2026 SALT Essentials Course

March 24 – May 21 | Virtual Event

TEI’s SALT Essentials Course is a 36-hour, 9-week virtual, instructor-led course that provides a foundational understanding of State and Local Tax (SALT) principles and practical applications for tax professionals. Designed to be interactive and comprehensive, the curriculum covers key state tax types, constitutional limitations, multi-state issues, and compliance considerations. 

The SALT Essentials Course is offered in the following three program configurations:

The Full Course
36.0 Hours

The TEI SALT Essentials Course provides a practical foundation in state and local taxation, helping in-house tax professionals navigate compliance, risk, and enforcement across multiple jurisdictions. The course covers core state income/franchise and sales and use tax concepts, with a focus on how states assert taxing authority and how companies manage multi-state obligations.

Participants gain real-world insight into key considerations such as, nexus, taxability, filing and registration, exemptions, audit readiness, and evolving legislative and enforcement trends. The program equips professionals with tools to identify exposure, strengthen compliance, and support effective state tax planning in a dynamic SALT environment.

Participants will engage in interactive exercises, polling, and case studies to reinforce core concepts, assess understanding, and explore practical challenges commonly encountered in state and local tax matters.

The Income Tax Track
27.0 Hours

This track provides a comprehensive overview of state income and franchise tax fundamentals, with a focus on how states assert taxing authority and how corporate taxpayers manage multi-state obligations. Topics include nexus standards, apportionment and allocation, filing considerations, audit exposure, and recent legislative and judicial developments. Participants gain practical insight into identifying risk, ensuring compliance, and supporting effective state income tax planning and controversy management.

The Sales & Use Tax Track
24.0 Hours

This track focuses on the core principles and practical application of sales and use tax across jurisdictions. Sessions address nexus and registration requirements, taxability analysis, exemptions, compliance processes, and audit readiness in an evolving indirect tax landscape. Participants learn how to evaluate transactions, manage exposure, and respond to enforcement trends driven by economic nexus, digital commerce, and increased state scrutiny.

Sessions Calendar

All sessions run from 11:00 AM – 12:30 PM ET

The Full Course (All 24 Sessions Below)

The Income Tax Track Only

The Sales & Use Tax Track Only

Week

Tuesday

Wednesday

Thursday

Friday

Week 1

Mar 24 – Intro to SALT: Why it Matters & Key Concepts

Mar 26 – Constitutional Limitations on State Taxation

Week 2

Mar 31 – Nexus: Physical vs. Economic Presence

Apr 2 – Gross Receipts Taxes & Local Taxes

Week 3

Apr 6 – Corporate Income Tax Basics & Filing

Apr 7 – Sales & Use Tax: Taxable Transactions

Apr 8 – State Conformity & Base Adjustments

Apr 9 – SUT Nexus & Wayfair Impact

Week 4

Apr 13 – Apportionment Fundamentals & Advanced Issues

Apr 14 – SUT Exemptions & Certificates

Apr 15 – Advanced Apportionment Methods

Apr 16 – SUT Sourcing & Marketplace Facilitators

Week 5

Apr 20 – Unitary Business & Combined Reporting

Apr 21 – SUT Compliance & Tech

Apr 22 – Taxation of Pass-Through Entities

Apr 23 – SUT Audits & Best Practices

Week 6

Apr 27 – State Tax Credits & Incentives

Apr 29 – Estimated Payments & Extensions

Week 7

May 5 – Property Tax: Valuation, Assessment & Appeals

May 7 – Unclaimed Property (Escheat)

Week 8

May 12 – State Employment Taxes & Remote Work

May 14 – Digital Economy & Taxation of Services

Week 9

May 19 – SALT M&A Considerations

May 21 – State Tax Audits, Controversies & Trends

Who Should Attend?

In-house tax professionals new to state and local tax (SALT) responsibilities

Corporate tax staff seeking a structured refresher on SALT fundamentals

Federal tax professionals expanding into multi-state tax issues

Tax managers and senior associates looking to strengthen technical and practical SALT skills

Learning Objectives

The Full Course

Attendees will gain actionable knowledge to:

•Describe how states assert taxing authority, including key nexus standards for income/franchise and sales and use taxes.

•Identify multi-state SALT exposure by evaluating taxability, registration, filing, and exemption requirements.

•Apply core SALT concepts to practical business scenarios to determine compliance obligations and risks.

•Assess audit readiness and enforcement risk based on common state audit practices and documentation needs.

•Interpret SALT legislative and enforcement developments to support effective compliance and state tax planning.

The Income Tax Track

Attendees will gain actionable knowledge to:

•Explain how states assert income and franchise tax authority, including key nexus standards and constitutional limitations.

•Apply apportionment and allocation principles to determine state taxable income for multi-state corporations.

•Identify filing and reporting considerations that affect compliance and risk across multiple jurisdictions.

•Assess audit exposure and controversy risk based on common state enforcement practices and recent case law.

•Interpret legislative and judicial developments to support informed state income tax planning and risk management.

The Sales & Use Tax Track

Attendees will gain actionable knowledge to:

•Determine sales and use tax nexus and registration requirements across jurisdictions, including economic nexus standards.

•Evaluate the taxability of transactions and the proper application of exemptions in common business scenarios.

•Apply sales and use tax compliance processes to manage multi-jurisdictional filing and reporting obligations.

•Assess audit readiness and exposure by reviewing documentation, exemption controls, and state audit practices.

•Analyze enforcement trends related to digital commerce and increased state scrutiny to support proactive risk management.

Elevate Your State and Local Tax Knowledge with TEI

Join our 2026 SALT Essentials course with proven tax experts.

Tax Executives Institute | meetings@tei.org | 202-638-5601