The SALT Shaker Podcast

In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor are joined by Counsel Charles Capouet to break down Illinois' sweeping new tax legislation passed at the close of its legislative session, and signed by Governor Pritzker on Tuesday, June 16. The group walks through several significant new taxes targeting the digital economy, including the newest state to impose a targeted advertising services tax, a new social media platform fee, and a first-of-its-kind digital asset privilege tax on cryptocurrency activity. They break down how Illinois' targeted advertising tax compares to similar regimes in Maryland and elsewhere, including key definitions, exemptions, and the importance of programmatic advertising concepts in determining taxability in Illinois. The conversation highlights the broader trend of states pushing into digital and emerging markets, and the resulting litigation and policy questions. The episode also includes a rapid-fire overview of other notable provisions in the Illinois budget legislation, including expanded taxation of prediction markets and fantasy contests, as well as new limitations on corporate net operating loss carryovers. The episode concludes with an overrated/underrated debate on s'mores, and the proper way to toast a marshmallow. For questions or comments, email [email protected]. Subscribe to receive regular updates hosted on the SALT Shaker blog.

The long-awaited New York State budgetGovernor Hochul signs New York FY 2027 Budget into law | SALT ShakerGovernor Hochul signs New York FY 2027 Budget into law | SALT Shaker has arrived, and while it may not have produced major headline-grabbing tax increases, there's plenty beneath the surface worth unpacking. In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor are joined by Ken Pokalsky, Vice President of Government Affairs at The Business Council of New York State, to break down what made it into the budget, what didn't – and how the budget's tax provisions will impact New York taxpayers moving forward. Ken shares an insider's perspective from Albany, exploring why this year's negotiations stretched well past the April 1 deadline, how competing political priorities shaped the final deal, and why, in his words, the takeaway might be: "It could have been worse." The conversation also touches on early warning signs for next year's budget cycle. And, of course, the episode wraps with a lighthearted debate on whether punctuality is overrated or underrated. For questions or comments, email [email protected]. Subscribe to receive regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor break down the business versus non-business income divide. They also explore how the Multistate Tax Commission's recommended shift in terminology – from business/non-business income to apportionable/non-apportionable income – refocuses the analysis on whether income is constitutionally apportionable. Chelsea and Jeremy then walk through the two key tests used in determining business income: the transactional test and the functional test, and how these tests often overlap.  Their discussion centers on the Arkansas Supreme Court's recent decision in Hudson v. US Beef, involving the sale of franchise operations. The court found the gains from the sale were non-business income under the three requirements in Arkansas' business income definition. Chelsea and Jeremy also unpack the dissent, which argued the majority improperly blended the functional and transactional tests, underscoring how fact-specific – and potentially blurred – this analysis can be. The episode concludes with key takeaways on applying these tests across jurisdictions, along with an overrated/underrated debate on summer staples. For questions or comments, email [email protected]. Subscribe to receive regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor introduce federal preemption and how the Supremacy Clause limits state taxing authority. When federal and state laws conflict, federal law controls, requiring state law to give way. Jeremy and Chelsea outline the two types of preemption: express and implied. Drawing on examples from technology, services, and digital advertising taxes, the discussion highlights the continued importance, and active litigation, surrounding preemption in the SALT space. You can follow along with the discussion using Congress's "preemption taxonomy" chart, linked here. The episode concludes with a brief overrated/underrated debate on the Oxford comma. For questions or comments, email [email protected]. Subscribe to receive regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor break down two noteworthy Texas franchise tax decisions that provide important guidance on sourcing and federal preemption. The hosts first discuss NuStar Energy LP v. Hancock, a Texas Supreme Court decision addressing how receipts from the sale of tangible personal property are sourced for franchise tax purposes. The court held that receipts are sourced to Texas based on where the property is delivered to the buyer, rejecting an "ultimate use" or consumption-based approach, even where the property (bunker fuel) could not legally be used in Texas. They then turn to Hancock v. American Airlines, where a Texas appellate court concluded that the federal Anti‑Head Tax Act preempts application of the Texas franchise tax to certain airline revenue streams. The court determined that, despite being styled as a margin tax, the franchise tax functions as a tax on gross receipts from air transportation, bringing it within the scope of federal preemption. The episode wraps up with an overrated/underrated debate on standing desks. For questions or comments, email [email protected]. Subscribe