TAX2602. Multistate Tax Update

Stay ahead of the ever evolving landscape of state and local taxation with this concise, high impact session that translates the latest 2025–2026 legislative changes into clear, actionable guidance. You’ll explore emerging nexus standards—examining recent court rulings and statutes that redefine “economic presence” and trigger new filing obligations—while comparing modern apportionment methods like single factor sales and market based sourcing. We’ll also track key conformity dates and “decoupled” OBBBA provisions across major states.

Learning Objectives:

• 1. Recognize the ability of a state to tax out-of-state businesses.
• 2. Review the impact of state taxation on remote employees.
• 3. Identify planning opportunities to minimize the impact of multistate taxation.