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Course Details

Course Information
  • smart_display Format

    Live Online with Live Q&A

  • signal_cellular_alt Difficulty Level

    Intermediate

  • work Practice Area

    Corporate Tax

Date & Time
  • event Date

    Thursday, May 15, 2025

  • schedule Time

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

  • timer Program Length

    110 minutes

Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

$247.00

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.

Faculty

Judith B. Vorndran
Partner
TaxOps

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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Meredith Smith
Partner
TaxOps

Ms. Smith expertly weaves real-life examples into why business taxpayers, tax professionals, and tax providers should care about complex state and local tax (SALT) issues. This knowledge comes from expertly navigating the web of tax laws governing SALT issues for nearly 20 years. From working with clients inside their business, she knows the questions, issues and strategies for resolution that keep businesses on the tax compliance track. Ms. Smith combines technical knowledge and in-depth industry understanding in performing nexus studies, identifying areas of risk, and designing sustainable planning opportunities for achieving tax-specific business goals. Her practice covers state income tax, property tax, sales and use tax, and business incentives and credits. Prior to TaxOps, Ms. Smith was a member of the SALT practice at KPMG, serving large, multi-jurisdictional corporations and multi-tier partnerships across industries. She is a frequent speaker and the host of the SALTovation podcast, a podcast series featuring leading voices in states and local tax. Listen in on your favorite channel: https://saltovation.captivate.fm/listen. 

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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.

Outline

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

Benefits

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

NASBA Details

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.

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.