The SALT Shaker Podcast

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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com.

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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 SALTonline@eversheds-sutherland.com. 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 Stephanie Gilfeather, Director of Indirect Tax at Expedia Group. Together, they discuss the recently released STRI (State Tax Research Institute, an affiliate of COST) 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, and features a forward authored by Nikki and fellow SALT Partner Jeff Friedman. Stephanie and Nikki cover the legal framework and constitutional concerns surrounding locally administered taxes, focusing on locally administered accommodation taxes. They also discuss the possible solutions to ease the burdens businesses required to comply with these taxes face.  This week, Nikki's surprise nontax question goes west. What is your favorite thing about the Pacific Northwest? 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 SALTonline@eversheds-sutherland.com. 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 Associates Jeremy Gove and Chelsea Marmor dive in to the history of New York's corporate tax reform, including a discussion of the anticipated “final draft” apportionment regulations the Department released on July 1. They discuss the regulations, the New York State Department of Taxation and Finance's process and different avenues taxpayers may use to find guidance in the absence of finalized regulations. Jeremy's overrated/underrated question this week is a bit more metaphorical. Is nostalgia overrated, or underrated? Questions or comments? Email SALTonline@eversheds-sutherland.com. 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. Morgan reviews what needs to be on your radar for the upcoming fall elections and why there is such a focus on the elections' outcome. They then get into the weeds of some specific state elections and how the elections may impact state tax legislation. In addition, they cover potential challenges on the state budget side. Nikki's surprise nontax question this week deals with honeymoons. If you were going on a honeymoon, where would you go, and why?    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 SALTonline@eversheds-sutherland.com. 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 Jéanne Rauch-Zender, Editor in Chief of Tax Notes State. They cover the history of Tax Analysts, the publisher of Tax Notes State, and how it's functioned as a critical platform in the tax industry for practitioners. Jéanne provides insight into her role, the purpose of the journal, how the advisory board assists with production and drives the conversation in tax. Jéanne then discusses the variety of topics the journal covers and her goal to provide a platform for all views to be shared. They conclude with Nikki's surprise nontax question for the week – what is your favorite or most interesting activity to do on the Fourth of July? 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 SALTonline@eversheds-sutherland.com. 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 Chris Wright, Senior Vice President of Advance SF. Before getting into the weeds on San Francisco's tax landscape, they cover the background of Advance SF and its mission to address issues that impact the ability of businesses and individuals to prosper in the city. Chris provides an overview of San Francisco tax system and how it has progressed over the last decade, including the substantial tax increases that took effect just before the pandemic. They also touch on how remote work during the pandemic has impacted the city's revenues and end with a discussion of a proposed ballot initiative that would tax certain retailers delivering goods into the city. Chris details where in the process this initiative is and the potential implications of this initiative if it passes. You can find more detail on that initiative here.  You can also read Advance SF's Middle Income Jobs Report here, which highlights how the city's economic recovery is lagging far behind comparable cities. They conclude with Nikki's surprise nontax question for the week — if someone was visiting your city, what's the one thing you recommend they must do during their stay? 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. This series, which is focused on state and local tax policy issues, is hosted by Partner Nikki Dobay, who has an extensive background in tax policy. Questions or comments? Email SALTonline@eversheds-sutherland.com. 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 Associates Jeremy Gove and Cyavash Ahmadi tackle real property transfer taxes, in particular how they come into play in corporate transactions. Jeremy and Cyavash highlight how the tax functions in certain jurisdictions and different nuances of their imposition, how state tax professionals can assist on the topic during tax planning, and takeaways when considering the state tax consequences of a transaction. The episode wraps up with Jeremy's usual overrated/underrated feature – how do you feel about leftovers? Questions or comments? Email SALTonline@eversheds-sutherland.com. 