When Is Federal Preemption Appropriate in the State Tax Arena?

State and Local Tax (SALT) attorney Jennifer Karpchuk will speak at the Council on State Taxation's (COST) 57th Annual Meeting, taking place in San Antonio, Texas. Jennifer's session will examine the ongoing tension between state sovereignty and federal statutes that limit states' taxing authority. Speakers will review existing federal tax preemption laws and proposals for additional restrictions, while debating when federal interests should outweigh state authority. They will also assess whether the U.S. Supreme Court's decision in Murphy v. NCAA provides states with an effective framework for challenging laws such as P.L. 86-272 and the Internet Tax Freedom Act. Attendees will gain practical insights into emerging SALT developments, audit considerations, tax trends and planning opportunities.