State and Local Reporting: 1099 and SALT Issues

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Stay ahead of evolving tax compliance demands with this essential webinar focused on state and local tax (SALT) issues and 1099 reporting requirements. As state governments ramp up enforcement in partnership with the IRS, organizations face increased pressure to accurately report payments and meet expanding jurisdictional tax obligations. This webinar delivers practical guidance to help you efficiently navigate these complex requirements, including the latest legal developments in sales and use tax.

Led by corporate tax attorney Steven D. Mercatante, Esq., this quarterly update explores both common and overlooked challenges related to state and local reporting compliance. You’ll gain a clearer understanding of how to determine your organization's reporting obligations, where risks lie, and how to respond to new state-level reporting changes. Whether you're new to these issues or seeking an update on recent developments, this session is packed with actionable insights and compliance strategies to help safeguard your organization.

Topics Covered:
  • State tax rules your staff needs to know
  • Determining state jurisdiction over your business activities
  • Benefits and limitations of combined federal/state filing programs
  • Detailed analysis of state-specific 1099 reporting rules
  • Identifying states with unique reporting obligations
  • Managing compliance risks in sales & use and federal/state programs
  • Common SALT compliance pitfalls
  • Practical solutions and best practices for ongoing reporting challenges
Your Benefits For Attending:
  • Identify state tax rules your organization’s staff needs to understand
  • Recognize how to determine which states have jurisdiction over your organization’s business operations
  • Compare and contrast the benefits and shortcomings of combined federal/state filing programs
  • Analyze particular state 1099 reporting requirements in detail
  • Describe which states have specific reporting requirements that apply to your organization
  • Discover recent changes in sales and use tax laws
  • Identify key compliance risks related to sales & use tax and combined federal/state programs—and how to mitigate them
  • Explore common state and local compliance issues and implement effective best-practice solutions

Attending this webinar will empower you to make informed compliance decisions, reduce audit risk, and streamline your organization’s tax reporting process with confidence.

Who Would Benefit from This Webinar:

This session is ideal for tax professionals, controllers, accountants, payroll managers, compliance officers, and anyone responsible for organizational tax reporting. It’s also beneficial for finance professionals seeking to stay current with SALT and 1099 developments that may impact their business operations.

Level: Beginner / Intermediate
Format: Live webcast
Instructional Method: Group: Internet-based
NASBA Field of Study: Taxes(2 hours)
Program Prerequisites: None
Advance Preparation: None

  • Steven Mercatante

    Steven Mercatante

    Steven Mercatante is the principal and founder of TIR Consulting, LLC. He is a nationally recognized leader in tax reporting education and consulting on specialized compliance issues. He has conducted on-site consultation for corporate clients from across the world and led countless seminars and web [...]

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Frequently Asked Questions

SALT — State and Local Tax — refers to the full spectrum of tax obligations imposed by state and local governments, including income taxes, sales and use taxes, and information reporting requirements. SALT issues intersect with 1099 reporting when organizations must determine not only which states require information returns but also how their broader tax presence affects their overall compliance posture. Organizations with nexus in a state may have both information reporting obligations such as filing 1099-NEC forms for contractor payments and substantive tax obligations such as sales and use tax. As states increase enforcement and data-sharing with the IRS, lapses in 1099 compliance often surface broader SALT exposures. A holistic approach addresses both reporting and substantive tax obligations together rather than managing them in silos.
State 1099-NEC requirements have been evolving rapidly as states update their information reporting rules in response to gig economy growth, remote work, and expanded enforcement priorities. Recent developments include states lowering their reporting thresholds below the federal standard, new electronic filing mandates that replace paper submission options, expanded definitions of reportable payments to include new payment types, and new or revised state-specific forms. Several states have also introduced accelerated reporting timelines that compress the traditional annual filing window. Compliance teams should monitor state revenue agency communications and work with specialists such as corporate tax attorney Steven Mercatante, who provides quarterly updates through Aurora Training Advantage's SALT and 1099 webinar series, to ensure their programs keep pace with the changing regulatory environment.
Determining state jurisdiction for 1099 reporting requires analyzing the nexus your organization has established in each state through its business activities. Key nexus-creating factors include having employees or contractors based in a state, owning or leasing property there, performing services for clients located there, or meeting economic nexus thresholds based on sales volume. Once nexus is established, organizations must research whether the state has its own 1099 reporting mandate, what forms and thresholds apply, and whether the obligation is satisfied through the Combined Federal/State Filing program or requires a separate direct filing. Multi-state organizations should maintain a nexus inventory that is updated whenever business activities expand or remote workforce arrangements create new state connections. Proactive jurisdiction mapping prevents costly surprises from states you did not realize had jurisdiction over your operations.
Sales and use tax compliance is one of the most complex areas of SALT, particularly for organizations that operate across multiple states or purchase significant volumes of goods and services. Use tax — the tax owed on purchases made without sales tax being charged — is frequently underreported by businesses that lack robust purchase tracking systems. As state revenue agencies improve data-matching capabilities and share information across jurisdictions, use tax exposure is increasingly surfaced through audits triggered by 1099 or other information reporting discrepancies. Additional compliance risks arise from incorrectly classifying purchases as tax-exempt, failing to track exempt certificates from vendors, and not registering in states where nexus has been established. A comprehensive SALT review addresses income, sales, use tax, and information reporting obligations together for a unified compliance posture.
Managing multi-state 1099 and SALT compliance efficiently requires strong systems and disciplined processes. Best practices include maintaining a centralized compliance calendar that tracks filing deadlines across all applicable states, establishing a nexus determination process updated regularly as business activities change, and conducting annual reviews of contractor and vendor classifications to catch misclassification issues before they attract audit attention. Organizations should evaluate whether state filing obligations are met through the Combined Federal/State Filing program or require direct state action, and document that analysis. For sales and use tax, automated compliance software can dramatically reduce manual tracking burden and error risk. Quarterly updates from compliance specialists — such as those offered through Aurora Training Advantage with tax attorney Steven Mercatante — keep teams current on rapidly changing state requirements.