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 Associates Jeremy Gove and Annie Rothschild delve into a recent decision out of the California Court of Appeal – Metropoulos Family Trust v. Franchise Tax Board. The court ruled for the Franchise Tax Board, affirming the trial court's decision that non-resident S corporation shareholders are subject to California income tax on their pro rata shares of the income from the S corporation's sale of shares in a subsidiary.  Jeremy and Annie discuss the case's background and substance, as well as what this case's holdings may mean for other California taxpayers. Jeremy's overrated/underrated question this week appeals to our fellow coffee drinkers. Is iced coffee overrated or underrated? Questions or comments? Email SALTonline@eversheds-sutherland.com. 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 speaks with Brad Scott, Director of Finance of Halstead Bead.  Brad has become an advocate for sales tax simplification post Wayfair.  Listen as Brad and Nikki discuss the compliance challenges businesses face following Wayfair, as well as Brad's ongoing advocacy efforts to obtain greater simplification.  They also discuss Halstead Bead's recent Federal court battle in Louisiana, and the work of the FAIR Coalition, which is working to reform the Tax Injunction Act.  In light of the upcoming Wayfair hearing, Brad also offers his thoughts for policy makers. They conclude with Nikki's surprise nontax question for the week — you're on a road trip, what do you eat? 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. This series, which is focused on state and local tax policy issues, is hosted by Partner Nikki Dobay, who has an extensive background in tax policy. Questions or comments? Email SALTonline@eversheds-sutherland.com. 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 teams up with Associate Cyavash Ahmadi to discuss the complexities of combined reporting, specifically comparing and contrasting the combined reporting regimes in New York and California. They discuss several of the nuances of both states' systems and even debate what “Joyce v. Finnigan” really means! Jeremy's overrated/underrated question deals with a “wannabe” video game – what do you think of pinball machines? Questions or comments? Email SALTonline@eversheds-sutherland.com. 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 joined again by Carol Portman, President of the Taxpayers' Federation of Illinois, for a review of the 2022 Illinois legislative session, which adjourned earlier this year. (You can catch up on their discussion of the 2021 session here!) Carol explains that while there weren't any large scale tax measures during the 2022 session, there were several smaller tax breaks aimed at individuals and a few other smaller items to have on your radar. She also provides some updates from the state's Department of Revenue and opines on the state's upcoming election. They conclude with Nikki's surprise nontax question for the week –  if you were a late night talk show host, who would you invite as your first guest or musical appearance? 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. This series, which is focused on state and local tax policy issues, is hosted by Partner Nikki Dobay, who has an extensive background in tax policy. Questions or comments? Email SALTonline@eversheds-sutherland.com

In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove speaks with Partner Tim Gustafson and Associate Annie Rothschild regarding California procedure and strategy considerations associated with the different options for challenging corporate tax deficiency assessments.  Tim and Annie recently authored an article in Tax Notes State addressing certain benefits and potential drawbacks of bringing a matter before the relatively new Office of Tax Appeals versus proceeding directly to superior court via a refund action.   Finally, this week, Jeremy's overrated/underrated question deals with seltzer water, or as his daughter calls it, "spicy water." Questions or comments? Email SALTonline@eversheds-sutherland.com. 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 welcomes back Stephanie Do, Senior Tax Counsel for the Council On State Taxation (COST), for a discussion about two recent proposals to expand the False Claims Acts in Connecticut and New York. As our listeners know, most states have a false claims act that is modeled after the federal False Claims Act, which includes a bar against tax claims. Stephanie provides an overview of False Claims Act presence in the states and the potential for expansion in some states to include tax matters. Stephanie and Nikki discuss a Connecticut bill from this year's session that sought to expand the state's False Claims Act and how the bill was stopped (for now). Nikki and Stephanie then discuss how these expansions fit into the larger policy space, and how False Claims Act expansion is faring in New York in this legislative session. Nikki's surprise non-tax question this week involves Mother's Day – what is your favorite Mother's Day tradition? 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. This series, which is focused on state and local tax policy issues, is hosted by Partner Nikki Dobay, who has an extensive background in tax policy. Questions or comments? Email SALTonline@eversheds-sutherland.com.

