SALTovation: Navigating the Complexities of State and Local Tax by Aprio

In this episode, Stacey Roberts, from TaxOps’ SALTovation Team, and Jamie Overberg from TaxOps Minimization Group, talk about research and development tax credits, also known as R&D.   What You Will Discover: [00:41] How TaxOps Minimization Group focuses on R&D [01:45] Criteria for R&D credit [03:23] Nuances of the state level [08:29] Cloud costs [10:31] Other states with increase...

In this episode, Alexander Korzhen and Tram Le from TaxOps’ SALTovation Team, provide an overview of state taxation of cannabis. They explain how this taxation as an intrastate enterprise, meaning the product is licenced and sold in the state, will affect taxpayers.   What You Will Discover: [00:26] Viewing from a state’s perspective [02:29] State taxation of cannabis is an intrastate enterpr...

In this episode, Meredith Smith and Connie Zoerink from TaxOps’ SALTovation Team, share some tips on how to prepare for an audit.   What You Will Discover: [00:51] How helpful it is to have a pre-audit call [02:15] What documents to submit [03:30] Auditors are people too   Quotables: “I’ve gotten to know being on the industry side for a while too, getting to know auditors that they’re hu...

In this episode of the SALTovation podcast, we speak with Craig Johnson, Executive Director of the Streamlined Sales Tax Governing Board. Craig talks about what the board does and shares some of their accomplishments since 1999 with both participating and nonparticipating states.   Questions asked and answered in this Episode: What is Streamlined Sales Tax Governing Board? What are some of St...

In this episode, Judy Vorndran, Tram Le and Connie Zoerink from TaxOps’ SALTovation Team, continue their conversation about the impact of Colorado’s Sales and Use Tax System (SUTS) and some of the issues for taxpayers to consider.   What You Will Discover: [00:14] Accommodating and managing the risk [03:18] How to navigate licenses [07:24] Things to consider   Quotables: “On audit, just...

In this episode, Judy Vorndran, Tram Le and Connie Zoerink from TaxOps’ SALTovation Team, talk about Colorado’s Sales and Use Tax System (SUTS) and some of the challenges and risks they are seeing with this system.   What You Will Discover: [00:27] What is SUTS [01:26] What is a home rule [03:47] How it logically works [04:40] Challenges and risks [07:33] Risks with historic nexus   Quot...

In this episode, Judy Vorndran and Stacey Roberts from TaxOps’ SALTovation Team share the types and trends in enforcement they are seeing as a result of the Wayfair case and other taxpayer considerations in this highly-charged area of tax.   What You Will Discover: [00:29] What they are seeing with Post-Wayfair Enforcement [02:17] Making sure you file what needs to be filed [06:31] Possibly m...

In this episode of the SALTovation podcast, we speak with Carolynn Kranz, founder and managing member of Kranz & Associates, PLLC, and our own Judy Vorndran. Kranz & Associates is a Washington D.C. law firm that specializes in state and local tax. Carolynn shares her knowledge and perspective from her more than 20 years of experience in SALT to discuss digital taxation. She helps us unders...

In this episode, Judy Vorndran and Stacey Roberts, from TaxOps’ SALTovation Team, talk about what foreign entities or companies should keep in mind as they do business in the U.S. such as filing duties and nexus triggers that states can impose.   What You Will Discover: [01:20] Why states don’t have to follow the U.S. treaties for income tax and sales tax [03:37] How to comply when states req...

In this episode, Judy Vorndran and Stacey Roberts, from TaxOps’ SALTovation Team, provide some things to think about with respect to nexus and what that means from a state and local tax perspective.   What You Will Discover: [00:32] What is nexus and what taxpayers need to know [02:46] What is affiliate nexus [03:36] Stacey and Judy’s reactions to sales tax changes post-Wayfair [07:22] Why th...

Stacey Roberts and Connie Zoerink, from TaxOps’ SALTovation Team, wrap their mini-series on transaction taxes by discussing use tax. They explain how it differs from sales tax and its reporting and licensing requirements.   What You Will Discover: [00:56] The difference between sales tax and use tax [02:04] Reporting requirements for the purchaser [04:08] Does shipping affect the tax rate [07...

Stacey Roberts and Connie Zoerink, from TaxOps’ SALTovation Team, continue their mini-series about transaction taxes with talk about unclaimed property. While unclaimed property is not a tax, it does fall into the state and local tax area.   What You Will Discover: [00:47] What is unclaimed property [01:50] Reporting requirements [03:39] States can audit unclaimed property [04:55] Reporting d...

