Episode 28 – Just Add SALT

Presenters/Authors
Pillars on a Government building

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The Tax Cuts and Jobs Act (TCJA) has been around for several months now, but state efforts to respond and adopt state-level reform is just getting started in many jurisdictions. Host Damien Martin cuts through the static of the SALT world with guest Mary Reiser by discussing the differences in state conformity and what the highly anticipated Supreme Court decision in South Dakota v. Wayfair, Inc. could mean for you and your business.

  • State conformity to the TCJA @ 1:35
  • Rolling conformity @ 2:04
  • Fixed state conformity @ 3:04
  • Selective conformity @ 5:08
  • The effect of the international provisions on states @ 7:06
  • State and local considerations play an important role when analyzing choice of entity @ 9:15
  • Pass-through business deduction at the state and local level @ 12:59
  • What Mary is watching for in SCOTUS’s decision in South Dakota v. Wayfair, Inc. @ 13:39
  • Mary’s advice to businesses and business owners on approaching SALTed uncertainty @ 20:13

BIO FOR GUEST
Mary Reiser is a member of BKD’s State and Local Tax (SALT) Services division. She focuses on compliance and consulting for various SALT issues involving multistate entities, including audit defense, nexus analysis, voluntary disclosure and buy- and sell-side due diligence. Her primary experience is in the areas of income and franchise tax and sales and use tax.

Connect with Mary on LinkedIn


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