SALTovation: Making Sense of State and Local Tax

About SALTovation: Making Sense of State and Local Tax

Over 1,000 business taxpayers nationwide, and globally, have trusted us to manage their state and local tax (SALT) obligations. Our innovative SALTovation team is revolutionizing how companies approach SALT by looking at tax from the inside out. We know how SALT works, what it takes to maintain compliance, and how to seize opportunities. With Aprio’s SALTovation team, you gain access to industry-leading strategies and specialists who can guide businesses and practitioners on the best path forward, whether you’re proactively addressing potential issues or getting back on track. Discover how SALTovation can help you stay ahead and thrive.

Publisher

SALTovation by Aprio

Category

business · business

Language

en

Explicit

No

First episode

15 Aug 2020

Latest episode

24 Sept 2026

Latest episodes

143 episodes in the feed.

1. 

   24 Sept 2026

   Sales Tax Software: Bigger Than A Rate (TaxWire Origins) with Andrew Rea

   In this episode of the SALTovation Podcast, Aprio's Meredith Smith and Judy Vorndran talk with Andrew Rea, co-founder and CEO of Taxwire. Andrew tells the story of how he got into the tax business, which stemmed from a hard-to-answer question regarding state sales tax compliance in an RFP. After a journey into just how complex taxes are and realizing taxes are much bigger than just rates, Andrew decided to create a new firm, Taxwire, to help businesses address these issues. Key Takeaways: ● Sales tax exposure can accumulate quietly inside a fast-growing business. Charging tax without remitting it, often the result of a hard-coded rate, may require historical cleanup, penalty waiver requests, and out-of-pocket cost. ● Product taxability is rarely simple. Prepared food can be taxed differently depending on how an item is added to a cart or how it is delivered, which makes categorization one of the harder problems to get right. ● Determination is only half the work. Getting transaction data into the return correctly may be the harder half, especially when billing addresses are incomplete or missing entirely. ● Businesses that run separate systems for B2B and B2C billing can end up filing incomplete returns, since exempt sales still belong in gross receipts. ● "You may feel like you're not going to get audited now," Andrew notes, but as companies scale, audits can become a natural part of doing business, and today's shortcuts can become tomorrow's regrets. ● Proactive SALT advice is available. If companies cannot justify a full-time in-house specialist, outside SALT advisors can help companies mitigate risk. Connect: ● Website: https://www.aprio.com/business-tax/state-local-tax-salt-consulting/ ● Meredith Smith on LinkedIn: https://www.linkedin.com/in/meredith-smith-047aa13/ ● Judy Vorndran on LinkedIn: https://www.linkedin.com/in/judyvorndran/ Connect with Andrew ● Andrew Rea on LinkedIn: https://www.linkedin.com/in/andrewrea1996/ (https://www.linkedin.com/in/andrewrea1996/) ● Website: https://www.taxwire.com/ (https://www.taxwire.com/) ● Taxwire LinkedIn: https://www.linkedin.com/company/taxwire/ (https://www.linkedin.com/company/taxwire/) ● Subscribe on your favorite podcast app. Disclaimer: The views, thoughts, and opinions expressed on the SALTovation podcast, including that of all participants, are the speaker's own and do not represent the views, thoughts, and opinions of Aprio or any of its affiliates. The material and information presented on the podcast is for general information purposes only. The Aprio name and all forms and abbreviations are the property of its owner and its use does not imply endorsement of or opposition to any specific product or service. #Aprio #SALT #SalesTaxAutomation #MeredithAndStacey #AccountforAnything #TaxPodcast #SALTovation #StateTax #TaxPolicy #TaxCompliance #TaxEngine #IndirectTax #Wayfair #NetSuite #TaxTech Mentioned in this episode: Schedule a Call with the Aprio Team Now! Introductory Call (https://saltovation.captivate.fm/contact)

2. 

