State and local tax issues do not end at the state line. Businesses are increasingly exposed to city, county, and special district taxes that operate alongside traditional state income, franchise, sales, and use tax regimes. These local taxes can include gross receipts taxes, business license taxes, commercial rent taxes, utility users taxes, local sales tax add-ons, transfer taxes, occupancy taxes, and other local assessments that are often overlooked during ordinary compliance, transactions, and tax planning.

This CLE program will provide attorneys with a practical overview of local taxation, with particular attention to constitutional limitations on state and local taxing authority. The course will discuss nexus, due process, Commerce Clause limitations, fair apportionment, internal and external consistency, and the distinction between permissible local revenue measures and taxes that may create multiple taxation or discrimination against interstate commerce.

The program will also examine common local tax traps, including remote employees, in-city customers, digital services, marketplace activity, acquisitions, business license registration, local gross receipts sourcing, and audit triggers. Participants will leave with a framework for identifying local tax exposure, evaluating constitutional apportionment issues, advising clients during expansion or transactions, and managing local tax audits and voluntary disclosures.