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State & local tax (SALT)

About this topic

Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.

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Multistate Taxation - Tax Staff Essentials

Spotlighting updates on the latest state tax reforms, this self -study course will help you develop a working knowledge of both multistate tax compliance and related...

Course – Online Nexus Intermediate

AICPA National Tax Conference

Nov 13, 2019 - Nov 14, 2019 - Washington, DC - Attend the AICPA National Tax Conference and remain up-to-date on critical issues and changing tax legislation that...

Conference – Live,   Course – Online,   Conference – Virtual IRS practice & procedure Intermediate

Multistate Income Tax

Develop a working knowledge of both multistate tax compliance and related planning opportunities.

Course – Textbook Nexus Intermediate

Tax Staff Essentials, Level 2 - Experienced Staff

Level 2 is designed for junior tax staff who want to take on a wider variety of firm engagements and establish a supervisory role within the firm. This level will...

Course – Online Formation, liquidation & reorganization Intermediate

Multistate Income Tax

Develop a working knowledge of both multistate tax compliance and related planning opportunities. With the rate of change, you can't afford to be out-of-date with your...

Webcast State & local tax (SALT) Intermediate

Nexus Update: Latest Developments in State Income, Franchise, and Sales Taxes

Learn the various ways that states define and enforce nexus and how to determine when your company or client has nexus in a state, thus requiring the filing of tax...

Course – Online Nexus Intermediate

The canned software conundrum: Inconsistent state corporate income tax treatment

This item discusses the interplay between Public Law 86-272 and the federal treatment of computer software. treatment of computer software, as well as two states’...

Article Allocation & apportionment Intermediate

Dealing with state tax issues? It comes down to domicile

This article discusses the concept of domicile which can protect taxpayers who have residences in more than one state.

Article Domicile Foundational

How to manage sales and use tax risk

This article discusses how an external sales and use tax policies and procedures review can help in avoiding problems before they occur.

Article Tax computation Intermediate

Sales and Use Tax Audit Sampling

This article discusses various types of sampling as well as methodologies of certain states.

Article Tax computation Intermediate

Medical Device Excise Tax: Moratorium Considerations and FAQs

This article discusses some frequently asked questions with respect to the medical device excise tax and the current state of the law.

Article Tax computation Intermediate

Digital Streaming and Technology Platforms: Disparity in Sales Tax Treatment

This column includes examples and scenarios from different states that illustrate various sales tax treatment approaches.

Article Reporting & filing requirements Intermediate