Blank Rome State + Local Tax partners Mitchell A. Newmark, Nicole L. Johnson, and Eugene J. Gibilaro will serve as panelists at the Council on State Taxation’s (“COST”) 57th Annual Meeting, being held September 22 through 25, 2026, in San Antonio, Texas. Blank Rome LLP is pleased to be a sponsor of the program. 

About the Conference

The Annual Meeting offers sessions for every state tax and government affairs professional with tax responsibilities. It has an extensive program covering all types of state and local taxes that business taxpayers are confronted with on a daily basis. The ever-popular audit sessions and state chamber of commerce roundtables are included, and other conference sessions provide updates on timely state and local tax (“SALT”) issues and insight regarding state tax trends and opportunities. The conference is targeted to all SALT types and levels of experience and CLE/CPE credit is available.

Session Information

2026 In Review: Key Developments and the Road Ahead
Wednesday, September 23  |  9:00–10:00 a.m.

The speakers in this opening session will discuss the most consequential SALT developments from the past year, highlighting legislative, regulatory, and enforcement trends as well as court decisions that most impacted taxpayers. Speakers will also look ahead to what the coming year may bring, including anticipated policy shifts, emerging risk areas, and planning considerations to watch. The session sets the stage for the Conference by connecting recent history to future expectations in the ever-changing SALT landscape and will address the states’ budget outlooks.

Panelists:

  • Moderator: Pat Reynolds, COST
  • Steve Kranz, McDermott Will & Schulte
  • Mitchell Newmark, Blank Rome
  • Rob Ozmun, PwC
  • Morgan Scarboro, Multistate Associates

When Is Federal Preemption Appropriate in the State Tax Arena?
Wednesday, September 23  |  11:10 a.m.–12:05 p.m.

This engaging session dives into the ongoing tension between state sovereignty and federal preemptive tax statutes that limit state taxing authority. The presenters will examine current federal preemptive statutes and ongoing efforts to enact new statutes that limit state authority in the name of competitiveness, equity, or reduced administrative burdens. When should state sovereignty prevail? State officials initially cited Murphy v. NCAA, 584 U.S. 453 (2018), as broad precedent for challenging current federal laws such as P.L. 86-272 and the Internet Tax Freedom Act as unconstitutional overreach. Has its impact lived up to their expectations?

Panelists:

  • Moderator: Doug Lindholm, COST
  • Nicole Johnson, Blank Rome
  • Jennifer Karpchuk, Holland & Knight
  • Mark Loyd, Dentons
  • Dan McGuire, Ryan

Economic Substance and Business Purpose Doctrines in State Taxation
Thursday, September 24  |  1:40–2:35 p.m.

This session examines the states that apply economic substance and business purpose doctrines to evaluate the legitimacy of tax positions and transactions including a discussion of Liberty Global. Participants will explore key cases, statutory frameworks, and enforcement trends, with a focus on multistate planning, intercompany transactions, and addback regimes. Attendees will gain practical insights into documenting business purposes, and mitigating audit risk in a rapidly evolving state tax landscape.

Panelists:

  • Moderator: Marilyn Wethekam, COST
  • Bill Backstrom, Jones Walker
  • Eugene Gibilaro, Blank Rome
  • Evan Hamme, Pillsbury Winthrop Shaw Pittman
  • Jeanette Moffa, Moffa Suttin Donnini

For more information and to register, please visit the event webpage.