Current California Tax Issues: New Sales Tax Nexus Thresholds, Market-Based Sourcing Rules, Pass-Through Entities, and Local Taxes
Note: CLE credit is not offered on this program
Recording of a 110-minute CPE webinar with Q&A
This course will guide SALT professionals through the complexities of California tax compliance, and provide an update on the latest developments in California business taxation, including market-based sourcing, pass-through entities, local taxes imposed by San Francisco and Los Angeles, and the recently enacted economic nexus standard for use tax registration and collection.
- Doing business in California
- Use tax collection after Wayfair
- Market-based sourcing rules
- Pass-through entity taxation
- Other current developments
The panel will cover these and other essential issues:
- When is a business liable for use tax collection in California?
- What if a business registered for use tax collection under the lower threshold?
- What constitutes nexus for a service-based business in California?
- What are the California filing requirements for pass-through entities?
- When is an LLC required to pay the LLC tax and fee?
Michael J. Cataldo
Cataldo Tax Law
Mr. Cataldo represents corporate and individual clients in state and local tax controversies across the country during... | Read More
Mr. Cataldo represents corporate and individual clients in state and local tax controversies across the country during audits, administrative appeals, litigation and settlement. He also provides state and local tax planning and transactional advice. His practice focuses primarily on state and local corporate income and franchise tax, sales and use tax, real property transfer tax, personal income tax and gross receipts tax imposed by jurisdictions throughout the country. He regularly represents and advises clients from a broad range of industries on issues such as nexus, apportionment, business/non-business income, unitary combined reporting, and the taxability and sourcing of transactions for sales and use taxes.Close
Mr. Thacher leads the firm’s SALT practice, primarily focused on state and local tax consulting, as well as... | Read More
Mr. Thacher leads the firm’s SALT practice, primarily focused on state and local tax consulting, as well as planning and controversy. He spent 17 years with Big 4 accounting firms, building a deep technical background in income and franchise tax, sales/use tax, local taxes, and credits and incentives.Close