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.
Sara A. McCormick, Esq.
Ms. McCormick is a partner in the Real Estate practice group of the Philadelphia office of Ballard Spahr LLP. Her practice focuses on all aspects of transactional commercial real estate, including all phases of leasing, acquisitions, dispositions, development transactions, and joint venture and fund work. Ms. McCormick is a member of bars of Pennsylvania and Texas. Ms. McCormick received her undergraduate degree from The Pennsylvania State University (2002), her law degree from The Dickinson School of Law of The Pennsylvania State University (2005), and her LLM (in taxation) from New York University (2006).
Melissa Myers, CMI
Melissa J. Myers is a seasoned tax professional with a focus on sales and use tax, currently serving as the Managing Director at BDO. With over 20 years of experience in the field, she has developed a comprehensive skill set that includes audit defense services, transactional analysis, and corporate tax training across 45 states. Her career reflects a strong commitment to client service, as evidenced by her previous roles at TaxMatrix and Stambaugh Ness, where she honed her expertise in tax compliance and advisory. Melissa’s educational background in Accounting from the University of Pittsburgh-Johnstown has laid a solid foundation for her professional journey. Known for her keen attention to detail and strong communication skills, she is dedicated to helping clients navigate complex tax regulations. Beyond her technical skills, Melissa has a passion for continuous learning and professional development in the ever-evolving tax landscape.
Daniela Wilps, CPA
Daniela is a Managing Director in BDO’s State and Local Tax practice. She has over 14 years of tax and industry experience. Daniela serves clients throughout the country and across industries. She has experience in assisting tax departments to become compliant with state and local taxes through nexus studies, taxability reviews, registrations, voluntary disclosure agreements and compliance engagements, implementation of custom indirect tax tools, indirect tax overpayment and exposure reviews, and other state and local tax consulting services.
Timothy Jennrich, J.D., LL.M.
Tim oversees the Department’s Administrative Review and Hearings, Interpretations and Technical Advice, Legislation & Policy, Property Tax, and Research and Fiscal Analysis divisions, as well as the Department’s Tribal Partnership Program and Legislative and External Affairs programs. He is responsible for the overall development of agency tax policy. Tim has worked for the Department for 17 years, bringing his legal and policy expertise to a variety of tax policy positions, including tax policy specialist and Assistant Director for both the Legislation & Policy and Interpretations and Technical Advice divisions. He also has played an important role in representing Washington as a delegate to the national Streamlined Sales Tax Governing Board and with the Multistate Tax Commission. Tim received his law degree from Seattle University, a master’s in taxation from the University of Washington, and is an active member of the Washington State Bar Association.
Prof. Andrew Appleby
Professor Andrew Appleby focuses his teaching and scholarship on tax and business law. He has particular expertise in state and local taxation, taxation of the digital economy, sports taxation, and applied tax policy. Professor Appleby has published in many prominent law journals, including the Harvard Journal on Legislation, Arizona State Law Journal, Tennessee Law Review, and Maryland Law Review. He has been featured extensively in the media, including The New York Times, Bloomberg, Law360, and Tax Notes. Professor Appleby also co-authors the leading treatise on state taxation, Hellerstein’s State Taxation (3d. ed) (with Jerome Hellerstein & Walter Hellerstein), which is cited regularly by the United States Supreme Court and many other courts across the nation. Professor Appleby practiced tax and corporate law at leading law firms for nearly a decade. Most recently, he was special counsel in the tax group in Pillsbury Winthrop Shaw Pittman LLP’s New York office. Professor Appleby was a partner in the tax group in Eversheds Sutherland (US) LLP’s New York office, and an associate in the corporate group in Alston & Bird LLP’s Atlanta office. Prior to his legal career, Professor Appleby was an information technology and business consultant. Professor Appleby earned an LLM in Taxation from Georgetown University Law Center, where he participated in the Graduate Tax Scholar fellowship program. He earned a JD from Wake Forest University School of Law, an MBA from the University of Massachusetts – Amherst, and a B.S. from Florida State University.

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