxPolicy #AccountforAnything #TaxCompliance #TaxPodcast #SalesTax #TaxTechnology #Wayfair #Automation #Avalara #Vertex #StreamlinedSalesTax #SalesTaxInstitute

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.

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 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.

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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.

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Introductory Call