to receive regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast, hosts and Partners Jeremy Gove and Chelsea Marmor welcome Lauren Loricchio, Investigations Editor at Tax Notes, to discuss the publication's long‑standing commitment to government transparency and access to primary tax materials. Lauren traces the origins of Tax Notes back to its 1972 lawsuit against the IRS, which paved the way for public access to the Service's private letter rulings. She explains how her team continues that mission through its newly launched monthly newsletter, FOIA Findings, which uses the Freedom of Information Act (FOIA) and other open records laws to shed light on tax policy and tax administration. Their discussion explores the realities of the FOIA process – including delays, redactions, and litigation – and why access to original source material remains critical for tax practitioners, academics, and others monitoring tax administration and enforcement. The episode wraps up with a seasonal overrated/underrated segment: What are your thoughts on wearing shorts? For questions or comments, email [email protected]. Subscribe to receive regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor sit down with Counsel Charles Capouet to discuss his recent article in Tax Notes State on the use of declaratory judgments to challenge unconstitutional state taxes. Charles explains how declaratory judgments can serve as a "third way" to contest a tax, allowing taxpayers to seek an early, definitive ruling on a tax's legality, often before experiencing significant financial impact. Interest in these actions is growing as states continue to adopt novel taxes that raise unresolved constitutional questions, and the conversation explores how this approach can benefit both taxpayers and states by providing greater certainty and helping avoid budget disruptions tied to later refunds. The group also discusses the limitations of declaratory judgment actions, which are typically confined to facial constitutional challenges and permitted only in certain states. The episode concludes with a timely "overrated/underrated" segment where the group discusses Opening Day of baseball.  For questions or comments, email [email protected]. Subscribe to receive regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor examine a pivotal moment in any state and local tax controversy: whether to take the next step after a tax assessment has been issued. Jeremy and Chelsea walk through the key factors they consider when deciding whether to challenge an assessment following an audit. They emphasize that the decision is rarely straightforward and often requires balancing several considerations, such as financial significance, procedural nuances, confidentiality protections, and the forum's independence and expertise. Their conversation concludes with a focus on litigation readiness, underscoring why building a strong evidentiary record during the audit stage is critical to preserving options and positioning a case for success beyond the administrative level. In closing, they wonder if buying a "mystery" book at the bookstore is overrated or underrated. For questions or comments, email [email protected]. Subscribe to receive regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor unpack one of SALT's highly discussed and fast‑evolving areas: digital services taxes. Their conversation breaks digital services taxes into four distinct frameworks, helping listeners understand how states and localities are approaching the taxation of digital activity in different ways. The discussion covers Maryland's digital advertising tax, Washington's expansion of its sales tax to digital services, Chicago's social media amusement tax, and proposed data taxes – such as those in New York – that would impose tax based on the volume of consumer data companies collect and maintain. In closing, they wonder if the Winter Olympics are overrated or underrated. For questions or comments, email [email protected]. Subscribe to receive regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor break down a recent New York Appellate Division decision addressing a longstanding question in New York: Is providing a license to software always the sale of software?  Jeremy and Chelsea unpack the Appellate Division's answer to that question in Beeline, who offered its customers a license to taxable prewritten software and nontaxable professional services. Applying New York's primary function test, and relying on the extensive record developed below, the court concluded that the transaction's objective was the taxable sale of software rather than nontaxable professional services. This week's overrated/underrated question takes on a fun one: birthdays. Are they overrated or underrated? For questions or comments, email [email protected]. Subscribe to receive regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast, Partner Jeff Friedman takes over as host and sits down with newly promoted partners Jeremy Gove and Chelsea Marmor to celebrate their career milestones and reflect on the journeys that brought them here.  Jeff guides Chelsea and Jeremy through a conversation about their distinct professional paths, the value of in‑person collaboration, and the satisfaction that comes from navigating complex client matters. They also look ahead, offering their perspectives on the developments they expect will reshape the practice of state and local tax in the years to come. The episode closes with the classic overrated/underrated segment – this time tackling award shows. Are they overrated or underrated? For questions or comments, email [email protected]. Subscribe to receive regular updates hosted on the SALT Shaker blog

