{"id":11486,"date":"2023-02-14T15:04:54","date_gmt":"2023-02-14T15:04:54","guid":{"rendered":"https:\/\/taxops.com\/?p=11486"},"modified":"2023-02-14T15:09:25","modified_gmt":"2023-02-14T15:09:25","slug":"reporting-in-state-and-local-tax-with-paul-williams-part-1-2","status":"publish","type":"post","link":"https:\/\/taxops.com\/reporting-in-state-and-local-tax-with-paul-williams-part-1-2\/","title":{"rendered":"Reporting in State and Local Tax with Paul Williams (Part 1)"},"content":{"rendered":"\n\n[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#003254&#8243; custom_padding=&#8221;7px||5px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;3_5,2_5&#8243; make_equal=&#8221;on&#8221; custom_padding_last_edited=&#8221;on|desktop&#8221; padding_top_bottom_link_1=&#8221;false&#8221; padding_top_bottom_link_2=&#8221;false&#8221; padding_left_right_link_1=&#8221;true&#8221; 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custom_padding__hover=&#8221;|||&#8221; padding_phone=&#8221;8vw|10%||10%||true&#8221;][et_pb_text _builder_version=&#8221;4.16&#8243; text_font=&#8221;||||||||&#8221; text_font_size=&#8221;15px&#8221; text_line_height=&#8221;1.4em&#8221; link_font=&#8221;||||on||||&#8221; link_text_color=&#8221;#ffffff&#8221; header_font=&#8221;||||||||&#8221; header_4_font=&#8221;Lato|700|||||||&#8221; header_4_text_color=&#8221;#1a1844&#8243; header_4_line_height=&#8221;1.8em&#8221; background_layout=&#8221;dark&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<h4>Hosts &amp; Guests<\/h4>\n<p>Paul Williams, <span>Senior Tax Correspondent at Law360<\/span><\/p>\n<p>Meredith Smith, State and Local Tax Senior Manager<\/p>\n<p>Judy Vordran, <span>Leader, Educator, Advocate, J.D., CPA<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><\/span><\/p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Header&#8221; _builder_version=&#8221;4.16&#8243; 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_builder_version=&#8221;4.16&#8243; max_width=&#8221;120px&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][et_pb_text _builder_version=&#8221;4.16&#8243; text_text_color=&#8221;#000000&#8243; text_font_size=&#8221;15px&#8221; text_line_height=&#8221;2em&#8221; link_font=&#8221;||||||||&#8221; link_text_color=&#8221;#fe4943&#8243; background_layout=&#8221;dark&#8221; max_width=&#8221;800px&#8221; global_colors_info=&#8221;{}&#8221;]<div id=\"fbxt-wrap\" >\r\n\t<div id=\"fbxt-wrap--inner\" class=\"fbxt-extra-class\">\r\n\t\t<div class=\"fbxt-header\">\r\n\t\t\t<div class=\"fbxt-header--logo\">\r\n\t\t\t\t<svg width=\"24\" height=\"25\" viewBox=\"0 0 24 25\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<circle opacity=\"0.05\" cx=\"11.6406\" cy=\"12.3918\" r=\"11.6406\" fill=\"#C60808\"\/>\n<path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M16.6445 10.2899H6.63672V9.04663H16.6445V10.2899Z\"\/>\n<path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M16.6445 13.3421H6.63672V12.0989H16.6445V13.3421Z\"\/>\n<path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M12.7025 16.395H6.63672V15.1518H12.7025V16.395Z\"\/>\n<\/svg>\n\r\n\t\t\t\t<span class=\"fbxt-header-text\">Transcript<\/span>\r\n\t\t\t<\/div>\r\n\t\t\t<div class=\"fbxt-header--nav\">\r\n\t\t\t\t<a\r\n\t\t\t\t\tclass=\"fbxt-header--nav-item fbxt-nav-email\"\r\n\t\t\t\t\thref=\"#\"\r\n\t\t\t\t\tstyle=\"display:none\"\r\n\t\t\t\t>\r\n\t\t\t\t\t<svg width=\"16\" height=\"12\" viewBox=\"0 0 16 12\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M14.5 0H1.5C0.65625 0 0 0.6875 0 1.5V10.5C0 11.3438 0.65625 12 1.5 12H14.5C15.3125 12 16 11.3438 16 10.5V1.5C16 0.6875 15.3125 0 14.5 0ZM14.5 1.5V2.78125C13.7812 3.375 12.6562 4.25 10.2812 6.125C9.75 6.53125 8.71875 7.53125 8 7.5C7.25 7.53125 6.21875 6.53125 5.6875 6.125C3.3125 4.25 2.1875 3.375 1.5 2.78125V1.5H14.5ZM1.5 10.5V4.71875C2.1875 5.28125 3.21875 6.09375 4.75 7.3125C5.4375 7.84375 6.65625 9.03125 8 9C9.3125 9.03125 10.5 7.84375 11.2188 7.3125C12.75 6.09375 13.7812 5.28125 14.5 4.71875V10.5H1.5Z\" \/>\n<\/svg>\n\r\n\t\t\t\t\t<span