The COVID pandemic has dominated the 2020 headlines. Congress responded to the pandemic by adopting the CARES Act, a federal law that also has significant SALT ramifications. States responded by modifying their nexus and withholding rules for employees working from home. Join David A. Hughes and Samantha K. Breslow for this session where they will explore those developments in addition to other current SALT hot topics, including nexus, apportionment, the tax base, exemptions, residency, WFH issues and much more.
- Learn about how the CARES Act impacts SALT.
- Hear about how states modified their nexus and withholding rules in response to COVID.
- Understand how recent state income tax cases affect nexus, sourcing, businesses income, flow throughs and residency.
- Hear about recent sales and use tax cases concerning exemptions, software and bundled transactions.
- Understand how these recent cases and legislative developments affect your client’s potential exposure to state and local tax.