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  • videocam On-Demand Webinar
  • signal_cellular_alt Intermediate
  • card_travel Corporate Tax
  • schedule 110 minutes

SALT Developments in Western States: Recent Legislation, Nexus, IRC Conformity, Apportionment, Filing Methods

$247.00

This course is $0 with these passes:

CPE
ALL
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About the Course

Introduction

This webinar will delve into the latest legislative and regulatory updates across western states. Our panel of knowledgeable state and local income tax professionals will cover economic nexus trends and changes in IRC conformity, tax base, apportionment, and filing methods in these states.

Description

Colorado led the way in 2022, implementing a retail delivery fee. The fee is imposed on deliveries by motor vehicle to Colorado locations that include an item subject to its state sales and use tax. Initially, the fee was 27 cents, increasing to 29 cents by June 30, 2025. Washington is considering following suit with a similar charge of 30 cents per order. The popularity of Amazon, Uber Eats, and other delivery services, and the anticipated revenue these fees generate, means other states will likely follow.

Additional revenue raisers in the western states include California's suspension of the NOL deduction for 2024-2026. Individual and corporate taxpayers with less than $1 million in taxable income escape the suspension, and the NOL carryover period is extended by a year for those who do not.

The western states continually implement, update, and change rules affecting businesses and individuals subject to tax. SALT practitioners must stay abreast of impending and recently imposed guidelines in the west to ensure taxpayers are prepared for these legislative changes.

Listen as our panel of notable state and local tax experts leads practitioners through recent developments in Arizona, California, Colorado, New Mexico, and other states in the western U.S.

Presented By

Meredith Smith
Principal
Aprio, LLP

Ms. Smith combines technical knowledge with an in-depth industry understanding of state and local tax (SALT) issues to help clients navigate the complexities of tax laws governing SALT issues. Her practice covers state income tax, sales and use tax, and state payroll tax. With more than 20 years of experience in SALT, Ms. Smith works with clients to design sustainable planning strategies that align with tax-specific business goals, while identifying risk areas and compliance requirements.

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Judy Vorndran, CPA, JD
Tax Partner, State and Local Tax
Aprio Advisory Group, LLC

Ms. Vorndran helps clients and tax professionals navigate the morass of state and local tax issues with the goal of making it less “taxing!” She is a nationally recognized thought leader and award-winning instructor with a steady focus on finding ways to simplify complex state and local tax issues and resolve areas of state tax controversy.

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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

    Thursday, May 15, 2025

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

  1. Recent SALT developments in the western states
  2. Arizona
  3. California
  4. Colorado
  5. New Mexico
  6. Oregon
  7. Other states

The panel will cover these and other critical issues:

  • Recent legislative updates pertaining to nexus, apportionment, and filing methods in the western states
  • Arizona's new IRC conformity updates and legislative proposals affecting corporate income tax sourcing
  • Colorado's new law on impact fees
  • Nevada's new sales tax exemptions and unemployment taxable wage base increase
  • California's suspension of NOL deductions

Learning Objectives

After completing this course, you will be able to:

  • Identify recent legislative rulings across the western states
  • Determine how Montana's adoption of a single-sales factor apportionment formula impacts companies doing business in the state
  • Decide how the suspension of the NOL deduction in California impacts businesses
  • Ascertain the impact of retail delivery fees on Colorado taxpayers
  • 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 .