In this episode of the SALT Shaker Podcast, SALT Partners Jeremy Gove and Chelsea Marmor kick off 2026 with a lightning round of their favorite SALT issues from 2025. They cover market-based sourcing, tax base expansions, remote worker litigation, and the classification of streaming services as tangible property. The conversation also touches on federal intervention in AI regulation, the ongoing relevance of federal limits on state taxing power, and emerging local tax trends. This week's overrated/underrated segment asks: Are New Year's resolutions overrated or underrated? For questions or comments, email [email protected]. Subscribe to receive regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast, SALT Counsel Jeremy Gove and Chelsea Marmor break down key New York tax and administrative developments shaping 2025. Their discussion includes: The proposed agenda of the incoming New York City mayor Significant personnel and administrative changes in New York City Recent court rulings on the retroactivity of the corporate income tax regulations Emerging tax revenue streams from legalized casinos and congestion pricing They wrap up with two thought-provoking questions in the overrated/underrated segment – don't miss it! For questions or comments, email [email protected]. Subscribe to receive regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast, SALT Counsel Jeremy Gove and Chelsea Marmor dive into the nuanced world of state and local tax penalties. They explore why penalty abatement standards, such as "reasonable cause" and "ordinary care," remain ambiguous despite the frequent appearance of penalties in tax assessments. With limited statutory and case law guidance, these standards often leave taxpayers navigating uncertainty. Their discussion highlights: New York's penalty framework and how it compares to other states Practical defenses for abating penalties, including their self-coined "reliance plus" standard The importance of contemporaneous documentation in supporting taxpayer positions Ultimately, Jeremy and Chelsea underscore the highly technical and interpretive nature of penalty imposition and abatement. For a deeper dive into this topic, read their article in Tax Notes State. This week's overrated/underrated segment takes a seasonal turn: Is turkey really the star of Thanksgiving?  For questions or comments, email [email protected]. Subscribe to receive regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast, host and SALT Counsel Jeremy Gove sits down with Partner Tim Gustafson to explore the historical evolution and current challenges surrounding California's sales factor.  The conversation traces California's apportionment journey from its original equally weighted three-factor formula to today's dominant single sales factor approach. Jeremy and Tim unpack key developments, including: California Supreme Court decisions shaping the definition of "gross receipts" A voter-approved initiative accelerating the shift to a single sales factor Regulatory amendments relating to market-based sourcing The episode concludes with a discussion of a recent legislative change redefining "gross sales" as "net sales" – a retroactive adjustment now facing legal challenges for its conflict with prior judicial interpretations. Plus, don't miss the overrated/underrated segment, where Jeremy and Tim share their hot takes on card games.  For a deeper dive into this topic, check out Tim's article, published in Tax Notes State, which he co-wrote with Associate Constance Chien.

In this episode of the SALT Shaker Podcast, SALT Counsel Jeremy Gove and Chelsea Marmor dive into the evolving intersection of artificial intelligence (AI) and SALT. As AI technology continues to advance, Jeremy and Chelsea draw a parallel for tax purposes to the early days of the internet – when Congress passed the ITFA to avoid taxes stifling innovation. They explore whether the existing framework for taxing software and digital products is sufficient to address AI, or if new legislation will be needed to keep pace. Jeremy and Chelsea highlight recent developments in Indiana and Illinois, where revenue rulings classified remote generative AI chatbot services as non-taxable under the states' existing definitions of SaaS and electronically delivered software. The episode wraps with a brief discussion on the potential for federal intervention in regulating and taxing AI, leaving listeners with key questions about how SALT professionals should prepare for what's next. And, as always, the hosts close out with their overrated/underrated segment – this time tackling the world of science fiction. For questions or comments, email [email protected]. Subscribe to receive regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast, Eversheds Sutherland Counsel Jeremy Gove and Chelsea Marmor unpack the complexities of Public Law 86-272, a federal statute enacted in 1959 to shield businesses from state income tax when their sole activity within a state is soliciting orders for tangible personal property.  The conversation explores the law's origins, historical context, its continued relevance in state tax litigation, and the MTC's evolving guidance regarding internet-based activities. Chelsea and Jeremy conclude the discussion by reviewing recent legal battles over the law in California, New York, and New Jersey, and exploring what these cases mean for the future of PL 86-272. Tune in to find out how Jeremy returns to his favorite nontax tradition of overrated/underrated! Questions or comments? Email us at [email protected]. Subscribe for regular updates from stateandlocaltax.com.

