Interested in training for your team? Click here to learn more

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 program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

Thursday, July 11, 2024

1:00pm-2:50pm EDT, 10:00am-11:50am PDT

Early Registration Discount Deadline, Friday, June 14, 2024

or call 1-800-926-7926

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.


With 50 states and D.C., staying abreast of the rapidly changing tax rules affecting state income tax is challenging. Even when states adopt the same tax framework, each state's interpretation of its application is different.

Some states conform with the IRS treatment while others adopt the changes as of a specific date, and still other states decouple from the federal treatment.

Listen as our panel of state and local tax experts discusses the most recent changes in SALT, and how to address these, for state and local tax advisers working with multistate businesses.



  1. Changing state tax landscape
  2. Impact of Wayfair on nexus and new state tax laws
  3. Trends in state income tax
    1. Economic nexus
    2. Public Law 86-272
    3. Federal conformity/disconformity
    4. Apportionment trends


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


Fix, Yoni
Yoni Fix, JD, LLM


Mr. Fix is a partner in the firm’s State and Local Tax (SALT) practice, he helps companies and individuals...  |  Read More

Shaikh, Mike
Mike Shaikh, JD, LLM


Mr. Shaikh is Armanino’s State and Local Tax (SALT) West Region practice leader. He advises clients on state...  |  Read More

Attend on July 11

Early Discount (through 06/14/24)

CPE credit processing is available for an additional fee of $39.
CPE processing must be ordered prior to the event. See NASBA details.

Cannot Attend July 11?

Early Discount (through 06/14/24)

CPE credit is not available on downloads.

CPE On-Demand

See NASBA details.