class=\"fbxt-nav-text\">Email<\/span>\r\n\t\t\t\t<\/a>\r\n\t\t\t\t<a\r\n\t\t\t\t\tclass=\"fbxt-header--nav-item fbxt-nav-download\"\r\n\t\t\t\t\thref=\"#\"\r\n\t\t\t\t>\r\n\t\t\t\t\t<svg width=\"18\" height=\"16\" viewBox=\"0 0 18 16\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M16.5 9H13.5938L15.0625 7.5625C16 6.625 15.3125 5 14 5H12V1.5C12 0.6875 11.3125 0 10.5 0H7.5C6.65625 0 6 0.6875 6 1.5V5H4C2.65625 5 1.96875 6.625 2.9375 7.5625L4.375 9H1.5C0.65625 9 0 9.6875 0 10.5V14.5C0 15.3438 0.65625 16 1.5 16H16.5C17.3125 16 18 15.3438 18 14.5V10.5C18 9.6875 17.3125 9 16.5 9ZM4 6.5H7.5V1.5H10.5V6.5H14L9 11.5L4 6.5ZM16.5 14.5H1.5V10.5H5.875L7.9375 12.5625C8.5 13.1562 9.46875 13.1562 10.0312 12.5625L12.0938 10.5H16.5V14.5ZM13.75 12.5C13.75 12.9375 14.0625 13.25 14.5 13.25C14.9062 13.25 15.25 12.9375 15.25 12.5C15.25 12.0938 14.9062 11.75 14.5 11.75C14.0625 11.75 13.75 12.0938 13.75 12.5Z\" \/>\n<\/svg>\n\r\n\t\t\t\t\t<span class=\"fbxt-nav-text\">Download<\/span>\r\n\t\t\t\t<\/a>\r\n\t\t\t\t<a\r\n\t\t\t\t\tclass=\"fbxt-header--nav-item fbxt-nav-new_tab\"\r\n\t\t\t\t\thref=\"#\"\r\n\t\t\t\t>\r\n\t\t\t\t\t<svg width=\"14\" height=\"14\" viewBox=\"0 0 14 14\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M12.5 0H1.5C0.65625 0 0 0.6875 0 1.5V12.5C0 13.3438 0.65625 14 1.5 14H12.5C13.3125 14 14 13.3438 14 12.5V1.5C14 0.6875 13.3125 0 12.5 0ZM12.3125 12.5H1.6875C1.5625 12.5 1.5 12.4375 1.5 12.3125V1.6875C1.5 1.59375 1.5625 1.5 1.6875 1.5H12.3125C12.4062 1.5 12.5 1.59375 12.5 1.6875V12.3125C12.5 12.4375 12.4062 12.5 12.3125 12.5ZM10.625 3L6.375 3.03125C6.15625 3.03125 6 3.1875 6 3.40625V4.25C6 4.46875 6.15625 4.65625 6.375 4.625L8.1875 4.5625L3.09375 9.65625C2.9375 9.8125 2.9375 10.0312 3.09375 10.1875L3.8125 10.9062C3.96875 11.0625 4.1875 11.0625 4.34375 10.9062L9.4375 5.8125L9.375 7.625C9.34375 7.84375 9.53125 8 9.75 8H10.5938C10.8125 8 10.9688 7.84375 10.9688 7.625L11 3.375C11 3.1875 10.8125 3 10.625 3Z\" \/>\n<\/svg>\n\r\n\t\t\t\t\t<span class=\"fbxt-nav-text\">New Tab<\/span>\r\n\t\t\t\t<\/a>\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\r\n\t\t<div class=\"fbxt-content\">\r\n\t\t\t<div class=\"fbxt-content--inner\">\r\n\t\t\t\t<p>Thank you so much for your time today and for joining us. It's, it's great to have you here. Yes. Thank you very much for having me. I'm glad to be here. So we understand that you transitioned into reporting on state and local tax about five years ago, um, for Law 360, and which is, you know, a big props to you for kind of volunteering, maybe voluntary holding to step into this kind of realm that Judy and I live in on a day to day basis.<\/p>\n<p>Um, when you heard you were assign. Or kind of picking up some state and local tax, What were your initial thoughts? So I had applied at Law 360 for a state and local tax reporter position. So, uh, you know, I knew that I was, you know, gonna be learning a lot more about, uh, the state and local tax world. I didn't understand, you know, or have a clue about.<\/p>\n<p>All the intricacies that, that are involved in it. Um, so I was definitely ready to learn, uh, and I kind of joined at a, at a good time, uh, to really be immersed in the whole world because I was hired in January of 2018, and then of course, Wayfair came down, you know, six months later. And prior to that, you know, I didn't know.<\/p>\n<p>I knew generally, you know, online sales. Not taxable. I had no idea why Quill physical presence, economic nexus, that was all stuff that I just, you know, I didn't know in my prior reporting jobs, which generally focused on like local government budgets and things like that. Uh, so yeah, it was just, I didn't know what to expect and I learned very quickly that there's, there's a lot, uh, you know, here in, in the state and local tax world and it was just, you know, kind of had to hit the ground running and, um, you know, get up to speed as, as quickly as I.