In the latest episode of the SALT Shaker Podcast, Eversheds Sutherland Counsel Jeremy Gove and Chelsea Marmor explore a new, concise podcast format that provides updates on recent noteworthy cases. Jeremy and Chelsea examine a New Hampshire court's decision in Hologic, Inc. v. Stepp, covering the facts, the court's holding, the analysis, and the case's practical implications. They wrap up the episode with a new segment, asking "either/or" – do you prefer the vernal equinox or autumn equinox? You can read our summary of Hologic, Inc. v. Stepp here. For questions or comments, email [email protected]. Subscribe to receive regular updates hosted on the SALT Shaker blog.

In the latest episode of the SALT Shaker Podcast, Eversheds Sutherland attorneys Jeff Friedman and Jeremy Gove welcome UConn School of Law Professor Rick Pomp to discuss Jeff and Professor Pomp's US Supreme Court cert petition in Ellingson Drainage, Inc. v. South Dakota Department of Revenue.  Jeff, Jeremy and Professor Pomp delve into the case's background and its various implications, particularly focusing on the application of use tax. They also provide historical context on the relationship between sales and use taxes and explore how Ellingson may violate the external consistency doctrine. Additionally, they discuss the potential consequences of the South Dakota Supreme Court's decision if left undisturbed by the US Supreme Court. Their discussion ends with an overrated/underrated question: Are birthday parties overrated or underrated?  For questions or comments, email [email protected]. Subscribe to receive regular updates hosted on the SALT Shaker blog.

In the newest episode of the SALT Shaker Podcast, Eversheds Sutherland Counsel Jeremy Gove takes a close look at San Francisco's tax system with the help of Eversheds Sutherland Counsel John Ormonde and Bart Baer, Chief Tax Counsel for The California Taxpayers Association. Jeremy, John and Bart review San Francisco from a tax perspective, specifically discussing its various gross receipts taxes, including the homelessness gross receipts tax, and overpaid executive gross receipts tax. They discuss how these taxes affect the business tax climate in San Francisco, and the latest news affecting the city's business tax system, including the reduction of in-office workers. They also cover the current reform efforts in the city and impacts of these taxes at the local level.  Their discussion concludes with a breakfast themed overrated/underrated question – where does oatmeal fall on the spectrum of breakfast food? Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

In the latest episode of the SALT Shaker Podcast, Eversheds Sutherland Counsel Jeremy Gove welcomes Tyler Henderson, Senior Tax Manager at Amazon, for a discussion about Tyler's experiences as a SALT practitioner. Tyler sheds light on his journey to his current position, including why he chose to enter the tax field, what he enjoys about his role and what drives him to serve in the educational sector, as well.  Jeremy and Tyler wrap up their conversation with an overrated/underrated question: How do you feel about re-watching TV shows? Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast, Eversheds Sutherland Counsel Jeremy Gove welcomes back Sacramento SALT Partner Tim Gustafson for another California-focused conversation! Tim and Jeremy base their discussion around a recent article Tim co-authored in Tax Notes State with Associate Sharon Kaur about the California FTB's informal guidance. Specifically, they delve into the work of the FTB, which administers the state's corporate franchise and income taxes, and discuss its routine issuance of informal guidance on a broad array of topics and issues. Tim and Jeremy explore these topics, as well as the effect on taxpayers and practitioners. Similar to the article, Tim and Jeremy also cover two 2023 decisions, Appeal of Minnesota Beet and American Catalog Mailers Association, examining how these decisions may affect current informal guidance and the issuance of guidance in 2024 and beyond. The episode concludes with another edition of overrated/underrated – how do you feel about lettuce on sandwiches? Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove welcomes Partner Jeff Friedman for another discussion of a landmark state tax case. For this installment, Jeff and Jeremy jump into Moorman Manufacturing Co. v. Bair, discussing the history of 3-factor apportionment, and how the Moorman decision paved the way for states shifting to single-sales factor apportionment.  After their discussion, the episode wraps with another edition of overrated/underrated – how do you feel about adults dressing up for Halloween? Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast, Federal Tax Partner Mary Monahan joins Associate Jeremy Gove for a discussion of Moore v. United States.  Ahead of the oral argument scheduled for December 5, Mary provides Jeremy with a federal tax perspective about the case, including covering the case's background, the tax constitutionality issue before the Supreme Court, the legal arguments presented and more.  Their discussion concludes with a timely overrated/underrated question, likely debated by many last week – what are your thoughts on Thanksgiving turkey? You can read the Eversheds Sutherland Tax team's Legal Alert about Moore at this link. Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

