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

Hosted by SALTovation by Aprio

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136

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May 2026

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Over 1,000 business taxpayers nationwide, and globally, have trusted us to manage their state and local tax (SALT) obligations. Our innovative SALTovation team is revolutionizing how companies approach SALT by looking at tax from the inside out. We know how SALT works, what it takes to maintain compliance, and how to seize opportunities. With Aprio’s SALTovation team, you gain access to industry-leading strategies and specialists who can guide businesses and practitioners on the best path forward, whether you’re proactively addressing potential issues or getting back on track. Discover how SALTovation can help you stay ahead and thrive.

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May 29, 202633 min

The Solution — How Streamlined Sales Tax and CSPs Protect the Taxpayer with Diane Yetter

In Part 2 of this SALTovation Podcast, Meredith Smith and Judy Vorndran reconnect with Diane Yetter, Founder of the Sales Tax Institute and YETTER Tax, to explain what the Streamlined Sales Tax (SST) organization is and discuss its purpose to simplify and modernize sales tax administration to substantially reduce the burden of tax compliance.The conversation pivots to the Certified Service Provider (CSP) model and Diane shares a recent client situation in which a published state database produced an under-collection result, and the seller carried no liability because of CSP participation. The episode closes with a forward-looking discussion on digital base expansion, retail delivery fees, multi-channel selling, and the pace at which states adapt to new business models.Key Takeaways:● Streamlined Sales Tax can shift liability away from the seller when a state's published rate table or boundary database is wrong, a protection that rarely exists outside the agreement.● Standard definitions for items like clothing, food, dietary supplements, software, and digital goods can create predictable taxability across the 23 full member states, with state-level toggles for areas like installation and delivery.● The Certified Service Provider model may offer qualified sellers free implementation, free tax calculation, free return filing, and state-handled audits, which played a meaningful role in the Supreme Court's analysis in South Dakota v. Wayfair.● Vendor selection can be confusing because of the number of new entrants versus established providers and founders may build solutions before bringing in subject matter experience.● Streamlined's influence can extend well beyond member states, shaping definitions, rate publication, and central administration efforts in jurisdictions like Louisiana, Arizona, Illinois, Massachusetts, and California.● If companies cannot justify a full-time in-house specialist, outside SALT advisors can help companies mitigate risk.Guest:The Sales Tax Institute helps companies, CPA firms, and tax professionals navigate the complexities of sales and use tax through expert‑led training, resources, and insights. SALTovation listeners get an exclusive 10% discount on all training services by using promo code SALTOV10. Learn more and explore our practical tools, live courses, and community by clicking the link here: https://keap.page/xp141/saltovation-podcast.htmlDiane Yetter, Founder, Sales Tax Institute / YETTER TaxLinkedIn: https://www.linkedin.com/in/dianeyetter/Diane Yetter is a sales tax expert with 41 years of experience in the field, having started as a state auditor in Kansas before moving to in-house and public accounting roles. She founded her own firm 30 years ago and launched the Sales Tax Institute in 1996/1997, and is actively involved in industry organizations and has testified before Congress on sales tax matters.Connect:● Website: https://www.aprio.com/business-tax/state-local-tax-salt-consulting/● Meredith Smith on LinkedIn: https://www.linkedin.com/in/meredith-smith-047aa13/● Judy Vorndran on LinkedIn: https://www.linkedin.com/in/judyvorndran/● Subscribe on your favorite podcast app.Subscribe on your favorite podcast app:https://saltovation.captivate.fm/listenFollow Us on Socials:https://www.youtube.com/channel/UCMB1ZQNGXM_F777SIEl8VjwTalk To A Tax Advocate Today:https://www.aprio.com/business-tax/state-local-tax-salt-consulting/Disclaimer: The views, thoughts, and opinions expressed on the SALTovation podcast, including that of all participants, are the speaker’s own and do not represent the views, thoughts, and opinions of Aprio or any of its affiliates. The material and information presented on the podcast is for general information purposes only. The “Aprio” name and all forms and abbreviations are the property of its owner and its use does not imply endorsement of or opposition to any specific product or service.Mentioned in this episode:Schedule a Call with the Aprio Team Now!Introductory Call

