About the Course
Introduction
This webinar will examine the most significant California state and local tax developments affecting businesses, pass-through entities, and their owners. Our panelists will analyze evolving nexus standards, recent federal SALT deduction changes, developments involving P.L. 86-272 protections for remote sellers, revised market-based sourcing rules, and other current California tax issues impacting multistate taxpayers.
Description
California remains one of the most challenging tax jurisdictions in the country, with complex nexus standards, aggressive enforcement, and constantly evolving rules governing income tax apportionment, pass-through entities, and remote business activities. Recent developments have created new planning opportunities and compliance risks. California's Franchise Tax Board (FTB) finalized its market-based sourcing rules affecting sales of services and intangibles effective for tax years beginning January 1, 2026, requiring businesses and their SALT advisers to revisit nexus requirements.
Listen as our accomplished panel of state and local tax advisers reviews current developments in the state of California and offers practical guidance for advising companies with California filing obligations.
Presented By
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. Mr. Cataldo's 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.
Ms. Roberts has been making state and local tax (SALT) less taxing for thousands of businesses over the last 25 years. As a director of the SALTovation team at TaxOps, she guides dynamic businesses through compliance and strategic planning focused on minimizing risk and strengthening tax positions. Ms. Roberts honed her specialty at Andersen Worldwide/Andersen LLP, KPMG and Deloitte before moving in-house with a Fortune 500 company to administer state and local tax. She has also led the national SALT practice at a regional firm. Ms. Roberts is a member of the Colorado Legislative Task Force Concerning Tax Policy and a frequent speaker, instructor and author on SALT issues for industry and professional organizations.
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BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.
Date + Time
- event
Tuesday, October 27, 2026
- schedule
1:00 PM ET/10:00 AM PT
I. California SALT landscape and enforcement trends
II. Nexus developments and audit focus areas
III. California's interpretation of P.L. 86-272
IV. California's market-based sourcing regulations
V. Recent California judicial and administrative developments
VI. Planning opportunities and risk mitigation strategies
The panel will cover these and other critical issues:
- California nexus standards and current enforcement trends
- Applying the FTB's newly finalized market-based sourcing rules for services, intangibles, and entity sales
- Current status of California P.L. 86-272 guidance and related litigation
- Market-based sourcing developments affecting service and intangible income
Learning Objectives
After completing this course, you will be able to:
- Identify steps businesses can take to mitigate California SALT exposure
- Determine latest Nexus developments in California
- Recognize how the FTB's final market-based sourcing regulations impact service and intangible sales
- Ascertain when internet activities constitute nexus in California
- 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.
BARBRI, 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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