• videocam Live Webinar with Live Q&A
  • calendar_month October 27, 2026 @ 1:00 PM ET/10:00 AM PT
  • signal_cellular_alt Intermediate
  • card_travel Corporate Tax
  • schedule 110 minutes

California SALT: Nexus, Apportionment, and Sourcing Developments

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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

Michael J. Cataldo
Shareholder
Cataldo Tax Law, PC

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. 

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Stacey Chamberlain, CPA
Principal
Aprio Advisory Group, LLC

Ms. Chamberlain is a State and Local Tax (SALT) professional with more than 25 years of experience in public and private sector accounting. Her specialties include state income and franchise tax, sales and use tax, and strategic tax planning for flow-through entities and C corporations across diverse industries. Ms. Chamberlain is passionate about designing solutions that improve business tax outcomes and mitigate risk, while identifying opportunities for savings and efficiency.

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Credit Information

  • 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 PTE election developments

V. California's market-based sourcing regulations

VI. Recent California judicial and administrative developments

VII. 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
  • California pass-through entity tax election planning and extension through 2030
  • 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.

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .