SALTovation: Navigating the Complexities of State and Local Tax by Aprio

In this episode of the SALTovation Podcast, Meredith Smith and Judy Vorndran join Stephanie Lipinski Galland, Principal at Miles & Stockbridge, for a lively conversation about how the shift from a "bricks" to a "clicks" world has reshaped sales tax. A 10th-generation Virginian, Stephanie highlights her time at the Virginia Department of Taxation and at the Gap, where she helped navigate one of the earliest decisions in online retail: whether to collect sales tax at the point of an internet sale, which turned online tax collection into a business problem, not just a tax one.

The discussion moves...

In Part 2 of this SALTovation Podcast, Meredith Smith and Judy Vorndran reconnect with Diane Yetter, Founder of the Sales Tax Institute and YETTER Tax, to explain what the Streamlined Sales Tax (SST) organization is and discuss its purpose to simplify and modernize sales tax administration to substantially reduce the burden of tax compliance.

The conversation pivots to the Certified Service Provider (CSP) model and Diane shares a recent client situation in which a published state database produced an under-collection result, and the seller carried no liability because of CSP participation. The episode closes with a forward-looking discussion...

In this episode of the SALTovation podcast, Aprio's Judy Vorndran and Meredith Smith welcome back four-time guest Diane Yetter, founder of YETTER Tax and the Sales Tax Institute, for a candid look at where sales tax technology has been, where it is now, and where it is heading. Diane outlines her 41 years of work in the field, from her start as a Kansas state auditor to building exemption certificate tools in Lotus 1-2-3 in 1985, to consulting with global manufacturers on transaction tax implementations.

The conversation delves into issues making sales tax harder than ever: the post-Wayfair...

In part two of Aprio’s SALTovation Podcat with Andrea Muse, Editor-in-Chief of Tax Notes State, Meredith Smith and Stacey Roberts explore the editorial engine behind the publication and identify relevant state and local tax issues. Andrea discusses how topics make it onto the Tax Notes State agenda, the importance of reader input, and how the publication is geared to respond to real life issues.

In addition, the team discusses SALT-specific topics including the One Big Beautiful Bill Act and its ripple effects on state conformity and revenues, the still-unresolved Maryland digital advertising tax litigation, the Multistate Ta...

In this episode of the SALTovation Podcast, Aprio’s Meredith Smith and Stacey Roberts sit down with Andrea Muse, Editor-in-Chief of Tax Notes State, to explore her journey from aspiring doctor to tax policy expert and journalist. Andrea shares insights from her time at the Virginia Department of Taxation, where she focused on legislative policy and guidance, and reflects on how those experiences shaped her understanding of complex state tax issues.

The speakers also dive into the mission of Tax Analysts, publisher of Tax Notes State, and why staying informed on developments like Colorado’s Netflix case and...

In part two of Aprio’s conversation with Michael Cataldo from Cataldo Tax law firm, we explore the distinction between business and non-business income and the complexities of the throw-out rule in California’s evolving tax landscape. Michael also highlights current cases to watch and explains why early issue identification is critical for taxpayers.

The discussion will also cover how major transactions can trigger sourcing disputes and why practitioners should stay proactive with return reviews and apportionment strategies to help reduce audit risk.

Key Takeaways:

Join Aprio and our guest Michael Cataldo from Cataldo Tax law firm for an update on the latest changes in California state and local taxes. We will discuss the new legislation that aligns California more closely with the Internal Revenue Code and highlight key exceptions.

In addition, we’ll cover apportionment, nexus, and market-based sourcing challenges, plus recent income tax cases shaping the rules for doing business in California. Listen now for the latest insights to help stay ahead in the rapidly evolving tax landscape.

Key Takeaways:

Join Aprio and our guest Michael Cataldo from Cataldo Tax law firm for an update on the latest changes in California state and local taxes. We will discuss the new legislation that aligns California more closely with the Internal Revenue Code and highlight key exceptions.

