Members of our SALT team are pleased to participate in the Council On State Taxation’s (COST) 57th Annual Meeting, taking place September 22-25, 2026, in San Antonio, Texas. Our speakers will share insights on a range of timely issues affecting taxpayers, including partnership taxation, the Internet Tax Freedom Act, state enforcement trends, and digital advertising taxes.

During sessions on Thursday, September 24, our attorneys will address a range of emerging SALT issues, including:

• Corporate Partners in Pass-Through Entities: State Tax Sourcing, Reporting Obligations, and Structural Challenges – Partner Charlie Kearns will discuss the increasingly complex state tax considerations facing corporate partners in pass-through entities, including income sourcing, apportionment factor treatment, reporting obligations, and varying state conformity approaches.
• ITFA Under Siege—and Why It Matters – Partner Maria Todorova will examine how states are increasingly seeking to circumvent the federal Internet Tax Freedom Act through mechanisms such as bundling provisions, telecommunications statutes, gross receipts taxes, and other approaches that may obscure conflicts with federal law.
• Revenue Pressures and Enforcement Trends: States’ Expanding Use of Tax Penalties – Counsel Greg Matson will explore how states are increasingly using tax penalties as both enforcement tools and revenue generators, highlighting recent developments in penalty regimes, audit practices, and strategies for mitigating risk in an era of heightened enforcement.
• Clicks, Code, and Cash: The States Take on Social Media and Digital Ads – Partner Chelsea Marmor will address state efforts to tax social media platforms and digital advertising, examining emerging legislative proposals, legal challenges, and the nexus, sourcing, constitutional, and federal law considerations shaping this evolving area of tax policy.

If you plan to attend the COST Annual Meeting, we invite you to join our sessions and connect with our team throughout the conference.