Federal Preemption in State Tax: Where the Lines Are Drawn

State and Local Tax (SALT) attorney Jennifer Karpchuk will speak at the Council on State Taxation's (COST) 2026 Spring Conference/Audit Session, taking place in Coral Gables, Florida. The event will highlight the most significant developments in income and sales tax, from legislative initiatives to new court cases to upcoming audit issues, providing SALT practitioners the opportunity for state-by-state information exchange. Ms. Karpchuk's session will focus on federal preemption, pinpointing where federal law clearly sets boundaries on state taxing authority and where the lines are blurred. Speakers will address federal statutes and regulations, alongside constitutional principles, that can override state tax laws, as well as explain how businesses engaged in interstate commerce should approach compliance.