The year 2023 is marked by concerns over erosion of P.L. 86-272 protections, home rule issues, and increased scrutiny in state and local tax (SALT), ranging from business licenses and registrations to sales tax collections and income tax filings. Information sharing is contributing to agency overreach, and the proliferation of remote workers is causing SALT headaches. As businesses look to tax advisors and software solutions to help ease sales tax compliance and make sense of data and tax compliance challenges, confusion over what the business is buying is endemic. Here is a look at 10 hot topics making State and Local Tax compliance tough in 2023, issue-spotting what businesses and their tax providers should be monitoring and managing in 2023.