COST's SALT in a Digital World Workshop

Carley Roberts - State Tax Spotlight: Washington and Maryland's Digital Tax Overhaul
Tuesday, March 3
Two states are leading the charge in redefining how digital transactions are taxed. This session explores Washington's expansion of sales tax to a wide range of digital and professional services, and will examine Maryland's new 3% sales tax on digital and IR-related services.

Aruna Chittiappa - The Evolution of Market-Based Sourcing: Navigating the Complexity
Tuesday, March 3
Market-based sourcing has transformed how states apportion corporate income, shifting the focus from where services are performed to where customers receive the benefit. This session explores the evolution of these rules, from early adoption to today’s nuanced frameworks, and examines the challenges posed by technology-driven business models.

Evan Hamme - Single Sales Factor: Simplicity or Distortion? The Fair Apportionment Debate
Tuesday, March 3
The shift to a single sales factor apportionment method has been one of the most significant changes in state corporate income tax policy over the past two decades. This session examines the evolution of single sales factor, its impact on multistate businesses, and the controversies surrounding distortion, internal and external consistency, and alternative apportionment petitions.

Robert P. Merten III - Ask the Experts
Wednesday, March 4
This is your chance to question practitioners and get their views on state and local tax issues related to your technology operations and issues. The panel will answer questions that have been submitted by attendees as well as discussions they’ve had with attendees during the Workshop that would be of interest to other attendees. The panel will also address trends they expect to see in 2026 and beyond, as they apply to the technology industry as well as the use and impact of technology in general.

This workshop will cover the key state and local tax issues that affect everyone using technology in their operations.

For more information and to register, please visit the event page.