   31 Aug 2026

   California Is at It Again: Courts, Trusts, and a New Tax on Software as a Service (SaaS)

   California rarely stays quiet for long. In this episode of the SALTovation podcast, Aprio's Meredith Smith and Stacey Roberts Chamberlain welcome back Michael Cataldo of Cataldo Tax Law to make sense of a slew of California tax developments. Two questions run through the conversation: how much of a multistate company's income California gets to tax, and to which purchases — including software subscriptions — the state can now apply sales tax. Along the way, the group discusses a court decision that lets a taxpayer step away from California's single sales factor, asks whether the state's apportionment rules still measure where business activity really happens, and unpacks a new ruling on when a trust beneficiary becomes taxable. The episode ends with discussion around a change that practitioners have watched for years: California is preparing to tax software as a service, with Colorado headed in the same direction. Learn what that means for multistate taxpayers and why more software and services could be pulled into the tax base once the state sees the revenue it generates. New to the series? Start with episode one, California Loses Case for Nonresident Filing (The Bindley Rule). Key Takeaways: ● Alternative apportionment can be a path away from distortion. Based on the ruling in the Smithfield case, a capital intensive taxpayer, with most of its property and payroll outside California, could make an argument that a sales-only approach does not fairly represent California activity and request alternative apportionment ● The substantial and occasional sales throwout rule can create outsized results when a business is sold, since gain tied to research, development, and goodwill built outside California may be apportioned by ordinary in-state sales alone. ● California is expected to begin taxing all prewritten software, regardless of delivery method, in 2027, with Colorado moving in a similar direction. Further, larger purchasers may have additional permitting due to a have a self-remit requirement. ● Proactive SALT advice is available. If companies cannot justify a full-time in-house specialist, outside SALT advisors can help companies mitigate risk. Timestamps 00:00 - Intro and California Check-In 01:19 - Alternative Apportionment in Focus: The Smithfield Case 09:19 - Origins of Apportionment: UDITPA, Moorman, and the Single Sales Factor 13:41 - Substantial and Occasional Sales: When a Business Sale Changes Everything 19:52 - Taxing Non-Grantor Trusts: Legal Ruling 2026-1 and Contingent Beneficiaries 23:38 - The Unitary Business Principle: NextEra Energy at the OTA 26:19 - California SaaS Taxability: Pre-Written Software and the 2027 Shift 28:29 - Colorado Follows Suit: Bradley-Burns and Destination Sourcing 30:47 - Why You Need SALT Advice Connect: ● Website: https://www.aprio.com/business-tax/state-local-tax-salt-consulting/ ● Meredith Smith on LinkedIn: https://www.linkedin.com/in/meredith-smith-047aa13/ ● Stacey (Roberts) Chamberlain on LinkedIn: https://www.linkedin.com/in/stacey-chamberlain-90072b5/ ● Michael Cataldo on LinkedIn: https://www.linkedin.com/in/michael-cataldo-aaa9205/ (https://www.linkedin.com/in/michael-cataldo-aaa9205/) ● Colorado Tax Law Website: https://cataldotaxlaw.com/ ● Subscribe on your favorite podcast app. Disclaimer: The SALTovation podcast is provided for general informational purposes only and does not constitute legal, tax, or accounting advice. State and local tax rules can be complex and change frequently, and outcomes may depend on your specific facts. Listeners should consult a qualified advisor before acting on any information discussed in this episode. #Aprio #SALT #SaaSTaxability #MeredithAndStacey #AccountforAnything #TaxPodcast #SALTovation #StateTax #TaxPolicy #TaxCompliance #California #Apportionment #SingleSalesFactor #Smithfield #CDTFA Mentioned in this episode: Schedule a Call with the Aprio Team Now! Introductory Call (https://saltovation.captivate.fm/contact)

3. 