This episode of the SALT Shaker Podcast welcomes a new voice into the mix, Eversheds Sutherland Associate Laurin McDonald. Laurin joins host and Associate Jeremy Gove to describe 80/20 rules used by states in the context of water's-edge combined reporting, the subject of an article she co-authored in Tax Notes State. In addition to discussing the 80/20 rules, Jeremy and Laurin cover variations on the rules, compliance issues and recent cases that exemplify controversies that can arise from application of 80/20 rules. They wrap with an underrated/overrated question – how do you feel about concert encores? Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast, Eversheds Sutherland Partner Tim Gustafson joins Associate Jeremy Gove for a deep dive into California's market-based sourcing regulation.  Together they discuss various interpretations of and proposed amendments to the regulation offered over the past six years, and how the interpretations and amendments might affect taxpayers. They wrap with a series of underrated/overrated questions related to scents. You can read Tim's article on the topic for Tax Notes State here. Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

This week on the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove welcomes New York Associate Chelsea Marmor back to the show for an update on New York tax developments. Jeremy and Chelsea kick off their discussion with a review of New York Governor Kathy Hochul's Fiscal Year 2024 Executive Budget and the implications of its tax – and nontax – provisions. They particularly focus on the revenue raisers and what it all means for taxpayers going forward. They wrap with an underrated/overrated question – are mascots overrated? Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

This week on the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove is pleased to welcome Professor Richard Pomp, a state and local tax professor at both the University of Connecticut School of Law and NYU School of Law, to discuss the pending U.S. Supreme Court cert petition in Quad Graphics, Inc. v. North Carolina Department of Revenue. Professor Pomp recently filed an amicus brief with COST supporting Quad Graphics in its request to have the US Supreme Court review its North Carolina Supreme Court decision, which upheld the North Carolina Department of Revenue's sales tax assessment rather than a use tax assessment. The decision was upheld despite Quad Graphics lacking sufficient nexus to be subject to the North Carolina sales tax. Jeremy and Professor Pomp discuss the Quad Graphics case and the cert petition in greater detail, and how it relates to two long-standing U.S. Supreme Court cases: McLeod v. J.E. Dilworth Co. and General Trading Co. v. State Tax Commission. To end the show, Jeremy proposes a pertinent question now that business travel is on the rise – have backpacks replaced briefcases? Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

In the latest episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove is joined by SALT Partner Tim Gustafson to discuss the ins and outs of the one-of-a-kind settlement process in California. Before diving into specific considerations for taxpayers, Jeremy and Tim provide an overview of the settlement process itself, including a discussion of the agencies involved, the oft-surprising rules in play, and the impact on controversy generally. Their conversation ends with an overrated/underrated question pertaining to casual office wear – how do you feel about jeans? You can read the article Tim referenced, co-authored by Partner Liz Cha, in Tax Executive here. Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

This week on the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove welcomes Chris Emigholz, Chief Government Affairs Officer at the New Jersey Business & Industry Association (NJBIA), to the show. First, they cover Chris' role at NJBIA and what NJBIA does for New Jersey taxpayers. They then dive into a meaty tax discussion of current issues and legislative proposals in the state, including corporate tax rate reduction, the state's remote work tax policies, unemployment insurance payroll taxes, and proposed changes to how New Jersey taxes GILTI.  Jeremy picks his latest overrated/underrated question from a large menu – how do you feel about diners? Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

In this week's episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove welcomes a fellow New York resident to the show, Partner Todd Betor. Todd recently re-joined the SALT practice in January. Jeremy and Todd delve into a key area of Todd's practice, SALT issues arising as a result of mergers, acquisitions, or dispositions. Jeremy and Todd's conversation covers a few key reasons why it's important for SALT advisors to be involved in a deal, such as the potential disconnect between state and federal tax treatment of certain transactions. In addition, they talk about why it's important to review major SALT considerations that go into a deal, and how the consideration of SALT issues can affect tax savings.    They conclude with this week's overrated/underrated consideration – Nashville hot chicken. As referenced in this week's show, you can read more of Todd's key takeaways from his presentation at TEI's 2023 M&A Seminar here. Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

In the latest episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove is pleased to welcome back Doug Lindholm, President and Executive Director of the Council On State Taxation (COST).  Doug dives into the background of COST, how he came to assume his current position, and COST's role in the state and local tax realm. Doug and Jeremy also touch on the founding of the State Tax Research Institute (STRI), the research and educational arm of COST, which is designed enhance the public dialogue and understanding of state and local tax policy.  Jeremy's newest overrated/underrated question deals with winter accessories. How do you feel about wearing scarves? Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

