Guests Mary Reiser and Jana Gradeva join host Damien Martin to unpack state and local tax (SALT) developments and discuss areas you should focus on amid an uncertain and rapidly changing environment. Here's what's covered:

• How state and local jurisdictions generally apportion a taxpayer's employment income [01:53]
• What role does payroll play in apportionment formulas for businesses? [10:57]
• Sales tax considerations for telecommuting [13:17]
• How have states responded to the many employees working remotely due to the pandemic, and what are the related implications for remote employees? [14:08]
• What are the state and local considerations of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) provisions? [16:21]
• Now that we're a little more than two years in since the landmark U.S. Supreme Court decision in South Dakota v. Wayfair, Inc. (Wayfair), how have states responded? [25:04]
• Marketplace facilitator rules [31:25]
• Audits after Wayfair [35:36]
• What should taxpayers and their advisors focus on now from an income tax perspective? [41:05]
• How Wayfair has impacted mergers and acquisitions [47:00]
• "It depends and it's changing all of the time" [50:11]

Learn more about our guests and get additional resources here.