Mastering Multi-State Tax Compliance, Strategy, and Planning

Introduction

State and local tax (SALT) compliance has become increasingly complex due to evolving tax laws, digital economy taxation, and multi-state business operations. Professionals who understand the nuances of SALT can help businesses optimize tax strategies, manage compliance risks, and avoid costly penalties.

This 5-day certification course in State and Local Taxation (SALT) is designed to provide tax professionals with in-depth knowledge of multi-state tax regulations, sales and use tax compliance, income tax nexus, and emerging trends in digital taxation. Participants will gain practical skills through case studies, real-world applications, and expert-led discussions.

Course Objectives

By the end of this course, participants will be able to:

• Understand the key principles of state and local taxation (SALT).
• Navigate sales and use tax compliance in multiple jurisdictions.
• Manage state income tax nexus and apportionment rules.
• Address tax challenges related to e-commerce and digital goods.
• Apply strategic tax planning to optimize SALT obligations.
• Stay updated on regulatory changes and state tax audits.

Who Should Attend?

This course is ideal for professionals involved in state and local tax compliance, including:

• Tax accountants and consultants
• CPAs and Enrolled Agents (EAs)
• Corporate tax managers and CFOs
• State and local government tax officials
• Legal professionals specializing in tax law
• Business owners managing multi-state operations

Course Outline

Day 1: Introduction to State and Local Taxation (SALT) & Compliance Fundamentals

• Overview of federal vs. state taxation
• The role of SALT in business operations
• Understanding multi-state tax obligations
• State tax policy trends and legislative updates
• Nexus rules and taxation triggers for businesses
• Taxpayer obligations and key filing requirements

Workshop: Identifying SALT obligations for different business models

Day 2: Sales and Use Tax Compliance & Digital Economy Taxation

• Understanding sales vs. use tax: Key differences
• Sales tax nexus: Physical presence vs. economic nexus
• The impact of the South Dakota v. Wayfair ruling
• Multi-state sales tax compliance challenges
• Marketplace facilitator laws and their impact on e-commerce
• Taxation of SaaS, cloud computing, and digital goods
• VAT/GST considerations for cross-border transactions

Case Study: Resolving a multi-state sales tax compliance issue for an e-commerce business

Day 3: State Income Tax, Apportionment & Pass-Through Entities

• Understanding corporate and individual state income tax
• Determining state tax nexus: Public Law 86-272 limitations
• Income tax apportionment: Single sales factor vs. three-factor formulas
• Franchise tax and gross receipts tax considerations
• Pass-through entity taxation: Partnerships, LLCs, and S-Corps
• State-level treatment of foreign income and international tax considerations

Workshop: Calculating multi-state income tax apportionment

Day 4: SALT Audit, Dispute Resolution & Strategic Planning

• Handling state tax audits and avoiding penalties
• Responding to tax notices and assessments
• State voluntary disclosure programs and amnesty initiatives
• Strategies for multi-state tax risk management
• Utilizing tax incentives and credits to reduce state tax burdens
• Best practices for tax-efficient structuring of businesses across multiple states

Case Study: Defending a business in a multi-state tax audit

Day 5: Future Trends in SALT & Final Certification Assessment

• The impact of AI, automation, and blockchain on SALT compliance
• The future of remote work taxation and payroll tax challenges
• State tax policy shifts and expected legislative changes
• Emerging tax regulations affecting digital marketplaces and gig economy workers
• Final Capstone Exercise: Designing a tax strategy for a company expanding into new states
• Certification Exam & Review

Conclusion & Certification

Participants who successfully complete the course and pass the final assessment will receive a Certification in State and Local Taxation (SALT), recognizing their expertise in multi-state tax compliance and planning.

Program Benefits

• Expert-Led Training – Taught by experienced SALT practitioners and legal experts.
• Practical Applications – Case studies, workshops, and simulations ensure hands-on learning.
• Career Advancement – Enhances tax expertise for professionals in public accounting, law, and corporate finance.
• Up-to-Date Content – Covers the latest multi-state tax regulations and trends.
• Networking Opportunities – Engage with industry professionals and tax experts.

Career Opportunities

This certification prepares professionals for roles such as:

• State & Local Tax Consultant – Advising businesses on multi-state tax compliance.
• Corporate Tax Manager – Managing SALT obligations for national and multinational companies.
• Tax Auditor or Investigator – Working with state revenue agencies.
• E-Commerce Tax Specialist – Handling tax compliance for online businesses.
• Legal Advisor in SALT Issues – Assisting clients in tax dispute resolution and audits.

Final Thoughts

The Certification in State and Local Taxation (SALT) provides professionals with the critical skills needed to navigate complex multi-state tax environments. This program ensures participants stay ahead of regulatory changes while mastering strategic tax planning for businesses operating in multiple jurisdictions.