Intermediate State and Local Taxation 2025 (presented by NYU School of Professional Studies) (Day 2)

A Q&A session with state tax commissioners and general counsel from Georgia, Illinois, Maryland, New York, and New Jersey. Participants discuss current state tax issues, policies, and implementation challenges facing both taxpayers and administrators.

An in-depth examination of practical sales and use tax issues including analysis of potential exemptions and administration of exemption certificates. Presenters explore documentation requirements and compliance strategies for taxpayers.

This panel addresses complex apportionment issues including customer-based sourcing, look-through apportionment, and issues arising from business sales. The session also covers requesting alternative apportionment when statutory formulas fail to fairly reflect taxpayer activity.

Examining state income taxation of multinational companies operating in the US, including treatment of non-ECI, treaty-protected income, and GILTI. The panel also addresses combined return composition and the push toward permanent worldwide reporting requirements.

This session covers the complex application of state tax rules to partnerships, including pass-through entity taxes enacted as SALT cap workarounds. Topics include BBA conformity, PTET elections, and investee look-through sourcing for partnership interest sales.

Addressing the extension of traditional sales tax regimes to software, SaaS, and digital products including taxability determinations and sourcing challenges. The panel examines current litigation, Internet Tax Freedom Act implications, and uniformity efforts across states.

This session focuses on state tax issues facing individuals including domicile determination, statutory residency tests, and taxation of compensation. Special attention is given to New York’s convenience of the employer rule and its application to remote workers.

Examining the thorniest issues practitioners face with local tax impositions across jurisdictions like Colorado home rule cities, Louisiana parishes, and Chicago. The panel addresses base variations, separate administration challenges, and strategies for managing compliance complexity.

This panel discusses the importance of lobbying to ensure taxpayer voices are heard in the legislative process. Topics include registration requirements, framing tax policy arguments effectively, and building relationships with legislators and their staff.

An overview of ethical guidelines for SALT practitioners including AICPA rules, ABA Model Rules, and Circular 230 requirements. The session addresses emerging issues including AI usage, privilege protection, and ethical considerations in tax controversy practice.