This program is eligible for 3 hours of CLE credit in 60-minute states. In 50-minute states, this program is eligible for 3.6 hours of CLE credit. Credit hours are estimated and are subject to each state’s approval and credit rounding rules.
Overview
This SALT Update session will provide a timely overview of key developments in state and local taxation affecting businesses and tax professionals. The program will begin with a discussion of state taxation of digital products, focusing on how states are evolving their tax codes to address the classification and taxability of digital goods and services in an increasingly digital economy. Next, the session will explore the application of the “True Object” test in determining the taxability of transactions that include both tangible property and services, highlighting recent rulings and their implications for sales tax compliance. Finally, the program will examine the potential impact of two major U.S. Supreme Court cases—Loper Bright Enterprises v. Raimondo and Ohio v. EPA—on state tax systems. These cases could significantly alter the role of administrative deference, affecting how state tax agencies interpret and enforce their regulations. Attendees will gain insights into how these legal developments may influence state-level tax policy and compliance strategies going forward.
Faculty
Christopher A. Jones, Esq.
Mr. Jones is the co-leader of the Tax Group and advises clients on a wide range of federal, state, and local tax matters. His practice at Ballard Spahr LLP, in Philadelphia, includes advising clients regarding the tax consequences of complex transactions and associated planning opportunities. Additionally, Mr. Jones assists clients in federal, state, and local tax audits and controversies and has represented clients in administrative appeals and in court. He provides clients tax advice in labor and other litigation matters including withholding tax and information reporting issues. Mr. Jones also regularly counsels nonprofit organizations on a wide range of issues, including formation, federal and state compliance, unrelated business taxable income, and joint ventures. He has represented nonprofit organizations in IRS exempt status, employment, and information reporting audits.
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