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Beyond Nexus: Local Taxation, Constitutional Apportionment, and the Hidden Risks of City and County Taxes

SKU: TAX7500

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General Credits

Price$50

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Description

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.

Lecturer Bio

Peter Petrousian, Esq.

Peter Petrousian is a State and Local Tax professional at GHJ, where he assists clients with multistate and local tax matters, including income/franchise tax, sales and use tax, gross receipts taxes, business license taxes, voluntary disclosures, audit defense, nexus studies, and local jurisdiction compliance.

Peter earned his J.D. and Tax LL.M. from Loyola Law School through the joint J.D./Tax LL.M. program. During law school, he worked at the Law Offices of Mel Hatamian, gaining experience in litigation and client counseling, and later participated in Loyola’s Tax Appeals Assistance Program, where he represented taxpayers in matters before the California Department of Tax and Fee Administration.

Before joining GHJ, Peter worked in the State and Local Tax group at Armanino LLP, where he advised clients on complex state and local tax issues, including technology, digital services, local taxes, and multijurisdictional compliance. He developed a particular focus on local tax jurisdictions and helped clients navigate the practical and constitutional issues that arise when cities, counties, and states impose overlapping tax regimes.

National Academy of Continuing Legal Education is a provider of accredited CLE courses throughout the country. To view our full accreditation details, please .

Accreditation and CLE Rules for Rhode Island

Beyond Nexus: Local Taxation, Constitutional Apportionment, and the Hidden Risks of City and County Taxes

Description

Lecturer Bio

Peter Petrousian, Esq.

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