To kick off the SALT Shaker Podcast for 2023, Eversheds Sutherland Associate and host Jeremy Gove welcomes Maria Koklanaris, Senior Tax Correspondent for Law360, to the show. Together, they tackle state tax legislation and litigation that should be on your radar this year. Jeremy and Maria begin with an overview of state tax legislation season, including: two diverging trends, some states increasing taxes on people deemed "high earners" versus other states moving to cut taxes or simplifying their tax codes; and states' continued attempts to tax the digital economy.  Beyond legislation, they also discuss cases to watch this year, which includes two U.S. Supreme Court cases dealing with unclaimed property, and a non-tax California ballot initiative case which has the potential to inform the application of "Pike Balancing" under the Commerce Clause. They also address the pending case before the Ohio Supreme Court confronting the tax impacts of remote work. You can read Maria's articles they referenced here: 3 Tax Trends Emerging In State Legislative Sessions State And Local Tax Cases To Watch In 2023 To conclude, Jeremy picks his first overrated/underrated question of the year – how do you feel about hot chocolate? Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

This week on the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove welcomes New York Associate Chelsea Marmor back to the show for a fun-filled holiday edition of overrated/underrated. They rate a variety of tax topics, and in keeping with the season, extend the overrated/underrated discussion to a number of festive holiday-themed topics as well. They wrap with a specific underrated/overrated question – how do you feel about inflatable décor? Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner and host Nikki Dobay is rejoined by Morgan Scarboro, Senior Director of Tax Policy at MultiState Associates for a year-end review of the state and local tax policy space. Morgan and Nikki discuss what happened at the state level during the legislative sessions and the outcome and potential impact of the recent election. Additionally, Morgan and Nikki provide insight regarding what to expect with state revenues and SALT policy in 2023. Nikki's surprise nontax question deals with seasonal desserts – what is your favorite pie for the holidays? Note: you can access the map of state government trifecta status that Morgan mentions during this episode here, as well as a map of red wave projections vs. post-election results here. The Eversheds Sutherland SALT team has been engaged in state tax policy work for years, tracking tax legislation, helping clients gauge the impact of various proposals, drafting talking points and rewriting legislation. This series, which is focused on SALT policy issues, is hosted by Partner Nikki Dobay, who has an extensive background in tax policy. Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

On the SALT Shaker Podcast this week, Eversheds Sutherland Associate Jeremy Gove invites fellow Associate Cyavash Ahmadi to the show for a discussion of the state taxation of cryptocurrency and digital assets. They begin with an overview of how state taxes have previously dealt with new technology, as well as a primer on the various terms that are used in the crypto space. They then take a deeper dive into the sales tax and income tax aspects of cryptocurrency and digital assets. They wrap with an important, holiday-themed overrated/underrated question: stuffing. Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner Nikki Dobay welcomes back Stephanie Do, Senior Tax Counsel at Council On State Taxation (COST), for a discussion of COST's new mentorship program for SALT professionals. Stephanie provides an overview of COST's newly rolled-out mentorship program, how it was designed and why COST is uniquely positioned to make a mentorship program in the SALT community work. To conclude the episode, Stephanie provides insight into what she's watching legislatively as we go to into 2023.   Nikki wraps up the episode with another edition of a surprise non-tax question – what was your least favorite food as a child, and how do you feel about it now? The Eversheds Sutherland State and Local Tax team has been engaged in state tax policy work for years, tracking tax legislation, helping clients gauge the impact of various proposals, drafting talking points and rewriting legislation. Partner Nikki Dobay, who has an extensive background in tax policy, hosts this series, which is focused on state and local tax policy issues. Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

