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State & Local Tax (SALT) · Insights

State & Local Tax (SALT) insights

Plain-English tax guidance on state & local tax (salt) from our CPAs and Enrolled Agents.

Explore State & Local Tax (SALT)
Individual Tax PreparationBusiness & Corporate TaxTax Planning & StrategyBusiness Tax CreditsIRS Audit DefenseTax Debt ResolutionInternational TaxState & Local Tax (SALT)Estate Income TaxFlorida 1031 ExchangeNonprofit Tax ServicesExpats / Expatriate TaxTax Court RepresentationFederal TaxTax Risk ServicesTransfer PricingTax ComplianceUS Inbound TaxM&A TaxIRS Tax AdvocateOutbound TaxTax Treaty PlanningFIRPTA & Foreign Real EstateForeign Business Expansion
The SALT Cap Workaround: How Pass-Through Entity Tax Restores Your Deduction
State & Local Tax (SALT)
Mar 9, 2026·6 min read

The SALT Cap Workaround: How Pass-Through Entity Tax Restores Your Deduction

The $10,000 SALT cap gutted the state-tax deduction for pass-through owners. Roughly three dozen states now let the business pay the tax and deduct it federally — legally sidestepping the cap. Here's how the PTET election works.

SMAART Tax Team
Sales-Tax Economic Nexus After Wayfair: The Rules Every Seller Needs
State & Local Tax (SALT)
Feb 24, 2026·6 min read

Sales-Tax Economic Nexus After Wayfair: The Rules Every Seller Needs

The 2018 Wayfair decision let states require out-of-state sellers to collect sales tax based on sales volume alone. Thresholds vary by state, marketplace rules add complexity, and the penalties for missing registration compound fast.

SMAART Tax Team
State Income-Tax Nexus for Remote and Multi-State Businesses
State & Local Tax (SALT)
Feb 10, 2026·6 min read

State Income-Tax Nexus for Remote and Multi-State Businesses

Hiring a remote employee in another state, opening a warehouse, or crossing an economic threshold can force you to register and file an income-tax return there. Know where you have nexus before the notices arrive.

SMAART Tax Team

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