Current Trends in State Income Tax: Nexus, P.L. 86-272, Federal Disconformity, and Revenue Sourcing

Course Details
- smart_display Format
On-Demand
- signal_cellular_alt Difficulty Level
Intermediate
- work Practice Area
Corporate Tax
- event Date
Thursday, July 11, 2024
- schedule Time
1:00 p.m. ET./10:00 a.m. PT
- timer Program Length
110 minutes
-
BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.
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.
Faculty

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.

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.
Description
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.
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
NASBA Details
Learning Objectives
After completing this course, you will be able to:
- Identify specific trends in the taxation of state income
- Determine best practices to stay abreast of constantly changing SALT rules
- Decide which states tax SaaS
- Ascertain which states have adopted PTE taxation regimes
- Field of Study: Taxes
- Level of Knowledge: Intermediate
- Advance Preparation: None
- Teaching Method: Seminar/Lecture
- Delivery Method: Group-Internet (via computer)
- Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
- Prerequisite: Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of SALT taxation, nexus and apportionment as it applies to multi-state businesses.

Strafford Publications, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.
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