We’re opening the playbook on the SC.CPA Cup. These aren’t just sessions — they’re game plans. Each one is built to sharpen your strategy, strengthen your positioning, and help you move the ball forward in a profession that’s changing fast.
This week, we’re going Inside the Playbook with a sneak peek at “State & Local Tax Trends to Watch in 2026” led by Jeremy Migliara, Managing Member of Apricus Business Consulting. The session examines the most significant recent changes in state and local taxation and how evolving rules affect compliance, planning, and advisory work.
As states continue to refine their approaches to OBBBA conformity, economic nexus, marketplace facilitator obligations, apportionment methodologies, and sourcing rules, staying current is essential for accurate guidance and risk mitigation. This session highlights key legislative updates and trends that are reshaping the SALT landscape, including state conformity, enactment of “millionaire taxes,” expansion of gross receipts taxes, and emerging trends in digital goods and services taxation.
You gain insight into how states are responding to revenue pressures, adopting new conformity standards, and expanding audit activity—particularly in areas such as remote work, multistate service delivery, and marketplace inventory. Real‑world examples illustrate how small regulatory adjustments can create meaningful exposure for multistate businesses, and how proactive planning can reduce administrative burdens.
By the end of the session, you will be better equipped to navigate the accelerating pace of SALT changes, anticipate areas of heightened scrutiny, and deliver informed, forward‑looking advice in a rapidly shifting regulatory environment.
Jeremy Migliara is the Founder and Managing Member of Apricus Business Consulting, Inc. He leads a team of experienced State and Local Tax (SALT) professionals who provide value-added consulting services to business owners, management teams, and CPA firms. With over 25 years of SALT consulting experience, including working at four national accounting firms and two Fortune 100 companies, he has developed a deep expertise in various SALT practice areas, such as income tax, sales tax, credits and incentives, payroll and unemployment tax, and property tax. In addition to SALT consulting, his mission is to help businesses identify and pursue overlooked opportunities to reduce their tax liabilities and increase their cash flow. Apricus Business Consulting, Inc. offers comprehensive business value opportunity (“Found Money”) reviews to uncover potential savings in both tax and non-tax areas.
State & Local Tax Trends to Watch in 2026
Thursday, May 21
1:30 p.m.–3:10 p.m.
