Current Trends in State Income Tax: Nexus, P.L. 86-272, Federal Disconformity, and Revenue Sourcing
A live 110-minute CPE webinar with interactive Q&A
This webinar will provide a brief introduction to trends in state and local taxation. Our panel of SALT experts will review the latest changes made by states to the landscape of taxation, including states' interpretations of Public Law 86-272, economic nexus, and changes to revenue sourcing.
Outline
- Changing state tax landscape
- Impact of Wayfair on nexus and new state tax laws
- Trends in state income tax
- Economic nexus
- Public Law 86-272
- Federal conformity/disconformity
- Apportionment trends
Benefits
The panel will cover these and other critical issues:
- Varying interpretations of market-based sourcing provisions by state
- Why a state-by-state analysis is needed to properly source revenue
- How certain states interpret PL 86-272
- Apportionment trends
Faculty
Yoni Fix, JD, LLM
Partner
Armanino
Mr. Fix is a partner in the firm’s State and Local Tax (SALT) practice, he helps companies and individuals... | Read More
Mr. Fix is a partner in the firm’s State and Local Tax (SALT) practice, he helps companies and individuals identify tax savings via reverse audits, implement new multistate tax filing positions, file refund claims, handles audit defense and tax controversies via administrative appeals, confidential settlement negotiations, closing agreements and voluntary disclosure programs. Prior to joining Armanino, Mr. Fix was counsel in the state and local tax group of an Amlaw 100 law firm, where he advised Fortune 100 companies, partnerships, start-up companies and high-net-worth individuals on income and franchise taxes, sales and use taxes, and local business taxes around the country. His technical tax expertise and extensive experience handling complex tax disputes before taxing agencies allows him to efficiently obtain optimal outcomes for his clients. Mr. Fix is a frequent author and speaker on SALT issues. He has been published in national tax publications and has been invited to speak for various tax associations, including The Council on State Taxation (COST), Institute for Professionals in Taxation (IPT), California Tax Foundation (CalTax), Tax Executives Institute (TEI), Strafford Publications and the California Lawyers Association.
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Mike Shaikh, JD, LLM
Partner
Armanino
Mr. Shaikh is Armanino’s State and Local Tax (SALT) West Region practice leader. He advises clients on state... | Read More
Mr. Shaikh is Armanino’s State and Local Tax (SALT) West Region practice leader. He advises clients on state and local tax matters related to administrative audits, corporate and personal income, property, sales and use, payroll and business licenses. While starting with a holistic approach to an organization’s multistate tax considerations, Mr. Shaikh also provides guidance with respect to individual jurisdictions. He has extensive experience before California taxing agencies, including the California Franchise Tax Board, the California State Department of Tax and Fee Administration and the California State Board of Equalization. A frequent author and speaker on SALT issues, Mr. Shaikh has published in numerous national tax publications and has been invited to speak for various associations. He has also been quoted by national publications including NPR’s Marketplace and Law 360.
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CPE On-Demand