Events & webcasts




Event type:



Event location:



Recommended CPE Credits:

Please note: CPE credits are not awarded for webcast replay.  


Event audience:

All tax personnel


Event contact details:



SALT Midyear Report: Tracking Important Legislation and Litigation




Event Description 


As states continued to maintain fairly strong tax collections during the first half of 2023, there were many significant developments affecting state and local taxes (SALT). There was considerable activity regarding pass-through entity tax regimes in response to the federal SALT deduction cap as more states enacted these taxes or amended existing taxes. A major issue this year concerns the treatment of research and experimental expenditures and whether states will follow federal changes to IRC Sec. 174. Florida income tax apportionment has garnered attention after a circuit court held that state law requires the use of the cost-of-performance method to source service revenue. Following an uncertain history, the Maryland digital advertising tax is now in effect following the Maryland Supreme Court's decision to vacate a circuit court order that had stricken the tax. The Washington Supreme Court upheld the state's capital gains tax on individuals. Minnesota enacted groundbreaking legislation that significantly broadens the corporate tax base and adopts a retail delivery fee. On this webcast, we will discuss significant SALT developments that have occurred during the first part of 2023.


Date and time

Original broadcast Wednesday, July 26, 2023 02:00 PM ET - 03:00 PM ET



Recommended CPE credits

Please note: CPE credits are not awarded for webcast replay.



Learning objectives

  • List major state income tax and sales tax developments during the first half of 2023 
  • Analyze issues faced by state legislatures during the 2023 legislative sessions






Recommend field of study




Program level








Delivery method

Group - Internet




If you have any questions or encounter any difficulties while enrolling, please contact technical support via email at, or visit our webcasting frequently asked questions page


If you are experiencing problems viewing or listening to an event, please review the event help guide that provides minimum requirements and frequently asked questions.




Find an upcoming webcast with insights that matter for you


Upcoming webcasts: Tomorrow’s success starts here


Browse our schedule of upcoming webcasts to leverage the latest thinking from Grant Thornton’s subject matter experts to grow your business today and tomorrow. Learn more about CPE credits and review answers to commonly asked questions in our Webcast FAQ.


On-demand webcasts are ready when you are


Missed a webcast? Rewind and replay to catch up on your favorite webcasts


If you missed out on one of our webcasts or just want to revisit one of your favorites, it’s time to turn up the volume and click replay. In less than an hour, you will gain new insights and perspectives that will help set your organization up for success today and tomorrow. Catch up on our webcasts whenever, wherever. Simply choose an archived webcast that’s right for you, follow the relevant link, register for the replay and launch the presentation. The time is now to watch, learn and act.