In addition, we’ll cover apportionment, nexus, and market-based sourcing challenges, plus recent income tax cases shaping the rules for doing business in California. Listen now for the latest insights to help stay ahead in the rapidly evolving tax landscape.

Key Takeaways:

This week, we are excited to announce our integration into Aprio, a leading advisory and accounting firm. Meredith Smith, Judy Vorndran, Carli Huband, and Jeff Glickman share the story behind this exciting milestone, and the conversations, values, and vision that brought the two organizations together.

By combining forces with Aprio, we’re expanding the depth of expertise, resources, and support we can offer to businesses navigating the ever-changing world of state and local taxes. This alignment allows us to better serve our clients through enhanced collaboration, broader service capabilities, and access to a nationwide network of professionals.

Colorado’s recent elimination of the vendor fee marks a major shift in the state’s sales and use tax system, with big implications for small businesses and the wider economy. In this episode, we continue our conversation with Jenn Penn and Shanah Schaffer, breaking down what this change means for compliance, operational challenges, and the business community at large.

Together, we explore how business owners can collaborate to navigate these changes and advocate for a fairer tax landscape.

Key Takeaways:

Ongoing advocacy, collaboration, and policy reform are helping shape a more efficient and equitable tax environment for businesses across Colorado.

This week, we dive into the work of the Coalition to Simplify Colorado Sales Tax, a group dedicated to reforming one of the nation’s most complex sales and use tax systems. Our guest, Jenn Penn, founder of Dome Strategies, joins us alongside Shawna Shafer, owner of Absolutely Advanced Accounting, to discuss the Coalition’s mission and milestones since its launch in 2014. Together, they share insights into the Coalition’s legislative successes, and we explore key initiatives, like t...

In this episode, we continue our conversation with Jeremy Scott to take an in-depth look at Canadian tax policy. With a focus on the regional nuances that shape taxation strategies, Jeremy discusses Quebec’s trailblazing implementation of the Netflix tax and its impact on multinational corporations operating in Canada.

Listen to learn how Quebec’s unique civil law framework and assertive tax policies have set a benchmark that influences other provinces and territories.

Key Takeaways:

In this episode, we dive into the complex world of Canada’s sales tax system, covering the Goods and Services Tax (GST), Harmonized Sales Tax (HST), and various provincial sales taxes (PSTs). Our guest, Jeremy Scott, shares insights on navigating tax compliance and the evolving registration rules, including the recent changes of the “Netflix tax.”

We break down the distinctions between federal and provincial obligations and explore what these mean for international businesses operating in Canada. Drawing on his experience as both a practitioner and in-house tax leader, Jeremy provides a unique perspective on the challenges organizations face i...

Our conversation continues with Glenn McCoy as we examine pressing issues such as ethics, artificial intelligence, and tariffs. McCoy underscores how these factors are reshaping the future of tax practice, stressing the need for professionals to stay adaptable and well-informed amid rapid technological innovation and regulatory change.

He also offers his perspective on the ethical challenges posed by artificial intelligence in tax preparation, along with the evolving role of tariffs and their impact on taxation.

Key Takeaways:

In this episode of SALTovation, Glenn McCoy shares his journey through state and local tax, from law school and government service to corporate leadership and consulting. He reflects on career-defining moments, including moves from Oklahoma to New York and the impact of events like the Oklahoma City bombing and 9/11.

Glenn’s story highlights resilience, adaptability, and valuable lessons for navigating the ever-changing SALT landscape.

Key Takeaways:

In this episode, Stacey and Meredith explore the complex world of state and local taxation, focusing on one of the most misunderstood topics: nexus. Our team of tax professionals unpacks the common myths businesses often hold, especially around physical presence and economic nexus rules.

A key misconception we address is the belief that a company’s tax responsibilities stop at its state of incorporation. In reality, doing business and making sales across multiple states can create tax obligations in each of those jurisdictions.

Key Takeaways:

In this episode of the SALTovation podcast, we unpack how artificial intelligence is reshaping tax compliance and the unique challenges that come with managing tariffs in local tax systems. Our guest, Scott Peterson from Avalara, shares insights on how generational shifts in tax expertise are influencing today’s policy landscape.

