Start Date:
Start Time:
1:00 PM
End Time:
5:00 PM


1212 N 96th St
Omaha, NE 68114
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Tiffany Frazier
(202) 484-5225

These sessions will be held the afternoon before several of our upcoming Regional State Tax Meetings.  The sessions will feature presentations by both COST staff, practitioner firms sponsoring, and the company hosting the Regional Meeting. The targeted attendees are tax professionals just starting their SALT careers, individuals with a basic level of state and local tax experience as well as experienced SALT professionals who would like a refresher. The training session is designed to introduce fundamental SALT concepts and provide attendees with basic sales tax and income tax knowledge. 


Great Primer/Refresher for the Southwest/West Regional State Tax Seminar on July 31.



  • Provide a general overview of the U.S. state and local tax system
  • Provide a basic understanding of state and local tax jurisdiction to tax and nexus
  • General familiarity with the various types of taxes that state and local jurisdictions may impose upon a business



  • Powers and jurisdiction to impose state and local taxes
    • U.S. Constitution: Commerce Clause - Complete Auto, Due Process Clause, Supremacy Clause, and others
    • State Constitutions & Laws
    • Local Ordinances
  • Sales Taxes
    • Imposition
    • Sourcing
    • Exemptions
  • Corporate Income Taxes
    • Imposition (including tax base – adjustments to federal taxable income)
    • Filing methods
    • Apportionment
      • Single sales factor
      • Market based sourcing
      • Other
  • Other taxes
    • Gross receipt taxes
    • Property taxes – Real and Personal
    • Misc. taxes (alcohol, tire fee, motor fuel taxes, etc.)
    • Local taxes
  • Important Tax Organizations
    • SSUTA
    • MTC
    • FTA
    • NCSL
    • ISPL
    • Others
  • Questions & Answers


Additional Information

  • Registration Fee - $35.00 for COST Member Companies and $75.00 for non-COST Member Companies payable in advance of the meeting.
  • Cancellations will only be accepted up to 5 business days before the event.  If you cancel after 5 days prior, you will not be refunded
  • This seminar is open to tax professionals from COST member companies and industry tax professionals from non-COST member companies.
  • Practitioners are not eligible to attend this seminar (except for those speaking or sponsoring).
  • Dress for the meeting is business casual.
  • CLE/CPE credit available.