Learning Objectives

• Identify key misconceptions about SALT affecting modern businesses.
• Discuss the impact of Wayfair on economic nexus thresholds.
• Differentiate between physical nexus and economic nexus rules.
• Analyze how remote work reshapes SALT compliance obligations.
• Explain the role of voluntary disclosure agreements in reducing penalties.

State and Local Tax (SALT) is one of the most dynamic areas of modern business. With tax laws evolving rapidly and remote work changing traditional boundaries, companies must rethink their compliance strategies. But how do you navigate physical versus economic nexus rules, Wayfair’s ripple effects, or the tax consequences of employees scattered across states? This CE course breaks down these complex issues in a way that’s both practical and approachable.

Guided by industry experts, we’ll explore the misconceptions businesses often hold, such as thinking SALT only applies to large corporations, and highlight how even smaller organizations face significant risks. You’ll also discover how voluntary disclosure agreements can help mitigate historical liabilities, and how digital-first companies can avoid the trap of over-compliance. This course will arm you with actionable strategies to reduce exposure, strengthen compliance, and stay ahead of state-level audits.