   2 Aug 2026

   California Loses Case for Nonresident Filing (The Bindley Rule)

   If you live outside California, do all your work outside California, and have never set foot in the state, can California still tax your income? Since 2019, the answer has been yes — as long as your customers are there. That came from a case called Bindley, and the Franchise Tax Board (FTB) has relied on it ever since to tax out-of-state freelancers and sole proprietors. A new California Court of Appeal decision pushes back. On this episode of SALTovation, Aprio's Meredith Smith and Stacey (Roberts) Chamberlain talk with California attorney Michael Cataldo, founder of Cataldo Tax Law and a former FTB tax counsel, about what the ruling says, why the California Supreme Court may still have the final word, and where this thinking could go next for partnerships and S corporations. The takeaway for anyone who already paid California tax under the old approach: there is a deadline for filing a refund claim, so it is worth taking a look now. You may have a chance to get that back. Key Takeaways: ● Market-based sourcing changed the question. California may look to where the customer is, not where the work is performed, which can expose nonresident service providers who never enter the state. ● Bindley was precedential, and that mattered. Because the 2019 Office of Tax Appeals decision could be relied on, the Franchise Tax Board used it to assess out-of-state sole proprietors, while the contrary Larson decision was nonprecedential. ● Garcia Rojas questions the core premise. The Court of Appeal found that one proprietor operating alone may not be a unitary business "within and without" the state, since the unitary principle has generally involved combining separate businesses. ● Publication status can decide everything. A published opinion can be cited broadly, but if the Franchise Tax Board succeeds in depublishing it, other taxpayers rarely get to rely on it even though the winning taxpayer keeps the result. ● Watch the refund clock and the ripple effects. Refund claims can be limited to four years from filing or one year from payment, and the same regulatory language reaches partnerships and, potentially, S corporation shareholders. ● Proactive SALT advice is available. If companies cannot justify a full-time in-house specialist, outside SALT advisors can help companies mitigate risk. Connect: ● Website: https://www.aprio.com/business-tax/state-local-tax-salt-consulting/ ● Meredith Smith on LinkedIn: https://www.linkedin.com/in/meredith-smith-047aa13/ ● Stacey (Roberts) Chamberlain on LinkedIn: https://www.linkedin.com/in/stacey-chamberlain-90072b5/ ● Michael Cataldo on LinkedIn: https://www.linkedin.com/in/michael-cataldo-aaa9205/ (https://www.linkedin.com/in/michael-cataldo-aaa9205/) ● Colorado Tax Law Website: https://cataldotaxlaw.com/ ● Subscribe on your favorite podcast app. Disclaimer: The information contained in this episode is for general, informational, and educational purposes only. It is not intended as, and should not be relied upon as, legal, tax, or accounting advice. Every taxpayer's situation is different, and state and local tax matters can change. Please consult a qualified SALT advisor before acting on anything discussed here. #Aprio #SALT #MarketBasedSourcing #MeredithAndStacey #AccountforAnything #TaxPodcast #SALTovation #StateTax #TaxPolicy #TaxCompliance #California #FranchiseTaxBoard #Bindley #GarciaRojas #SoleProprietor #IncomeTax #Nexus #Apportionment Mentioned in this episode: Schedule a Call with the Aprio Team Now! Introductory Call (https://saltovation.captivate.fm/contact)

Who has been a guest on SALTovation: Making Sense of State and Local Tax

Names identified in recent episode analyses. Showing up to five guests.

• Ed Sealover
• Diane Yetter
• Cathy Kipp

Reach and audience

Public platform figures. Ratings count people who left a rating, not total listeners.

YouTube views

58,412

Score snapshot 15 Sept 2025

Apple Podcasts (US)

5.0 / 5

8 ratings

Spotify

5.0 / 5

1 ratings

Podcast Authority Score: 76 / 100

A composite of feed quality, social presence, YouTube performance and engagement. Read the methodology.

Quality

94

Social presence

0

YouTube

76

Engagement

68

Contact SALTovation: Making Sense of State and Local Tax

Guest appearances

Books guests

Based on episode analysis; this does not confirm that the show is currently accepting guests.

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