Oregon and State & Local Taxation - Intermediate (4 hours - afternoon) - Webcast

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Nov 4, 2020

Registration: 12:15 PM / Program: 12:45 PM - 4:30 PM Pacific Time


Member Fee: $175.00
Nonmember Fee: $225.00

Available Discounts

AICPA Member: None
Full time Accounting Educator: -87.00


This new intermediate half-day Oregon and State & Local Taxation program is authored and instructed by Harriet Strothers, CPA, Delap LLP, Lake Oswego, who is recognized for her local and extensive national expertise and instruction skills in this arena. You will obtain a brief overview of the basics followed by an intermediate dive into a variety of pertinent topics. Learn about economic nexus issues, nexus study/voluntary disclosure as well as pass-through ownership & nexus. The recent U.S. Supreme Court nexus decision in Wayfair will also be addressed. Additionally, you will learn about Public Law 86-272, cloud computing, reporting an RAR, IRS & state communications, unclaimed property, state updates, City of Portland & Multnomah County and Oregon, California, and Washington.

This is a companion to the four-hour Oregon and State & Local Taxation – The Basics program, and may be taken in conjunction with or as an independent program.

Designed For

CPAs in public practice who want to expand and strengthen the scope of services they provide to clients and CPAs in industry who want to understand their exposure to state and local tax issues.


Upon completion of this course, you will have a better understanding of the complexities associated with the rapidly changing state tax laws, pass-through ownership, and various nexus creating activities.

Major Subjects

  • Recap of “State & Local Tax (SALT) 101 – The Basics” at a high level (10-15 minutes) 
  • Economic nexus issues 
  • Public Law 86-272 
  • Cloud computing 
  • Pass-through ownership & nexus: apportionment; throwback throw-out throw-up; section 18 alternative apportionment; pass-through apportionment; sale of pass-through 
  • Reporting an RAR to the states 
  • IRS/state communications 
  • Nexus study/voluntary disclosure 
  • Unclaimed property 
  • State and local updates: California, Oregon, City of Portland, Multnomah & Washington County


Harriet Strothers

Harriet has over 30 years of experience in providing state and local tax advisory and compliance services to large multi-state and multinational companies. Prior to joining Delap, Harriet spent 15 years with The Ryland Group - a Fortune 500 Homebuilder and Mortgage Lender that operates in 28 different states. Upon her return to public accounting in 2007, Harriet observed that there was a need for business leaders to better understand how State and Local Taxes affected their financial decision making. While Harriet has spent much of the past six months on sales tax issues, her practice is generally focused on state income tax planning and compliance along with audit defense for state as well as IRS audits.