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

State tax administrators from Georgia, Illinois, Maryland, New Jersey, and New York discuss pressing challenges including staffing constraints, unclaimed tax credits, and federal tax change impacts. Topics include audit practices, technology modernization, dispute resolution programs, and significant pending cases across multiple jurisdictions.

This session examines practical sales and use tax issues including entity-based, transaction-based, and product-based exemptions. Practitioners learn about exemption certificate requirements, good faith acceptance standards, direct pay permits, and manufacturing exemption controversies.

Experts analyze the evolution from cost of performance to market-based sourcing and its implications for multistate taxpayers. Key cases including Sirius XM, Synthes, and look-through sourcing disputes in Washington and Ohio illustrate the complexities of modern apportionment rules.

This panel examines state income taxation of multinational companies, including nexus considerations, treaty limitations, and GILTI treatment variations across states. Combined reporting issues including water’s edge versus worldwide reporting and Kraft General Foods considerations are addressed.

Partnership taxation presents complex challenges when state rules layer onto federal provisions. This session addresses state taxation of partnership income and examines developments concerning pass-through entity taxes that continue to create operational complexities for practitioners.

This panel addresses challenges arising from applying traditional tangible property sales tax regimes to software and digital products. Topics include taxability determinations, exemption analysis, and sourcing receipts from digital transactions in an evolving technological landscape.

This session focuses on state tax issues facing individuals including domicile determinations and residency questions. Special attention is given to the convenience of the employer test, including the pending Zelinsky case challenging New York’s convenience rule.

Local tax administration creates significant complexity beyond state-level taxation, particularly in jurisdictions like Louisiana and Colorado with separate local administration. This panel provides guidance on navigating different local tax regimes and managing compliance burdens.

As governments increasingly seek revenue through expanded taxation, taxpayer advocacy becomes critical. This panel addresses effective lobbying strategies to ensure taxpayer voices are heard in the legislative process affecting state and local tax policy.

This session provides an overview of ethical guidelines for state and local tax practitioners. New issues concerning technology use in providing tax services are examined alongside traditional professional responsibility considerations.