This episode of the SALT Shaker Podcast, hosted by Eversheds Sutherland Associate Jeremy Gove, launches a new series in the history of the podcast – discussing landmark tax cases and analyzing their continued impact on state and local tax.   For the first episode of this series, Jeremy welcomes the series' recurring guest, Partner Jeff Friedman, to discuss the U.S. Supreme Court's foundational state tax dormant Commerce Clause case, Complete Auto Transit, Inc. v. Brady. Jeremy and Jeff discuss the history of cases that gave rise to the Complete Auto dispute, while contextualizing what the 4-prong test laid out in Complete Auto still means. They also share a few interesting insights from Justice Harry Blackmun, the author of the Court's unanimous decision in Complete Auto. Once their in-depth conversation concludes, Jeremy wraps up with another edition of overrated/underrated – Is not giving out candy on Halloween overrated or underrated? Plus, don't miss your chance to win some Eversheds Sutherland swag! Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland attorneys Nikki Dobay and Cat Baron tackle part II of their discussion about the need for a multistate Power of Attorney (POA) form and the progress being made in the quest to create one. In case you missed it, you can catch up on part I of their discussion here. For part II of the series, Nikki and Cat welcome Nicole Power, Research and Relationships Manager at Stripe Tax, as well as Scott Peterson, Vice President of U.S. Tax Policy and Government Relations at Avalara for a discussion of the significance of the project.  Nicole and Scott explain why streamlining the POA process is so critical. They also discuss what would be helpful from a states' perspective in order to embrace the proposed changes and next steps. Nikki wraps up the episode with their choice of a timely non-tax question – what are you going to dress up as for Halloween, or what's your favorite Halloween wine? The Eversheds Sutherland State and Local Tax team has been engaged in state tax policy work for years, tracking tax legislation, helping clients gauge the impact of various proposals, drafting talking points and rewriting legislation. Partner Nikki Dobay, who has an extensive background in tax policy, hosts this series, which is focused on state and local tax policy issues. Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland attorneys Nikki Dobay and Cat Baron provide an overview of a project they have been working on for some time – a universal, multistate Power of Attorney (POA). Cat and Nikki have been working with various interested parties on the business side and are collaborating with the Multistate Tax Commission (MTC) on this project. This is the first episode of a two-part series that covers this issue. In this episode, Cat and Nikki speak to their experiences and frustrations with states' POA forms and discuss how the current draft form was developed, highlighting various aspects of the form. A current draft of the form and other materials can be reviewed at the MTC's website here. Cat and Nikki wrap up the episode with Cat's choice of a non-tax question – what's your favorite thing about the state of Texas, or what's your favorite fall drink? The Eversheds Sutherland State and Local Tax team has been engaged in state tax policy work for years, tracking tax legislation, helping clients gauge the impact of various proposals, drafting talking points and rewriting legislation. Partner Nikki Dobay, who has an extensive background in tax policy, hosts this series, which is focused on state and local tax policy issues. Questions or comments? Email [email protected].

In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove welcomes back Chelsea Marmor to begin a new (optimistic) series highlighting all 50 states (and DC) by breaking down each tax system and its nuances. To kick off his series, Chelsea joins him for a breakdown of the tax regime of New York. Jeremy's overrated/underrated question is very seasonal and appropriate: how do you feel about pumpkin spice? Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

In the latest episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes back a familiar voice in Doug Lindholm, President and Executive Director of the Council On State Taxation (COST), along with a new voice to the podcast, Professor Richard Pomp from the University of Connecticut School of Law. Together they discuss the State Tax Research Institute's (STRI) recent study, "Resisting the Siren Song of Gross Receipts Taxes: From the Middle Ages to Maryland's Tax on Digital Advertising." The three engage in a lively discussion of the numerous reasons as to why gross receipts taxes are so gross, and why STRI and COST continue to fight these taxes across the country. They conclude with Nikki's surprise non-tax question – are you a cat or dog person? The Eversheds Sutherland State and Local Tax team has been engaged in state tax policy work for years, tracking tax legislation, helping clients gauge the impact of various proposals, drafting talking points and rewriting legislation. Partner Nikki Dobay, who has an extensive background in tax policy, hosts this series, which is focused on state and local tax policy issues. Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove breaks down the 'affirmative' Commerce Clause with Partner Eric Tresh. Eric recently authored an article in Tax Notes State on the topic with Partner Maria Todorova and Associate Fahad Mithavayani, which you can read here. Eric speaks to tax discrimination, especially its effect on specific industries, and how states' efforts to provide additional revenue raisers are problematic. One avenue of curtailing that behavior is Congress' affirmative grant of legislative authority to regulate interstate commerce under the Commerce Clause of the US Constitution. Jeremy's overrated/underrated question deals with dubbing someone the GOAT, or Greatest of All Time. Should this term still be used, especially for athletes? Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is rejoined by Jared Walczak, Vice President of State Projects at the Tax Foundation, to discuss the fall ballot initiative season. Jared shares his perspective about the fall ballot initiatives he's keeping an eye on, including those in Idaho, San Francisco, Massachusetts, California, Colorado and Oregon.   They conclude with Nikki's surprise non-tax question – what's the difference between a national park and a national forest? The Eversheds Sutherland State and Local Tax team has been engaged in state tax policy work for years, tracking tax legislation, helping clients gauge the impact of various proposals, drafting talking points and rewriting legislation. Partner Nikki Dobay, who has an extensive background in tax policy, hosts this series, which is focused on state and local tax policy issues. Questions or comments? Email [email protected]. Note: This episode was recorded on September 7, and following the recording, the proponents of the Idaho ballot initiative pulled it off the ballot.