May 13, 202635 min

The Problem — 40 Years of Tax Tech and Why Compliance Keeps Getting Harder with Diane Yetter (pt 1)

In this episode of the SALTovation podcast, Aprio's Judy Vorndran and Meredith Smith welcome back four-time guest Diane Yetter, founder of YETTER Tax and the Sales Tax Institute, for a candid look at where sales tax technology has been, where it is now, and where it is heading. Diane outlines her 41 years of work in the field, from her start as a Kansas state auditor to building exemption certificate tools in Lotus 1-2-3 in 1985, to consulting with global manufacturers on transaction tax implementations.The conversation delves into issues making sales tax harder than ever: the post-Wayfair flood of obligations, expansion into digital and services, and the proliferation of sub-local tax authorities like Colorado's special districts and Kansas's block-by-block jurisdictions. Diane shares a real example from her recent presentation to the Kansas House of Representatives exposing how character-driven automation can quietly miscollect tax and shift liability to the seller.The episode also examines the tax tech vendor landscape and the wave of upstarts now competing for marketing budgets. Diane and the team unpack the "done for you" myth, the registration mistakes that put taxpayers at risk, and signs that technology may not always be the complete solution.Key Takeaways:● Sales tax technology has come a long way from the Lotus 1-2-3 era, but the gap between what enterprise tax engines do well and what small businesses can practically afford continues to widen as post-Wayfair compliance burdens accumulate.● Sub-local tax authorities, including Colorado special districts and Kansas jurisdictions that can change block by block, may introduce character-by-character mismatches between addresses and rate tables that shift liability to the seller when the automation miscollects.● The vendor landscape has shifted from Vertex and Taxware to a crowded field that now includes Sabrix, Avalara, and a wave of newer providers competing on marketing budgets and competitor takedowns, which can make evaluation harder for buyers.● "Done for you" tax software may create more risk than it removes. Registration mistakes and VDAs pitched on small liability balances may be a sign the seller is solving the wrong problem.● Base expansion into digital goods and services means even fully digital sellers may pick up new sales tax obligations, and the complexity is unlikely to slow down.● Proactive SALT advice is available. If companies cannot justify a full-time in-house specialist, outside SALT advisors can help companies mitigate risk.Guest:Diane Yetter, Founder, Sales Tax Institute / YETTER TaxDiane Yetter is a sales tax expert with 41 years of experience in the field, having started as a state auditor in Kansas before moving to in-house and public accounting roles. She founded her own firm 30 years ago and launched the Sales Tax Institute in 1996/1997, and is actively involved in industry organizations and has testified before Congress on sales tax matters.LinkedIn: https://www.linkedin.com/in/dyetter/The Sales Tax Institute helps companies, CPA firms, and tax professionals navigate the complexities of sales and use tax through expert‑led training, resources, and insights. SALTovation listeners get an exclusive 10% discount on all training services by using promo code SALTOV10. Learn more and explore our practical tools, live courses, and community by clicking the link here: https://keap.page/xp141/saltovation-podcast.htmlConnect:● Website: https://www.aprio.com/business-tax/state-local-tax-salt-consulting/● Judy Vorndran on LinkedIn: https://www.linkedin.com/in/judyvorndran/● Meredith Smith on LinkedIn: https://www.linkedin.com/in/meredith-smith-047aa13/● Subscribe on your favorite podcast app.#Aprio #SALT #SALTovation #StateTax #TaxPolicy #AccountforAnything #TaxCompliance #TaxPodcast #SalesTax #TaxTechnology #Wayfair #Automation #Avalara #Vertex #StreamlinedSalesTax #SalesTaxInstituteDisclaimer: The views, thoughts, and opinions expressed on the SALTovation podcast, including that of all participants, are the speaker's own and do not represent the views, thoughts, and opinions of Aprio or any of its affiliates. The material and information presented on the podcast is for general information purposes only. The “Aprio” name and all forms and abbreviations are the property of its owner and its use does not imply endorsement of or opposition to any specific product or service.Subscribe on your favorite podcast app:https://saltovation.captivate.fm/listenFollow Us on Socials:https://www.youtube.com/channel/UCMB1ZQNGXM_F777SIEl8VjwTalk To A Tax Advocate Today:https://www.aprio.com/business-tax/state-local-tax-salt-consulting/Disclaimer: The views, thoughts, and opinions expressed on the SALTovation podcast, including that of all participants, are the speaker’s own and do not represent the views, thoughts, and opinions of Aprio or any of its affiliates. The material and information presented on the podcast is for general information purposes only. The “Aprio” name and all forms and abbreviations are the property of its owner and its use does not imply endorsement of or opposition to any specific product or service.Mentioned in this episode:Schedule a Call with the Aprio Team Now!Introductory Call

