SALT Developments in Western States CPE

by | Mar 18, 2025 | Events, State and Local, Tax News | 0 comments

Join Meredith Smith and Judy Vorndran, partners at TaxOps, for upcoming CPE on state and local tax developments in the Western States.

State and Local Tax Developments in Western States: Recent Legislation, Nexus, IRC Conformity, Apportionment, Filing Methods

Thursday, May 15, 2025 | 11:00 – 12:50 MT

Register

Meredith Smith and Judy Vorndran return to Strafford with a new program dedicated the latest legislative and regulatory updates across the Western States of Arizona, California, Colorado, New Mexico, Oregon and other states. Presenters 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.

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 review these and other 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

Instructor:

Meredith Smith, CPA
Partner, State and Local Tax, TaxOps

Meredith Smith expertly weaves real-life examples into why business taxpayers, tax professionals, and tax providers should care about complex state and local tax (SALT) issues. This knowledge comes from expertly navigating the web of tax laws governing SALT issues for nearly 20 years. From working with clients inside their business, she knows the questions, issues and strategies for resolution that keep businesses on the tax compliance track. Meredith combines technical knowledge and in-depth industry understanding in performing nexus studies, identifying areas of risk, and designing sustainable planning opportunities for achieving tax-specific business goals. Her practice covers state income tax, property tax, sales and use tax, and business incentives and credits. Prior to TaxOps, Meredith was a member of the SALT practice at KPMG, serving large, multi-jurisdictional corporations and multi-tier partnerships across industries. She is a frequent speaker and the host of the SALTovation podcast, a podcast series featuring leading voices in state and local tax. Listen in on your favorite channel: https://saltovation.captivate.fm/listen. 

Judy Vorndran, J.D., CPA
Partner, TaxOps

Ms. Vorndran helps clients and tax professionals navigate the morass of state and local tax issues with the goal of making it less “taxing!” She is a nationally recognized thought leader and award-winning instructor with a steady focus on finding ways to simplify complex state and local tax issues and resolve areas of state tax controversy.

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