External speakers David Hughes and Jordan Goodman, partners at Kilpatrick, recently presented “State and Local Tax Hot Topics: 2026 and Beyond” at the AGN 2026 Americas Regional Meeting in Salt Lake City. In this article, they share five key developments shaping the U.S. state and local tax landscape—from the tax implications of remote work and expanding nexus standards to evolving apportionment rules, digital product taxation, and the growing importance of procedural compliance.