April 22, 202624 min

Andrea Muse on Tax Notes State: The Issues Shaping SALT Right Now

In part two of Aprio’s SALTovation Podcat with Andrea Muse, Editor-in-Chief of Tax Notes State, Meredith Smith and Stacey Roberts explore the editorial engine behind the publication and identify relevant state and local tax issues. Andrea discusses how topics make it onto the Tax Notes State agenda, the importance of reader input, and how the publication is geared to respond to real life issues.In addition, the team discusses SALT-specific topics including the One Big Beautiful Bill Act and its ripple effects on state conformity and revenues, the still-unresolved Maryland digital advertising tax litigation, the Multistate Tax Commission’s (MTC) expanded interpretation of Public Law 86-272, and why factor representation and alternative apportionment are heating back up.#Aprio #SALTovation #TaxNotesState #StateTax #TaxPolicy #TaxAnalysts #PL86272 #DigitalAdvertisingTax #OneBigBeautifulBillAct #Wayfair #TaxPodcast #AccountforAnythingKey Takeaways:How Tax Notes State builds its editorial wish list and why practitioner pitches shape coverage.Why the One Big Beautiful Bill Act is the top SALT issue to watch for state conformity and revenue impact.The state of digital advertising taxation and what Maryland's tax court decision could unlock.How the MTC's expanded interpretation of PL 86-272 is reshaping post-Wayfair filing conversations.Why factor representation and alternative apportionment are re-emerging as states chase revenue.Subscribe on your favorite podcast app:https://saltovation.captivate.fm/listenFollow Us on Socials:https://www.youtube.com/channel/UCMB1ZQNGXM_F777SIEl8VjwTalk To A Tax Advocate Today:https://www.aprio.com/business-tax/state-local-tax-salt-consulting/Disclaimer: The views, thoughts, and opinions expressed on the SALTovation podcast, including that of all participants, are the speaker’s own and do not represent the views, thoughts, and opinions of Aprio or any of its affiliates. The material and information presented on the podcast is for general information purposes only. The “Aprio” name and all forms and abbreviations are the property of its owner and its use does not imply endorsement of or opposition to any specific product or service.Mentioned in this episode:Schedule a Call with the Aprio Team Now!Introductory Call

April 8, 202625 min

Andrea Muse on Trends, Transparency, and publishing Tax Notes State

In this episode of the SALTovation Podcast, Aprio’s Meredith Smith and Stacey Roberts sit down with Andrea Muse, Editor-in-Chief of Tax Notes State, to explore her journey from aspiring doctor to tax policy expert and journalist. Andrea shares insights from her time at the Virginia Department of Taxation, where she focused on legislative policy and guidance, and reflects on how those experiences shaped her understanding of complex state tax issues.The speakers also dive into the mission of Tax Analysts, publisher of Tax Notes State, and why staying informed on developments like Colorado’s Netflix case and the evolving landscape of digital taxes is more important than ever for tax professionals.#SALTovation #TaxNotesState #StateTax #TaxPolicy #TaxAnalysts #DigitalTax #ColoradoTax #TaxTrends #TaxPodcast #MeredithAndStacey #AccountforAnything #AprioKey Takeaways:Andrea Muse’s career journey from aspiring doctor to Editor-in-Chief of Tax Notes State.How the Virginia Department of Taxation is crafting legislative policy and taxpayer guidance.How Tax Notes State promotes transparency, timely reporting, and deeper insight into state and local tax issues.Key Trends Practitioners Should Watch as Colorado’s Netflix case evolves.State and local taxes—simplified. As your single-source provider for SALT solutions, Aprio can help streamline all your state and local tax compliance needs:Contact Us: https://www.aprio.com/business-tax/state-local-tax-salt-consulting/Disclaimer: The views, thoughts, and opinions expressed on the SALTovation podcast, including that of all participants, are the speaker’s own and do not represent the views, thoughts, and opinions of Aprio or any of its affiliates. The material and information presented on the podcast is for general information purposes only. The “Aprio” name and all forms and abbreviations are the property of its owner and its use does not imply endorsement of or opposition to any specific product or service.Mentioned in this episode:Schedule a Call with the Aprio Team Now!Introductory Call