We also dive into the world of digital goods and licensing, offering practical strategies for navigating the complexities of tax automation. Throughout the conversation, we highlight the vital role of human oversight, reminding us that while technology streamlines processes, informed human judgment remains essential.

Key Ta...

In this episode of the SALTovation podcast, we dive into the complex world of sales tax compliance and explore how technology is playing a vital role in helping businesses stay ahead. We welcome back Scott Peterson from Avalara, who brings deep insight into the ever-changing landscape of state tax policy and the challenges companies face in keeping up.

Scott shares how Avalara works closely with both businesses and government agencies to simplify the process of managing tax obligations, from handling large volumes of returns to adapting to shifting regulations.

Key Takeaways:

In this episode, we continue our conversation with Dave Kupiec, CPA, JD, and Natalie Martin, JD, of Kupiec & Martin, LLC, for a deep dive into Illinois tax law. We break down the often-overlooked Illinois franchise tax—a complex and frequently misunderstood area of state taxation. We explore how this tax impacts businesses, particularly during audits in Chicago and Cook County, and highlight the hidden risks that can catch taxpayers off guard.

You’ll gain key insights into potential liabilities and learn proactive strategies to stay ahead of compliance issues. The conversation also underscores the importance of strong coll...

In this episode, we’re joined by Dave Kupiec, CPA, JD, and Natalie Martin, JD, of Kupiec & Martin, LLC, for a deep dive into Illinois tax law. Drawing on their extensive experience with the Illinois Department of Revenue and major corporations, they unpack the recent Pepsi case, offering insights into the state’s Tax Tribunal and appellate process.

We explore the importance of strong documentation, how administrative decisions can impact taxpayers, and key strategies for navigating Illinois’s complex tax landscape.

Key Takeaways:

In this episode of the SALTovation podcast, we unpack the complex and shifting economic landscape of Colorado, focusing on how recent tax policies are reshaping the business environment. We continue our conversation with Ed Sealover, VP of Strategic Initiatives at the Colorado Chamber of Commerce, and explore key legislative developments, including new targeted tax credits designed to spark innovation and boost tourism across the state.

We take a closer look at the evolving role of the Taxpayer’s Bill of Rights (TABOR) and its ripple effects on efforts to reform business personal property taxes and discuss the co...

As Colorado heads into 2025, big fiscal decisions loom. In this episode, we sit down with Ed Sealover, VP of Strategic Initiatives at the Colorado Chamber of Commerce, to unpack the state’s growing budget deficit and what it could mean for both businesses and residents.

We explore hot-button issues like the proposed rollback of software tax exemptions and the controversial retail delivery fees. Ed breaks down the tough balancing act lawmakers face, and how to fund essential services without stifling economic growth.

From the halls of the Capitol to the boardrooms of local businesses, we ex...

This week we continue our conversation with Diane Yetter, President and Founder of Yetter Tax and the Sales Tax Institute. We unpack recent changes to Illinois tax law—specifically through the lens of the PetMeds case—and explore the broader impact of South Dakota’s use tax ruling. We also break down what these shifts mean for taxpayers and why it’s more important than ever to stay alert in the ever-changing world of state and local taxation.

From choosing the right software to understanding key decision factors like taxability content, geographic coverage, and platform compatibility, listen for prac...

More than a dozen states have repealed the 200 transaction threshold for economic nexus, aiming to ease the burden on small sellers. Our guest Diane Yetter, President and Founder of Yetter Tax and the Sales Tax Institute, breaks down what these changes mean for businesses, particularly those navigating multi-state sales. Diane explains why small sellers can no longer rely solely on transaction counts to determine nexus and why a broader understanding of tax obligations is now essential.

We unpack the benefits of these reforms, the challenges that persist, and what steps businesses should take to stay compliant in...