<\/p>\n<p>Uh, especially in the sales tax realm with, with Wayfair being, you know, being issued, you know, just six months after. What do you think was the, like, hardest concept to kind of get your head around or to like really kind of like grasp and don't worry, we probably still haven't grasped that concept yet,<\/p>\n<p>Sure. Uh, yeah, I was gonna say a caveat that with, you know, Don't think there's any concept I've, I've fully mastered yet in the last five years. But, uh, definitely anything that that dealt with, um, you know, like multi-state apportionment or, you know, taxation of partnerships and, and things of that realm that's just, you know, I'd read an opinion or a bill, uh, just to see.<\/p>\n<p>What was going on and something that we may report on, and it's just all the intricacies and, you know, all the, the complexities and various factors that, that go into that. Uh, it's really something that was, you know, kind of challenging, especially at first to, uh, to wrap my head around and, you know, even still today, I know obviously the multi-state tax commissions got their partnership project and we've written about that and uh, you know, it's definitely very complex and uh, you know, heady, heady area.<\/p>\n<p>Um, but I think initially that was anytime I. Some type of multi-state portionment or, or partnership, but kinda get palpitations at first and say, Okay, you know, what do I ? You know, what do I need to understand about this now to to write about it? And taxpayers really don't understand it, so they get very agitated.<\/p>\n<p>They always think it's a one size fits all approach. Why can't I do exactly what's in my own state and reapply that across the nation? I mean, They don't get it. I don't think a lot of tax preparers understand it. Cause they work hard on federal. There's a lot to pay attention to there. And then the rip triple down effect.<\/p>\n<p>So it's, it's just sort of a convoluted area. I think it's just, And the thing that's fascinating to me is not every case matters to every client. Right. So Wayfair is probably the largest, more broadest reaching case we've, I besides Quill and some of that historically. Um, but you don't really see these, these different cases, like the Maryland digital advertising tax that's been enacted, right?<\/p>\n<p>That only affects a certain type of taxpayer. So not everything is broadly applicable. So these bits and pieces can have a smaller effect or a larger effect depending on the tax. So it's kind of interesting to decide how to report on it and why it matters. This is why people go, Ugh, I don't wanna know this.<\/p>\n<p>I just wanna apply the same rules of the state of where I'm, you know, headquarter kind of thing. So yeah, if you feel that way, imagine taxpayers still that way. You're like studying and reading it. They don't wanna read it at all. So it's a lot to read. I guess that's where, you know, firms like yourself come in  and people like you to put the news out for us so we can, We can't read every little thing either.<\/p>\n\r\n\t\t\t<\/div>\r\n\t\t\t<div class=\"fbxt-content--footer\">\r\n\t\t\t\t<a href=\"#\">\r\n\t\t\t\t\t<svg width=\"9\" height=\"11\" viewBox=\"0 0 9 11\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M0.5625 0.25C0.234375 0.25 0 0.507812 0 0.8125V1.375C0 1.70312 0.234375 1.9375 0.5625 1.9375H8.4375C8.74219 1.9375 9 1.70312 9 1.375V0.8125C9 0.507812 8.74219 0.25 8.4375 0.25H0.5625ZM2.10938 6.83594L3.65625 5.28906V10.1875C3.65625 10.5156 3.89062 10.75 4.21875 10.75H4.78125C5.08594 10.75 5.34375 10.5156 5.34375 10.1875V5.28906L6.86719 6.83594C7.10156 7.04688 7.45312 7.04688 7.66406 6.83594L8.0625 6.4375C8.27344 6.22656 8.27344 5.85156 8.0625 5.64062L4.89844 2.47656C4.66406 2.24219 4.3125 2.24219 4.10156 2.47656L0.914062 5.64062C0.703125 5.85156 0.703125 6.22656 0.914062 6.4375L1.3125 6.83594C1.52344 7.04688 1.89844 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background_color_gradient_stops__hover=&#8221;#2b87da 0%|#29c4a9 100%&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text _builder_version=&#8221;4.16&#8243; text_font=&#8221;||||||||&#8221; header_font=&#8221;||||||||&#8221; header_2_font=&#8221;Lato|700|||||||&#8221; header_2_text_color=&#8221;#003254&#8243; header_2_font_size=&#8221;52px&#8221; header_2_line_height=&#8221;1.2em&#8221; background_layout=&#8221;dark&#8221; header_2_font_size_tablet=&#8221;&#8221; header_2_font_size_phone=&#8221;36px&#8221; header_2_font_size_last_edited=&#8221;on|phone&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<h2><strong>Topics Discussed in this Episode:<\/strong><\/h2>[\/et_pb_text][et_pb_divider color=&#8221;#A0CD46&#8243; divider_weight=&#8221;5px&#8221; _builder_version=&#8221;4.16&#8243; max_width=&#8221;120px&#8221; 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header_2_font_size_tablet=&#8221;&#8221; header_2_font_size_phone=&#8221;36px&#8221; header_2_font_size_last_edited=&#8221;on|phone&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<h2><strong>Quotables:<\/strong><\/h2>[\/et_pb_text][et_pb_divider color=&#8221;#A0CD46&#8243; divider_weight=&#8221;5px&#8221; _builder_version=&#8221;4.16&#8243; max_width=&#8221;120px&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; ul_text_color=&#8221;#003254&#8243; ul_font_size=&#8221;16px&#8221; global_colors_info=&#8221;{}&#8221;]<ul>\n<li><em>\u201cI learned very quickly that there\u2019s a lot here in the state and local tax world, and I had to hit the ground running and get up to speed as quickly as I could.\u201d <\/em>&#8211; Paul Williams [01:59]<\/li>\n<li><em>\u201cAt the end of the day, it just comes down to news judgment as well.\u201d <\/em>&#8211; Paul Williams [06:20]<\/li>\n<li><em>\u201cThere\u2019s a large volume out there, but we do spend a good amount of time trying to track those to the extent we can, just to see as soon as something moves again. 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background_color_gradient_stops__hover=&#8221;#2b87da 0%|#29c4a9 100%&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text _builder_version=&#8221;4.16&#8243; text_font=&#8221;||||||||&#8221; header_font=&#8221;||||||||&#8221; header_2_font=&#8221;Lato|700|||||||&#8221; header_2_text_color=&#8221;#003254&#8243; header_2_font_size=&#8221;52px&#8221; header_2_line_height=&#8221;1.2em&#8221; background_layout=&#8221;dark&#8221; header_2_font_size_tablet=&#8221;&#8221; header_2_font_size_phone=&#8221;36px&#8221; header_2_font_size_last_edited=&#8221;on|phone&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<h2><strong>Relevant Links:<\/strong><\/h2>[\/et_pb_text][et_pb_divider color=&#8221;#A0CD46&#8243; divider_weight=&#8221;5px&#8221; _builder_version=&#8221;4.16&#8243; max_width=&#8221;120px&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][et_pb_text _builder_version=&#8221;4.17.4&#8243; _module_preset=&#8221;default&#8221; ul_text_color=&#8221;#003254&#8243; ul_font_size=&#8221;16px&#8221; global_colors_info=&#8221;{}&#8221;]<ul>\n<li>\n<p>Paul Williams on Law360: <a href=\"https:\/\/www.law360.com\/tax-authority\/search?q=reporter:%22Paul+Williams%22\" rel=\"noopener noreferrer\" target=\"_blank\">law360.com\/tax-authority\/search?q=reporter:%22Paul+Williams%22<\/a><\/p>\n<p>Paul Williams on LinkedIn: <a href=\"https:\/\/www.linkedin.com\/in\/paul-williams-56183567\/\" rel=\"noopener noreferrer\" target=\"_blank\">linkedin.com\/in\/paul-williams-56183567<\/a><\/p>\n<p>TaxOps Home &#8211; <a href=\"http:\/\/www.taxops.com\">www.taxops.com<\/a><\/li>\n<\/ul>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Comments&#8221; _builder_version=&#8221;4.16&#8243; background_color=&#8221;#FFFFFF&#8221; 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src=\"https:\/\/player.captivate.fm\/episode\/c758757f-c8ea-4d1b-9980-bdf7431a0892\"><\/iframe><\/div>\n<!