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Samantha Trencs counsels clients on a wide range of state and local tax matters. Samantha’s practice focuses on tax planning, policy, and controversy in virtually all areas of state and local taxation, including income, franchise, sales and use, and property taxes. Her practice also includes advising on multistate audits and litigation matters.

Samantha has deep policy experience, including tracking and monitoring tax legislation and ballot measures to provide in-depth analysis on legislative developments and their impact on Fortune 100 companies. Samantha also has wide-ranging experience researching and analyzing complex sales and use tax issues, including regularly analyzing the applicability of state marketplace collection laws, sales tax holidays, and sales and use tax registration, as well as conducting fifty state taxability studies on key SALT issues.

On July 21, 2026, the California Department of Tax and Fee Administration (CDTFA) held its first implementation workshop meeting regarding Senate Bill 122 (SB 122), which extends California’s sales and use tax to digital software and software-as-a-service (SaaS) effective Jan. 1, 2027.

Continue Reading California SB 122 – CDTFA Workshop Addresses Software and SaaS Tax Rules Effective Jan. 1, 2027

A California budget trailer bill would extend sales tax to software and SaaS and adjust business credit limits, with potential implications for tax planning and compliance.

Continue Reading California Advances Budget Trailer Bill to Tax Software, SaaS, and Limit Business Credits

The Washington Department of Revenue (Department) has announced a temporary penalty relief program for businesses that did not collect or remit retail sales or use tax on certain services that became taxable on Oct. 1, 2025, under Engrossed Substitute Senate Bill 5814 (ESSB 5814).

The Department acknowledged the challenges associated with the transition to ESSB