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SALT Developments in Western States: Recent Legislation, Nexus, IRC Conformity, Apportionment, Filing Methods

A live 110-minute CPE webinar with interactive Q&A

This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

Thursday, May 15, 2025

1:00pm-2:50pm EDT, 10:00am-11:50am PDT

Early Registration Discount Deadline, Friday, April 18, 2025

or call 1-800-926-7926
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This webinar will delve into the latest legislative and regulatory updates across western states. Our panel of knowledgeable state and local income tax professionals will cover economic nexus trends and changes in IRC conformity, tax base, apportionment, and filing methods in these states.

Description

Colorado led the way in 2022, implementing a retail delivery fee. The fee is imposed on deliveries by motor vehicle to Colorado locations that include an item subject to its state sales and use tax. Initially, the fee was 27 cents, increasing to 29 cents by June 30, 2025. Washington is considering following suit with a similar charge of 30 cents per order. The popularity of Amazon, Uber Eats, and other delivery services, and the anticipated revenue these fees generate, means other states will likely follow.

Additional revenue raisers in the western states include California's suspension of the NOL deduction for 2024-2026. Individual and corporate taxpayers with less than $1 million in taxable income escape the suspension, and the NOL carryover period is extended by a year for those who do not.

The western states continually implement, update, and change rules affecting businesses and individuals subject to tax. SALT practitioners must stay abreast of impending and recently imposed guidelines in the west to ensure taxpayers are prepared for these legislative changes.

Listen as our panel of notable state and local tax experts leads practitioners through recent developments in Arizona, California, Colorado, New Mexico, and other states in the western U.S.

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Outline

  1. Recent SALT developments in the western states
  2. Arizona
  3. California
  4. Colorado
  5. New Mexico
  6. Oregon
  7. Other states

Benefits

The panel will cover these and other critical issues:

  • Recent legislative updates pertaining to nexus, apportionment, and filing methods in the western states
  • Arizona's new IRC conformity updates and legislative proposals affecting corporate income tax sourcing
  • Colorado's new law on impact fees
  • Nevada's new sales tax exemptions and unemployment taxable wage base increase
  • California's suspension of NOL deductions

Faculty

Smith, Meredith
Meredith Smith, CPA
Senior Tax Manager
TaxOps

Ms. Smith expertly weaves real-life examples into why business taxpayers, tax professionals, and tax providers should...  |  Read More

Vorndran, Judith
Judith B. Vorndran, JD, CPA, MSBA
Partner
TaxOps

Ms. Vorndran helps clients and tax professionals navigate the morass of state and local tax issues with the goal of...  |  Read More

Attend on May 15

Early Discount (through 04/18/25)

CPE credit processing is available for an additional fee of $39.
CPE processing must be ordered prior to the event. See NASBA details.

Cannot Attend May 15?

Early Discount (through 04/18/25)

CPE credit is not available on downloads.

CPE On-Demand

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