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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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AICPA National Tax Conference

Nov 16-17, 2020 - Live online - It's time again to look at the industry's most reliable guidance. You'll find coverage of the most pressing issues and opportunities...

Conference – Virtual IRS practice & procedure Intermediate

Multistate Taxation - Tax Staff Essentials

Develop a working knowledge of both multistate tax compliance and related planning opportunities in this self-study course.

Course – Online 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

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

Factor Presence Nexus Standards and Market-Based Sourcing: A Tough Combination for Service Businesses

Factor presence nexus standards and market-based sourcing of services for sales factor purposes have gained steam in state legislatures. Learn more about this trend.

Article Nexus Intermediate

A closer look at sales and use taxation of the cloud

The growth of cloud technology means that what used to be clearly the sale of tangible personal property is now digital and challenging to classify for sales and use...

Article State & local tax (SALT) Foundational