In a mini-series about transaction taxes, Stacey Roberts and Connie Zoerink, from TaxOps’ SALTovation Team, talk about business personal property tax and share what taxpayers should consider and remember about this tax.   What You Will Discover: [00:45] What is business personal property tax [01:46] Assessment dates based on county [02:12] If lease property counts [02:43] Disclosure options [...

In this episode of the SALTovation podcast, we speak with Helen Hecht, Uniformity Counsel at the Multistate Tax Commission (MTC), and our own Judy Vorndran. Helen provides insight into how the MTC works towards its mission and her role as uniformity counsel.   Questions asked and answered in this Episode: What is the progression of Helen’s career and how did she end up at the MTC? Can you giv...

Meredith Smith, Tram Le and Stacey Roberts, from TaxOps’ SALTovation Team, talk about the changes associated with the PPP loans and franchise tax sourcing in Texas and how that might impact their clients.   What You Will Discover: [00:48] How Texas is handling PPP loans [02:55] What they have learned about some franchise tax sourcing [04:29] How will these rules be implemented?   Quotabl...

In this episode of the SALTovation podcast, Alexander Korzhen and Stacey Roberts, from TaxOps’ SALTovation Team, talk about the state of Maryland’s new digital advertising tax that is scheduled to go into effect in 2022. Alex and Stacey discuss what they know about this new tax so far and what it could mean for taxpayers.   What You Will Discover: [00:30] What is this new tax [04:37] The prac...

In this episode of the SALTovation podcast, Judy Vorndran and Alexander Korzhen, from TaxOps’ SALTovation Team, present the case to hire professional services from proactive tax advisors that can help you stay on top of tax issues. They share why it’s important to work with those that will act in your best interest and not sell you services that you don’t need.   What You Will Discover: [00:2...

In this episode of the SALTovation podcast, Judy Vorndran and Alexander Korzhen, from TaxOps’ SALTovation Team, talk about Chicago’s informational bulletin that defines economic nexus and safe harbor for businesses that conduct business in the Windy City.   What You Will Discover: [00:29] Chicago’s Information Bulletin – Nexus and Safe Harbor [03:06] The potential retroactive enforcement [05:...

In this episode of the SALTovation podcast, we speak with Ed Sealover, senior reporter for Denver Business Journal (DBJ), Laurel Witt, associate counsel with Colorado Municipal League (CML), and our very own Judy Vorndran. Ed and Laurel break down the what, why and how of Colorado's Sales and Use Tax System (SUTS) , which is a destination-based tax system as a result of the Wayfair decision. They...

To wrap up the “Meet the Team” series, hosts Meredith Smith and Alexander Korzhen speak with our very own Judy Vorndran in this episode of the SALTovation podcast. Judy talks about her more than 20 years of experience in public accounting. She shares how her mom contributed to her decision to pursue a business degree and how she carries her passion into her work. Judy also talks about her involvem...

In this episode of the SALTovation podcast, Alexander Korzhen takes over hosting duties as he speaks with Meredith Smith, state and local tax manager, and our very own Judy Vorndran. Recently celebrating her 10 year anniversary, Meredith is the most veteran person at TaxOps in state and local tax (SALT). She shares what changes she has seen at TaxOps as well as in the small and medium market. She...

In this episode of the SALTovation podcast, we speak with Joe Geiger, Tax Consulting Manager at Vertex, Inc., and our very own Judy Vorndran. Joe has been with the company for over 15 years and has more than 25 years of experience with income, sales, use and other taxes, with particular expertise in tax appeals, audit controversies and reverse audits. Joe discusses business acquisitions and previe...

In this episode of the SALTovation podcast, we speak with Erin Neer, founder and CEO of MUNIRevs, and our very own Judy Vorndran. Erin has worked in municipal finance for over 18 years. As a former finance director in Colorado, she realized that the way sales taxes were collected was archaic. Businesses were still sending in manually calculated paper coupons to remit their taxes, and the city staf...

In this episode of the SALTovation podcast, we speak with Maria Tringali, who is in new business sales at Avalara focusing on CertCapture and API integrations, and our very own Judy Vorndran. Maria talks about the benefits of technology and how it can meet the needs for businesses. She also discusses the problems she has seen with businesses in regards to technology and how she helps them adapt. L...

In this episode of the SALTovation podcast, we speak with Jared Walczak, Vice-President of State Projects at the Tax Foundation, and our very own Judy Vorndran. Jared talks about his work with the Tax Foundation, a non-profit, independent tax policy organization. He shares how he came into his role there and how he works with legislation about tax issues in a nonpartisan way. Listen as he shares w...