2026 SALT Essentials Course (Virtual)

Date -

March 24, 2026 11:00 AM

—

May 21, 2026 1:00 PM

Location - Virtual

Event Description

TEI’s State and Local Tax (SALT) Essentials Course is a virtual 9-week, 24-session program designed to provide tax professionals with a strong foundation in the principles and practice of state and local taxation. Through interactive instruction, case studies, and discussion, participants will gain practical insights into the most pressing SALT issues facing corporations today.

Registration Options:
Participants may register for:
• Full SALT School (All Tracks – 36 hours)
• Income Tax Track (18 sessions – 27 hours)
• Sales & Use Tax Track (16 sessions – 24 hours)

Course Format:
• Dates: March 24 – May 21, 2026
• 24 virtual sessions (90 minutes each)
• Downloadable materials provided in advance; polling, Q&A, and interactive case studies included

Program Highlights:
Participants will explore SALT issues in depth, including:
• Foundations of SALT: Key concepts, constitutional limitations, nexus standards, and gross receipts taxes
• Income Tax Track: Corporate income tax, federal conformity, apportionment, combined reporting, pass-through entities, credits & incentives, and compliance
• Sales & Use Tax Track: Fundamentals, nexus after Wayfair, exemptions, sourcing, compliance solutions, and audits
• Cross-Track Sessions: Property tax, unclaimed property, employment tax and remote work, the digital economy, M&A considerations, and state tax controversies

CPE Eligibility:
This program is designed to qualify for Continuing Professional Education (CPE) credit. To receive credit, participants must attend the full session, engage with interactive features, and complete required assessments.

Who Should Attend:
This program is designed for corporate tax professionals, practitioners, and advisors seeking to strengthen their understanding of SALT issues—whether specializing in income tax, sales & use tax, or developing comprehensive expertise across all areas of state and local taxation.
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Session Calendar
All sessions run from 11:00 AM – 12:30 PM ET

Week 1
• March 24 – Introduction to SALT: Why it Matters & Key Concepts (All)
• March 26 – Constitutional Limitations on State Taxation (All)

Week 2
• March 31 – Nexus: Physical Presence vs. Economic Presence (All)
• April 2 – Gross Receipts Taxes & Local Taxes (All)

Week 3
• April 6 – Corporate Income Tax Basics & Filing Requirements (Income)
• April 7 – Sales & Use Tax Fundamentals: Taxable Transactions (Sales)
• April 8 – State Conformity to Federal Tax Law and Base Adjustments (Income)
• April 9 – Sales & Use Tax: Nexus Revisited & Wayfair Impact (Sales)

Week 4
• April 13 – Apportionment: Fundamentals, Allocation & Advanced Issues (Income)
• April 14 – Sales & Use Tax: Exemptions & Exemption Certificates (Sales)
• April 15 – Advanced Apportionment: Sales Factor & Alternative Methods (Income)
• April 16 – Sales & Use Tax: Sourcing Rules & Marketplace Facilitators (Sales)

Week 5
• April 20 – Unitary Business Principle & Combined Reporting (Income)
• April 21 – Sales & Use Tax: Compliance & Technology Solutions (Sales)
• April 22 – State Taxation of Pass-Through Entities (Income)
• April 23 – Sales & Use Tax Audits & Best Practices (Sales)

Week 6
• April 27 – State and Local Tax Credits & Incentives (Income)
• April 29 – Estimated Payments & Extensions in the State Context (Income)

Week 7
• May 5 – Property Tax: Valuation, Assessment & Appeals (All)
• May 7 – Unclaimed Property (Escheat): Overview & Compliance (All)

Week 8
• May 12 – State Employment Taxes & Remote Work Considerations (All)
• May 14 – Digital Economy & Taxation of Services (All)

Week 9
• May 19 – SALT Mergers & Acquisitions: Key Considerations (All)
• May 21 – State Tax Audits, Controversies & Future Trends (All)

Registration is now open. Click the blue “Register” button above to register.

CPE/CLE Information

CPE Credit Information: Tax Executives Institute Education Foundation is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of “group live based” continuing professional education on the National Registry of CPE Sponsors.

Date: March 24 - May 7, 2026 (bi-weekly sessions)

Delivery Method: Group Internet Based

Program Level: Overview

Prerequisites: None

Field of Study: Taxes

Advanced Preparation: No advanced preparation required

CPE Credits possible: Approximately 36 CPE credits based on a 50-minute hour.

Sponsoring Organization: Tax Executives Institute, Inc. TEI Education Fund, 1200 G. Street, NW, Suite 300, Washington, DC 20005

State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. To submit a complaint about a specific program, speaker or content, please email meetings@tei.org. Complaints regarding sponsors may be addressed to National Registry of CPE Sponsors, 150 Fourth Avenue North, Ste. 700, Nashville, TN 37219-2417. Website: www.nasbaregistry.org

For more information regarding administrative policies such as complaint or refund, or for questions related to this or other TEI events please contact TEI, directly, at 202.638.5601 or meetings@tei.org.

** CPE certificates will be emailed out within two weeks of the completion of the entire series.

Registration

Registration Fees:

Full Course (all sessions)

Member Registrant: $1,750
Non-Member Registrant: $2,150

Trach Registrations (not additive for a discount)

Track 1 - Income Tax

Member Registration: $1,350
Non-Member Registration: $1,650

Track 2 - Sales & Use Tax

Member Registration: $1,350
Non-Member Registration: $1,650

Group Registration - To register anyone other than yourself, please download and complete a registration form for each person. Unfortunately our online group registration does not function properly.

Member rates are available to TEI members only. Member benefits, such as member pricing, are not transferrable to non-members.

Need to renew? Visit www.tei.org, login, and select "Membership Expired -- Rejoin Today" above your profile.

Not a member? Learn more about the benefits of membership and join today to save up to $155 on this event and gain access to all TEI member benefits and TEI educational offerings.

REMINDER: TEI Events are normally open to members of TEI and other in-house tax professionals only. However for this online event, individuals engaged in private law, accounting, or other consulting practice are eligible to attend. Government employees are still ineligible to attend.

Team Discount - TEI is offering a "team" discount when an organization sends 2 or more registrants to any of our Course Simulive events. After the first registrant at the Full Series registration fee, additional registrants from the same company should put in the discount code "Team15" to receive 15% off their Full Series registration fee. This discount may not be combined with other discounts.

Cancellation and Substitution Policy

Cancellation - All cancellations must be received in writing by January 1, 2026 at meetings@tei.org.

Cancellations will be subject to a $50 cancellation fee. There are no partial refunds if you can only attend some of the sessions. Substitutions may be made prior to the start of the series; however, there are no partial registrations or sharing of registration for CPE purposes. Substitutions requests should be emailed to meetings@tei.org and are subject to a $25 fee.

TEI’s liability is limited to the return of the registration fee. TEI’s Federal Taxpayer ID Number is 52-0239291.

If you have any questions or concerns leading up to the sessions, please contact meetings@tei.org.