In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove welcomes back Counsel Charles Capouet for a discussion of taxpayer wins and losses in Q1 and Q2 of 2022. Thanks to the SALT  Scoreboards, they cover key cases from each quarter and what the results mean. Continuing tradition, they conclude with Jeremy's favorite question—overrated/underrated? Are first day of school photos underrated or overrated? Read the Q1 and Q2 editions of the SALT Scoreboard here. Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner and host Nikki Dobay welcomes back Stephanie Gilfeather, Director of Indirect Tax at Expedia Group. They are joined by Sarah McGahan, Managing Director at KPMG's Washington National Tax Practice SALT Group. Sarah co-authored a recent STRI study entitled Locally Administered Sales and Accommodations Taxes: Do They Comport with Wayfair? The study addresses the compliance challenges faced by businesses subject to locally administered taxes. Sarah provides greater detail on the research, methodology and purpose of the study, and together they explore its impact and the burdens addressed. Nikki's surprise nontax question is holiday themed. Do you have any Labor Day Weekend traditions? The Eversheds Sutherland SALT team has been engaged in state tax policy work for years, tracking tax legislation, helping clients gauge the impact of various proposals, drafting talking points and rewriting legislation. This series, which is focused on SALT policy issues, is hosted by Partner Nikki Dobay, who has an extensive background in tax policy. Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove welcomes Partner Jeff Friedman for a special edition of the podcast, filled with Jeremy's favorite concept – is something overrated, or underrated? This time, all of his questions deal with state and local tax, from P.L. 86-272 to digital advertising taxes. Plus, Jeff drops a special challenge for our listeners! Jeremy doesn't sway too far from the norm, and ends this episode with a non-tax overrated or underrated question – how do you feel about food expiration dates? Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Associate Jeremy Gove takes a turn in the policy hot seat, and interviews Partner Nikki Dobay about her recent article in Tax Notes State, which analyzes two recently enacted measures – Idaho H.B. 677 and New Hampshire H.B. 1097. Nikki and Jeremy explore the background of each new law, discuss the text of each, and review the impact each of these laws may have. Jeremy's turn at the surprise nontax question this week is inspired by his recent visit to the International Tennis Hall of Fame. If you had to choose, what's the best Hall of Fame? The Eversheds Sutherland SALT team has been engaged in state tax policy work for years, tracking tax legislation, helping clients gauge the impact of various proposals, drafting talking points and rewriting legislation. This series, which is focused on SALT policy issues, is hosted by Partner Nikki Dobay, who has an extensive background in tax policy. Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

On this episode of the SALT Shaker Podcast, Eversheds Sutherland Associates Jeremy Gove and Chelsea Marmor discuss all things New York personal income tax. They touch on two recent decisions that came out in New York – one from the Tax Appeals Tribunal and one from the Appellate Division (as Chelsea is quick to correct Jeremy). They also discuss the most notorious aspect of New York personal income tax — the convenience of the employer test. They end the episode with an early morning overrated/underrated question: to begin the day or to not begin the day with a workout? Read the decisions they reference here: Matter of Thomas A. & Jean Boniface (N.Y. Tax Appeals Tribunal) Matter of Nelson Obus v. N.Y. State Tax Appeals Tribunal (App. Div., 3d Dep't) Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

On this episode of the SALT Shaker Podcast, Eversheds Sutherland Associates Jeremy Gove and Chelsea Marmor discuss all things New York personal income tax. They touch on two recent decisions that came out in New York – one from the Tax Appeals Tribunal and one from the Appellate Division (as Chelsea is quick to correct Jeremy). They also discuss the most notorious aspect of New York personal income tax — the convenience of the employer test. They end the episode with an early morning overrated/underrated question: to begin the day or to not begin the day with a workout? Read the decisions they reference here: Matter of Thomas A. & Jean Boniface (N.Y. Tax Appeals Tribunal) Matter of Nelson Obus v. N.Y. State Tax Appeals Tribunal (App. Div., 3d Dep't) Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.