-- [et_pb_line_break_holder] -->[\/et_pb_code][\/et_pb_column][et_pb_column type=\"2_5\" _builder_version=\"4.16\" background_color=\"#A0CD46\" custom_padding=\"8vw|5%||5%\" custom_padding_tablet=\"8vw|10%||10%||true\" custom_padding_phone=\"\" custom_padding_last_edited=\"on|tablet\" global_colors_info=\"{}\" padding_tablet=\"8vw|10%||10%||true\" padding_last_edited=\"on|tablet\" custom_padding__hover=\"|||\" padding_phone=\"8vw|10%||10%||true\"][et_pb_text _builder_version=\"4.16\" text_font=\"||||||||\" text_font_size=\"15px\" text_line_height=\"1.4em\" link_font=\"||||on||||\" link_text_color=\"#ffffff\" header_font=\"||||||||\" header_4_font=\"Lato|700|||||||\" header_4_text_color=\"#1a1844\" header_4_line_height=\"1.8em\" background_layout=\"dark\" locked=\"off\" global_colors_info=\"{}\"]\n<h4>Hosts &amp; Guests<\/h4>\nTram Le, State and Local Tax Senior Manager\n\nMeredith 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header_2_line_height=\"1.2em\" background_layout=\"dark\" header_2_font_size_tablet=\"\" header_2_font_size_phone=\"36px\" header_2_font_size_last_edited=\"on|phone\" locked=\"off\" global_colors_info=\"{}\"]\n<h2><strong>Topics Discussed in this Episode:<\/strong><\/h2>\n[\/et_pb_text][et_pb_divider color=\"#A0CD46\" divider_weight=\"5px\" _builder_version=\"4.16\" max_width=\"120px\" locked=\"off\" global_colors_info=\"{}\"][\/et_pb_divider][et_pb_text _builder_version=\"4.16\" _module_preset=\"default\" ul_text_color=\"#003254\" ul_font_size=\"16px\" global_colors_info=\"{}\"]\n<ul>\n \t<li>How globalization and the internet have changed tax laws&nbsp;<\/li>\n \t<li>The decline in accounting enrollment over the past 30 years<\/li>\n \t<li>Present-day hurdles to excelling in accounting and tax law<\/li>\n<\/ul>\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\"4.16\" custom_width_px__hover=\"1080px\" custom_width_px__hover_enabled=\"1080px\" 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filter_blur__hover=\"0px\" filter_blur__hover_enabled=\"0px\" mix_blend_mode__hover=\"normal\" mix_blend_mode__hover_enabled=\"normal\" animation_repeat__hover=\"once\" animation_repeat__hover_enabled=\"once\" animation_duration__hover=\"1000ms\" animation_duration__hover_enabled=\"1000ms\" animation_delay__hover=\"0ms\" animation_delay__hover_enabled=\"0ms\" animation_intensity_zoom__hover=\"50%\" animation_intensity_zoom__hover_enabled=\"50%\" animation_intensity_flip__hover=\"50%\" animation_intensity_flip__hover_enabled=\"50%\" animation_intensity_fold__hover=\"50%\" animation_intensity_fold__hover_enabled=\"50%\" animation_intensity_roll__hover=\"50%\" animation_intensity_roll__hover_enabled=\"50%\" animation_starting_opacity__hover=\"0%\" animation_starting_opacity__hover_enabled=\"0%\" animation_speed_curve__hover=\"ease-in-out\" animation_speed_curve__hover_enabled=\"ease-in-out\" hover_transition_duration__hover=\"300ms\" hover_transition_duration__hover_enabled=\"300ms\" hover_transition_delay__hover=\"0ms\" hover_transition_delay__hover_enabled=\"0ms\" hover_transition_speed_curve__hover=\"ease\" hover_transition_speed_curve__hover_enabled=\"ease\" background_color_gradient_stops__hover=\"#2b87da 0%|#29c4a9 100%\"][et_pb_column type=\"4_4\" _builder_version=\"4.16\" custom_padding=\"|||\" global_colors_info=\"{}\" custom_padding__hover=\"|||\"][et_pb_text _builder_version=\"4.16\" text_font=\"||||||||\" header_font=\"||||||||\" header_2_font=\"Lato|700|||||||\" header_2_text_color=\"#003254\" header_2_font_size=\"52px\" header_2_line_height=\"1.2em\" background_layout=\"dark\" header_2_font_size_tablet=\"\" header_2_font_size_phone=\"36px\" header_2_font_size_last_edited=\"on|phone\" locked=\"off\" global_colors_info=\"{}\"]\n<h2><strong>What You Will Discover:<\/strong><\/h2>\n[\/et_pb_text][et_pb_divider color=\"#A0CD46\" divider_weight=\"5px\" _builder_version=\"4.16\" max_width=\"120px\" locked=\"off\" global_colors_info=\"{}\"][\/et_pb_divider][et_pb_text _builder_version=\"4.16\" _module_preset=\"default\" ul_text_color=\"#003254\" ul_font_size=\"16px\" global_colors_info=\"{}\"]\n<ul>\n \t<li>[01:44] Daniel DeLau on globalization<\/li>\n \t<li>[07:35] Complexities in the accounting profession<\/li>\n \t<li>[13:10] State-by-state requirements for obtaining an accounting