In this episode of the Saltovation Podcast, we continue our conversation with Brent Reeves, co-founder of CereTax. Brent unpacks the power of API-first architecture and explains why seamless integrations are critical, often solving problems businesses don’t even know they have.

Together, we explore key topics like audit readiness, the pitfalls of legacy systems, and the importance of building tax processes right from the start to avoid costly missteps. Brent also shares insights on the growing trend toward technology-enabled services, where automation is enhanced, not replaced, by human expertise.

Whether you're a tax professional or ju...

We’re talking with Brent Reeves, a seasoned entrepreneur and trailblazer in tax technology, on the SALTovation podcast this week. Brent shares the story behind launching SureTax and how that journey led to the creation of his latest venture, CereTax.

We dive into what it takes to disrupt the sales tax space—from building agile teams to staying ahead of constantly shifting compliance demands. Brent breaks down how his approach to solving real-world tax challenges with smart, scalable tech has helped businesses of all sizes stay compliant and future-ready.

Join us as we explore the art...

This week on the SALTovation podcast we continue our conversation with Michael Cataldo. Michael breaks down Public Law 86272 and how it affects businesses in California. He discusses the market-based sourcing rules and key cases like Bindley and Luber, which highlight the challenges of tax compliance in the state. Meredith, Stacey, and Michael talk about Governor Newsom’s budget proposals and how they could impact financial institutions, especially with the potential switch to a single sales factor for apportionment.

Listen for tips on how to navigate California’s tricky tax regulations and how upcoming changes could impact the futu...

This week on the SALTovation podcast, Michael Cataldo breaks down the key market-based sourcing regulations that will shape state tax practices in 2025 and beyond. We explore the shifting landscape of state and local taxation, with a strong focus on California’s latest regulatory developments.

Join us as we unpack the complexities of these changes, their broader implications, and why tax professionals must stay ahead of the curve. We also dive into the controversial “look-through” approach, which redefines how service-based income is sourced—a debate extending far beyond California’s borders.

Key Takeaways:

This week on the SALTovation podcast we continue our conversation with Ryan Minnick, COO at FTA, about the technological hurdles tax agencies are facing today. We examine the tension between user-friendly taxpayer portals and the need for strong security measures, noting that legislative complexities and resource limitations contribute to cumbersome interfaces. Ryan highlights the importance of balancing accessibility and security to improve voluntary compliance. He also discusses the significant financial investment required to modernize tax systems and advocate for greater understanding from tax practitioners regarding the complexities of state tax administration.

Key Takeaways:

This week on the SALTovation podcast we speak with Ryan Minnick, COO at FTA, about the crucial role The Federation of Tax Administrators plays in connecting tax administration authorities across the United States, encompassing all 50 states and several major municipalities. We delve into the organization's pivotal role in fostering collaboration among tax agencies, emphasizing its efforts to streamline communication and share best practices among its diverse members. Ryan shares how the FTA endeavors to provide vital support and resources to its stakeholders, underscoring the importance of the FTA in navigating the complexities of state and local taxation.

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In this episode of the SALTovation podcast, we continue our conversation with Paul Archer, exploring the complexities of Colorado's sales tax system and the grassroots efforts to simplify it. Paul shares his journey from attending a national political convention to collaborating with key industry leaders in advocating for tax reform. Judy and Paul discuss the formation of a coalition that successfully passed important legislation aimed at improving audit fairness and simplifying sales tax processes. Paul also emphasizes the need for collaboration and long-term planning in driving meaningful change in tax policy and supporting local businesses.

Join the...

This week, Paul Archer joins the SALTovation podcast to discuss his efforts to simplify Colorado's complex sales tax system, which he describes as a significant burden for businesses. Currently serving as a senior missionary in Nairobi, Kenya, Archer shares his journey from being a business owner to advocating for tax reform. He highlights the challenges of navigating a convoluted tax structure that varies widely across municipalities. Archer’s commitment to change began when he recognized the detrimental effects of the existing sales tax system on local businesses and sought to collaborate with legislators and community leaders. Through his experiences an...

