This week on the SALTovation podcast, Michael Cataldo breaks down the key market-based sourcing regulations that will shape state tax practices in 2025 and beyond. We explore the shifting landscape of state and local taxation, with a strong focus on California’s latest regulatory developments.Join us as we unpack the complexities of these changes, their broader implications, and why tax professionals must stay ahead of the curve. We also dive into the controversial “look-through” approach, which redefines how service-based income is sourced—a debate extending far beyond California’s borders.Key Takeaways:Michael Cataldo discusses California's market-based sourcing regulations and their implications for practitioners.The regulations have been in development for over a decade and are now set for formalization.Understanding the 'look through' approach is crucial for income sourcing in California tax law.ConnectSubscribe on your favorite podcast app here.Follow us on LinkedIn and YouTube.Talk to a Tax Advocate Today!Talk To A Tax Advocate Today:https://taxops.com/contact/Mentioned in this episode:SALT ContactSALT Contact

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