degree<\/li>\n<\/ul>\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\"4.16\" custom_width_px__hover=\"1080px\" custom_width_px__hover_enabled=\"1080px\" custom_width_percent__hover=\"80%\" custom_width_percent__hover_enabled=\"80%\" global_colors_info=\"{}\" use_custom_width__hover=\"off\" use_custom_width__hover_enabled=\"off\" width_unit__hover=\"on\" width_unit__hover_enabled=\"on\" gutter_width__hover=\"3\" gutter_width__hover_enabled=\"3\" parallax_1__hover=\"off\" parallax_1__hover_enabled=\"off\" parallax_2__hover=\"off\" parallax_2__hover_enabled=\"off\" parallax_3__hover=\"off\" 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_builder_version=\"4.16\" text_font=\"||||||||\" header_font=\"||||||||\" header_2_font=\"Lato|700|||||||\" header_2_text_color=\"#003254\" header_2_font_size=\"52px\" header_2_line_height=\"1.2em\" background_layout=\"dark\" header_2_font_size_tablet=\"\" header_2_font_size_phone=\"36px\" header_2_font_size_last_edited=\"on|phone\" locked=\"off\" global_colors_info=\"{}\"]\n<h2><strong>Quotables:<\/strong><\/h2>\n[\/et_pb_text][et_pb_divider color=\"#A0CD46\" divider_weight=\"5px\" _builder_version=\"4.16\" max_width=\"120px\" locked=\"off\" global_colors_info=\"{}\"][\/et_pb_divider][et_pb_text _builder_version=\"4.16\" _module_preset=\"default\" ul_text_color=\"#003254\" ul_font_size=\"16px\" global_colors_info=\"{}\"]\n<ul>\n \t<li><strong><em>\u201cThere are a majority of reasons we have seen a decline in the profession over the last twenty to thirty years. One of them is if you look at the traits of a good accountant they have good time management skills, pay attention to detail, and have good organizational skills. Those are the same traits that are important for someone who wants to focus in computer information systems.\u201d <\/em><\/strong>- Daniel DeLau [09:13]<\/li>\n \t<li><strong><em>\u201cIn finance and data analytics students don\u2019t need that extra year of education. In Texas, we require one hundred and fifty hours, but in most states candidates need one hundred and twenty hours to sit and take the accounting exam. It is another big hurdle.\u201d <\/em><\/strong>- Tram Le [12:38]<\/li>\n \t<li><strong><em>\u201cI have to put on my sales hat and entice students to pull the trigger on an accounting major today. I talk to them about the benefits associated with the profession but many of them ultimately have those critical thinking skills you need and they just get it. 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header_2_font_size_phone=\"36px\" header_2_font_size_last_edited=\"on|phone\" locked=\"off\" global_colors_info=\"{}\"]\n<h2><strong>Relevant Links:<\/strong><\/h2>\n[\/et_pb_text][et_pb_divider color=\"#A0CD46\" divider_weight=\"5px\" _builder_version=\"4.16\" max_width=\"120px\" locked=\"off\" global_colors_info=\"{}\"][\/et_pb_divider][et_pb_text _builder_version=\"4.16\" _module_preset=\"default\" ul_text_color=\"#003254\" ul_font_size=\"16px\" global_colors_info=\"{}\"]\n<ul>\n \t<li>TaxOps Home - www.taxops.com<\/li>\n<\/ul>\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\"1\" admin_label=\"Comments\" _builder_version=\"4.16\" background_color=\"#FFFFFF\" background_image=\"https:\/\/taxops.com\/wp-content\/uploads\/2021\/05\/podcast-01.png\" parallax=\"on\" global_colors_info=\"{}\" background_size__hover=\"cover\" background_size__hover_enabled=\"cover\"][et_pb_row _builder_version=\"4.16\" locked=\"off\" global_colors_info=\"{}\"][et_pb_column type=\"4_4\" _builder_version=\"4.16\" custom_padding=\"|||\" global_colors_info=\"{}\" custom_padding__hover=\"|||\"][et_pb_text _builder_version=\"4.16\" text_font=\"||||||||\" header_font=\"||||||||\" header_2_font=\"Lato|700|||||||\" header_2_text_color=\"#003254\" header_2_font_size=\"52px\" header_2_line_height=\"1.2em\" background_layout=\"dark\" header_2_font_size_tablet=\"\" header_2_font_size_phone=\"36px\" header_2_font_size_last_edited=\"on|phone\" locked=\"off\" global_colors_info=\"{}\"]\n<h2>Related Episodes<\/h2>\n[\/et_pb_text][et_pb_divider color=\"#A0CD46\" divider_weight=\"5px\" _builder_version=\"4.16\" max_width=\"120px\" locked=\"off\" global_colors_info=\"{}\"][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\"1_2,1_2\" _builder_version=\"4.16\" _module_preset=\"default\" global_colors_info=\"{}\"][et_pb_column