March 25, 202632 min

California Tax Litigation: Nexus Battles, Retroactive Laws, and Apportionment Disputes

In part two of Aprio’s conversation with Michael Cataldo from Cataldo Tax law firm, we explore the distinction between business and non-business income and the complexities of the throw-out rule in California’s evolving tax landscape. Michael also highlights current cases to watch and explains why early issue identification is critical for taxpayers. The discussion will also cover how major transactions can trigger sourcing disputes and why practitioners should stay proactive with return reviews and apportionment strategies to help reduce audit risk. Key Takeaways:Business vs. non-business income: Classification determines whether income is apportioned or allocated.Throw-out rule: Ongoing disputes over the treatment of “nowhere sales.”Large transactions: Business sales often trigger complex sourcing issues.Early issue identification: Proactive return review helps reduce audit riskConnectVisit us on our website: https://www.aprio.com/business-tax/state-local-tax-salt-consulting/ Subscribe on your favorite podcast app here.Follow us on LinkedIn and YouTube.Disclaimer: The views, thoughts, and opinions expressed on the SALTovation podcast, including that of all participants, are the speaker’s own and do not represent the views, thoughts, and opinions of Aprio or any of its affiliates. The material and information presented on the podcast is for general information purposes only. The “Aprio” name and all forms and abbreviations are the property of its owner and its use does not imply endorsement of or opposition to any specific product or service.Mentioned in this episode:Schedule a Call with the Aprio Team Now!Introductory Call

March 12, 202636 min

California Tax Update: Conformity Changes and Market-Based Sourcing Challenges

Join Aprio and our guest Michael Cataldo from Cataldo Tax law firm for an update on the latest changes in California state and local taxes. We will discuss the new legislation that aligns California more closely with the Internal Revenue Code and highlight key exceptions.In addition, we’ll cover apportionment, nexus, and market-based sourcing challenges, plus recent income tax cases shaping the rules for doing business in California. Listen now for the latest insights to help stay ahead in the rapidly evolving tax landscape.Key Takeaways:California’s new conformity law aligns with the IRC, but key exceptions still create complexity.Market-based sourcing and apportionment rules remain major compliance pressure points.Nexus standards continue to evolve, impacting multistate businesses.Recent income tax cases are reshaping how companies operate in California.ConnectVisit us on our website: https://www.aprio.com/business-tax/state-local-tax-salt-consulting/Subscribe on your favorite podcast app here.Follow us on LinkedIn and YouTube.Disclaimer: The views, thoughts, and opinions expressed on the SALTovation podcast, including that of all participants, are the speaker’s own and do not represent the views, thoughts, and opinions of Aprio or any of its affiliates. The material and information presented on the podcast is for general information purposes only. The “Aprio” name and all forms and abbreviations are the property of its owner and its use does not imply endorsement of or opposition to any specific product or service.Mentioned in this episode:Schedule a Call with the Aprio Team Now!Introductory Call