In this episode of the SALTovation podcast, we continue our conversation with Legislator Cathy Kipp. Her recent election to the Colorado State Senate marks a significant development in Colorado's tax landscape. Cathy discusses the importance of stakeholder engagement, as tax professionals and legislators work together to simplify the tax system for small businesses. The conversation reveals the frustrations faced by taxpayers and the necessity for clear regulations amidst the state's unique home rule provisions. Kathy sheds light on the collective effort to improve tax compliance and ease the burdens on businesses while navigating the intricate legal framework of Colorado's...

In this episode of the SALTovation podcast, we are taking a deep dive into the complexities of Colorado's sales and use tax administration, highlighting ongoing challenges and the need for reform. Legislator Cathy Kipp prepares to take her seat in the Colorado State Senate in January 2025 and discusses the significance of this moment in Colorado's tax landscape. Cathy talks about the importance of stakeholder engagement, as tax professionals and legislators work together to simplify the tax system for small businesses. Listen as Cathy explains many of the frustrations faced by taxpayers and the necessity for clear regulations amidst the...

In this episode of the SALTovation podcast, we continue our conversation with Chris Muntifering, Executive Director at the Institute for Professionals in Taxation. We explore the role of the Institute for Professionals in Taxation (IPT) and its unique position in the landscape of tax organizations, highlighting how it distinguishes itself from competitors like the Council of State Taxation. Chris discusses the rigorous process behind IPT's advocacy efforts, including the criteria for supporting cases that benefit its members and the importance of engaging younger professionals as the landscape of tax professionals continues to evolve.

Key...

In this episode of the SALTovation podcast, Chris Muntifering, Executive Director at the Institute for Professionals in Taxation. Chris shares his journey from a finance graduate to a seasoned tax professional, emphasizing how he fell into property tax and eventually became a key player in IPT. Chris discusses the importance of education in tax management, with IPT providing resources for professionals at all levels, from basic to advanced training across various tax disciplines. Listen this week as we explore the importance of community, mentorship, and continuous learning in the field of taxation.

Key Takeaways:

In this episode of the SALTovation podcast, we continue our conversation with industry veteran Kim Blascoe. Kim discusses the critical need for upskilling talent within public accounting firms to meet the growing demand for advisory services. Kim shares why firms must assess their current skill sets and develop their teams to deliver effective advisory services as the industry shifts from a compliance-focused model to a more client-centric approach. Listen this week as we discuss how firms can adapt to these changes, and navigate the challenges posed by competition, and the increasing complexity of client needs.

Key Takeaways:<...

In this episode of the SALTovation podcast, industry veteran Kim Blascoe. With over three decades of experience, Kim shares her professional journey from owning a tax and accounting practice to leading Whipley's national accounting practice and her current role at CPA.com. Kim sheds light on the importance of mentoring in accounting, the strategy behind merging firms, and how to best support CPA firms in their growth and transformation efforts. Listen as we discuss the challenges CPA firms face today, from technology adoption to talent retention.

Key Takeaways:

In this episode of the SALTovation podcast, we continue our conversation with Alicia Gelinas, President & CEO of COCPA. Alicia takes a deep dive into the evolving nature of professional networking, the impact of technology on relationship-building, and the significance of in-person interactions in an increasingly virtual world. With a focus on enhancing the CPA profession, she navigates through the challenges posed by remote work, the Amazon effect, and the need for robust personal connections within the CPA community. Alicia also discusses her vision for the future, aiming to leave a legacy of a connected, supportive, and forward-thinking CPA community.<...

In this episode of the Women to Watch in Sales Tax series, Diane Yetter of the Sales Tax Institute sits down with Meredith Smith, senior tax manager at TaxOps. Meredith shares her journey from starting in public accounting with a focus on income tax to becoming a self-taught sales tax expert at TaxOps. She sheds light on her role within TaxOps' State and Local Tax Group and offers insight into her pride in being adaptable and client-focused in the sales tax domain.

Meredith discusses the importance of being a good listener, particularly in the advisory side of...