type=\"1_2\" _builder_version=\"4.16\" _module_preset=\"default\" global_colors_info=\"{}\"][et_pb_button button_url=\"https:\/\/podcasts.apple.com\/us\/podcast\/saltovation-making-sense-of-state-and-local-tax\/id1517450565\" button_text=\"Subscribe on Apple Podcasts\" button_alignment=\"left\" button_alignment_tablet=\"left\" button_alignment_phone=\"\" button_alignment_last_edited=\"on|tablet\" _builder_version=\"4.16\" _module_preset=\"default\" custom_button=\"on\" button_text_size=\"14px\" button_text_color=\"#003254\" button_bg_color=\"#A0CD46\" button_border_width=\"2px\" button_border_color=\"rgba(255,255,255,0.1)\" button_border_radius=\"0px\" button_letter_spacing=\"2px\" button_font=\"Lato|700||on|||||\" button_icon=\"\ue09e||divi||400\" button_on_hover=\"off\" background_layout=\"dark\" custom_padding=\"14px|30px|14px|30px|true|true\" locked=\"off\" global_colors_info=\"{}\" custom_padding__hover_enabled=\"on|hover\" custom_padding__hover=\"|40px|||true|false\"][\/et_pb_button][\/et_pb_column][et_pb_column type=\"1_2\" _builder_version=\"4.16\" _module_preset=\"default\" global_colors_info=\"{}\"][et_pb_button button_url=\"https:\/\/open.spotify.com\/show\/7M0RZGgWG8A2Vd4okyR2yc?si=umxHEOq4SbCRp4nLy7LBgA\" button_text=\"Subscribe on Apple Podcasts\" button_alignment=\"left\" button_alignment_tablet=\"left\" button_alignment_phone=\"\" button_alignment_last_edited=\"on|tablet\" _builder_version=\"4.16\" _module_preset=\"default\" custom_button=\"on\" button_text_size=\"14px\" button_text_color=\"#003254\" button_bg_color=\"#A0CD46\" button_border_width=\"2px\" button_border_color=\"rgba(255,255,255,0.1)\" button_border_radius=\"0px\" button_letter_spacing=\"2px\" button_font=\"Lato|700||on|||||\" button_icon=\"\ue0b5||divi||400\" button_on_hover=\"off\" background_layout=\"dark\" custom_padding=\"14px|30px|14px|30px|true|true\" locked=\"off\" global_colors_info=\"{}\" custom_padding__hover_enabled=\"on|hover\" custom_padding__hover=\"|40px|||true|false\"][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]","_et_gb_content_width":"2880","spt_transcript":"Thank you so much for your time today and for joining us. It's, it's great to have you here. Yes. Thank you very much for having me. I'm glad to be here. So we understand that you transitioned into reporting on state and local tax about five years ago, um, for Law 360, and which is, you know, a big props to you for kind of volunteering, maybe voluntary holding to step into this kind of realm that Judy and I live in on a day to day basis.\r\n\r\nUm, when you heard you were assign. Or kind of picking up some state and local tax, What were your initial thoughts? So I had applied at Law 360 for a state and local tax reporter position. So, uh, you know, I knew that I was, you know, gonna be learning a lot more about, uh, the state and local tax world. I didn't understand, you know, or have a clue about.\r\n\r\nAll the intricacies that, that are involved in it. Um, so I was definitely ready to learn, uh, and I kind of joined at a, at a good time, uh, to really be immersed in the whole world because I was hired in January of 2018, and then of course, Wayfair came down, you know, six months later. And prior to that, you know, I didn't know.\r\n\r\nI knew generally, you know, online sales. Not taxable. I had no idea why Quill physical presence, economic nexus, that was all stuff that I just, you know, I didn't know in my prior reporting jobs, which generally focused on like local government budgets and things like that. Uh, so yeah, it was just, I didn't know what to expect and I learned very quickly that there's, there's a lot, uh, you know, here in, in the state and local tax world and it was just, you know, kind of had to hit the ground running and, um, you know, get up to speed as, as quickly as I.