February 24, 202625 min

A New Chapter Begins: SALTovation Joins Aprio

This week, we are excited to announce our integration into Aprio, a leading advisory and accounting firm. Meredith Smith, Judy Vorndran, Carli Huband, and Jeff Glickman share the story behind this exciting milestone, and the conversations, values, and vision that brought the two organizations together.By combining forces with Aprio, we’re expanding the depth of expertise, resources, and support we can offer to businesses navigating the ever-changing world of state and local taxes. This alignment allows us to better serve our clients through enhanced collaboration, broader service capabilities, and access to a nationwide network of professionals.In our conversation, we break down what this partnership means for our clients and team, and how it strengthens our ability to deliver meaningful, practical tax insights.Key Takeaways:Saltovation joins Aprio, a nationally recognized advisory and accounting firmExpanded resources and expertise to better support state and local tax clientsEnhanced service capabilities through national collaborationContinued commitment to education, clarity, and practical tax insightsConnectSubscribe on your favorite podcast app here.Follow us on LinkedIn and YouTube.Disclaimer: The views, thoughts, and opinions expressed on the SALTovation podcast, including that of all participants, are the speaker’s own and do not represent the views, thoughts, and opinions of Aprio or any of its affiliates. The material and information presented on the podcast is for general information purposes only. The “Aprio” name and all forms and abbreviations are the property of its owner and its use does not imply endorsement of or opposition to any specific product or service.Mentioned in this episode:Schedule a Call with the Aprio Team Now!Introductory Call

November 21, 202525 min

Advancing Tax Reform and Protecting Colorado’s Business Community

Colorado’s recent elimination of the vendor fee marks a major shift in the state’s sales and use tax system, with big implications for small businesses and the wider economy. In this episode, we continue our conversation with Jenn Penn and Shanah Schaffer, breaking down what this change means for compliance, operational challenges, and the business community at large. Together, we explore how business owners can collaborate to navigate these changes and advocate for a fairer tax landscape. Key Takeaways:Vendor fee elimination impacts small businesses.Coalition works to simplify tax compliance.Collaboration helps navigate tax complexities.Legislative efforts address budget and policy changes.ConnectSubscribe on your favorite podcast app here.Follow us on LinkedIn and YouTube.Mentioned in this episode:Schedule a Call with the Aprio Team Now!Introductory Call

November 7, 202523 min

Simplifying Colorado Chaos: How Businesses Are Boldly Pushing to Reform Sales Tax

Ongoing advocacy, collaboration, and policy reform are helping shape a more efficient and equitable tax environment for businesses across Colorado. This week, we dive into the work of the Coalition to Simplify Colorado Sales Tax, a group dedicated to reforming one of the nation’s most complex sales and use tax systems. Our guest, Jenn Penn, founder of Dome Strategies, joins us alongside Shawna Shafer, owner of Absolutely Advanced Accounting, to discuss the Coalition’s mission and milestones since its launch in 2014. Together, they share insights into the Coalition’s legislative successes, and we explore key initiatives, like the SUTS (Sales and Use Tax System) portal.Key Takeaways:Coalition’s Goal: Simplifying Colorado’s complex sales tax.Key Wins: Reforms making tax compliance easier for businesses.Collaboration Matters: Working together drives change.Looking Forward: Continued advocacy shapes the future of tax reform.ConnectSubscribe on your favorite podcast app here.Follow us on LinkedIn and YouTube.Mentioned in this episode:Schedule a Call with the Aprio Team Now!Introductory Call

October 31, 202531 min

Navigating Canadian Business Tax with Jeremy Scott

In this episode, we continue our conversation with Jeremy Scott to take an in-depth look at Canadian tax policy. With a focus on the regional nuances that shape taxation strategies, Jeremy discusses Quebec’s trailblazing implementation of the Netflix tax and its impact on multinational corporations operating in Canada. Listen to learn how Quebec’s unique civil law framework and assertive tax policies have set a benchmark that influences other provinces and territories.Key Takeaways:Canadian tax rules are complex and vary by province.Quebec’s Netflix tax shows its unique approach.Voluntary disclosure helps businesses manage past liabilities.Court cases highlight GST/PST compliance challenges.Taxes like luxury vehicle and underused housing reflect policy goals.ConnectSubscribe on your favorite podcast app here.Follow us on LinkedIn and YouTube.Mentioned in this episode:Schedule a Call with the Aprio Team Now!Introductory Call