About This Course
As businesses expand across jurisdictions, attorneys must navigate not only state tax laws but also an increasingly complex landscape of local taxes imposed by cities, counties, and other taxing authorities. These local tax regimes can create significant compliance obligations and financial exposure through business license taxes, gross receipts taxes, local sales and use taxes, transfer taxes, occupancy taxes, utility taxes, and other assessments that vary widely by jurisdiction.
This CLE program explores the legal framework governing state and local taxation, including the constitutional principles that limit taxing authority. Attendees will examine key concepts such as nexus, due process, the Commerce Clause, fair apportionment, and the internal and external consistency tests, while considering how these doctrines apply to modern business operations.
The course will also address practical issues that frequently give rise to local tax liability, including remote workforces, digital commerce, marketplace transactions, acquisitions, local registration requirements, sourcing rules, audit risk, and voluntary disclosure opportunities. Attorneys will gain practical strategies for identifying potential local tax exposure, evaluating constitutional issues, and advising clients on compliance, business expansion, and transactional planning.