\r\n\r\nUh, especially in the sales tax realm with, with Wayfair being, you know, being issued, you know, just six months after. What do you think was the, like, hardest concept to kind of get your head around or to like really kind of like grasp and don't worry, we probably still haven't grasped that concept yet,\r\n\r\nSure. Uh, yeah, I was gonna say a caveat that with, you know, Don't think there's any concept I've, I've fully mastered yet in the last five years. But, uh, definitely anything that that dealt with, um, you know, like multi-state apportionment or, you know, taxation of partnerships and, and things of that realm that's just, you know, I'd read an opinion or a bill, uh, just to see.\r\n\r\nWhat was going on and something that we may report on, and it's just all the intricacies and, you know, all the, the complexities and various factors that, that go into that. Uh, it's really something that was, you know, kind of challenging, especially at first to, uh, to wrap my head around and, you know, even still today, I know obviously the multi-state tax commissions got their partnership project and we've written about that and uh, you know, it's definitely very complex and uh, you know, heady, heady area.\r\n\r\nUm, but I think initially that was anytime I. Some type of multi-state portionment or, or partnership, but kinda get palpitations at first and say, Okay, you know, what do I ? You know, what do I need to understand about this now to to write about it? And taxpayers really don't understand it, so they get very agitated.\r\n\r\nThey always think it's a one size fits all approach. Why can't I do exactly what's in my own state and reapply that across the nation? I mean, They don't get it. I don't think a lot of tax preparers understand it. Cause they work hard on federal. There's a lot to pay attention to there. And then the rip triple down effect.\r\n\r\nSo it's, it's just sort of a convoluted area. I think it's just, And the thing that's fascinating to me is not every case matters to every client. Right. So Wayfair is probably the largest, more broadest reaching case we've, I besides Quill and some of that historically. Um, but you don't really see these, these different cases, like the Maryland digital advertising tax that's been enacted, right?\r\n\r\nThat only affects a certain type of taxpayer. So not everything is broadly applicable. So these bits and pieces can have a smaller effect or a larger effect depending on the tax. So it's kind of interesting to decide how to report on it and why it matters. This is why people go, Ugh, I don't wanna know this.\r\n\r\nI just wanna apply the same rules of the state of where I'm, you know, headquarter kind of thing. So yeah, if you feel that way, imagine taxpayers still that way. You're like studying and reading it. They don't wanna read it at all. So it's a lot to read. I guess that's where, you know, firms like yourself come in  and people like you to put the news out for us so we can, We can't read every little thing either.\r\n","footnotes":""},"categories":[723,229,226],"tags":[252,167,284,126,265,476,999,30,1007,80,141],"class_list":["post-11486","post","type-post","status-publish","format-standard","hentry","category-podcast","category-state-and-local","category-tax-news","tag-accountant","tag-california","tag-cfo","tag-cpa","tag-finance-professional","tag-franchise-tax","tag-public-law-86-272","tag-state-and-local-tax","tag-tax-cases","tag-tax-provider","tag-tax-returns"],"aioseo_notices":[],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/11486","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/comments?post=11486"}],"version-history":[{"count":5,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/11486\/revisions"}],"predecessor-version":[{"id":11492,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/11486\/revisions\/11492"}],"wp:attachment":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media?parent=11486"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/categories?post=11486"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/tags?post=11486"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}