In this week's episode of the SALT Shaker Podcast policy series, our typical format is switched up! Eversheds Sutherland Associate Jeremy Gove tries his hand in the policy space and interviews Partner Nikki Dobay about the latest updates from the MTC. The MTC just held its spring meetings in Albuquerque, New Mexico in April, including the Uniformity Committee meeting on April 20. (You can read some highlights from the meeting in our full legal alert.) Jeremy and Nikki cover the ongoing developments with the MTC's recently updated statement on PL 86-272, how the statement is being received, and taxpayers' concerns with the MTC's proposed interpretation of that federal law. They also highlight Nikki's efforts at working with the Committee to establish a universal power of attorney form, and wrap up by touching on the Committee's current uniformity projects on state taxation of partnerships and taxation of digital goods.  Their discussion concludes with a surprise, nontax question – if you were any type of body of water, what would you be, and why? 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. 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 SALTonline@eversheds-sutherland.com. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove welcomes Associates Dennis Jansen and Mary Kate Nicholson for a discussion about Texas's R&D credit, and the impact of the state's recently amended rules. In addition, they address an article they recently authored in Tax Notes State covering the topic.  During the conversation, Dennis offers background and analysis of the Texas R&D credit and the Comptroller's recently promulgated (and retroactive) rules regarding internally developed software. As these rules rely on their federal counterpart, Mary Kate is called upon to dissect the federal research and experimentation (R&E) credit for internally developed software and its interesting history.  They conclude with Jeremy's weekly question – overrated/underrated? This week, it's simple. How do you feel about sleep? Questions or comments? Email SALTonline@eversheds-sutherland.com. 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 welcomes back SALT Partner Charlie Kearns for a lively conversation with Partner Ben Jones, head of the firm's London Tax Group. Ben provides an update on a recent UK proposal, in which the UK is seeking feedback regarding an online retail sales tax. From there, Charlie and Nikki react to the proposal and provide insights related to the US states, having been there! To top it all off, they discuss Nikki's latest surprise, nontax question: Have you ever been told that you look like someone famous, and if so, who was it? 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. 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 SALTonline@eversheds-sutherland.com. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove is joined by Partner Jeff Friedman for a review of five things he's learned about litigating state tax cases throughout his career. What can old cases teach us about new ones? Highlights of Jeff's takeaways include: Learn the facts about your cases backwards and forwards and how they apply. Know how the game is played – procedure is key. Litigating is a team sport. Client collaboration is critical. Enjoy the ride. They conclude with Jeremy's classic question – overrated/underrated? This week, it's a look into lawn maintenance, a very overrated household task! Questions or comments? Email SALTonline@eversheds-sutherland.com. 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 welcomes Ryan Maness, Director and Counsel of Tax Policy at MultiState, for a discussion of notable, current state tax policy. Before diving into what's happened in the policy space for Q1 of this year, Ryan shares more about his background and what led him to MultiState. Ryan also shares what's been on his radar so far this year, including how this being an election year affects state tax policy decisions by legislators. In addition, Ryan and Nikki discuss how states have been considering changes to personal income tax, and how inflation headlines are impacting bills being introduced. Ryan also speaks to which states he's most interested in following this year, due to their trend of changing tax codes, and how crypto and blockchain topics are affecting both states and their lawmakers. Nikki's surprise non-tax question this week involves marriage ceremonies – If you were getting married this weekend, where would you do it? 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. 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 SALTonline@eversheds-sutherland.com. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove welcomes fellow podcast emcee and Eversheds Sutherland Partner Nikki Dobay for a discussion of local taxes (aka the meat of the SALT sandwich). They dive into the impact of the Wayfair decision and how that decision has seemingly impacted local taxes, despite the Court not having directly ruled on the issue of local tax nexus. In addition, they discuss the proliferation of new taxes at the local level and a group of localities that has been formed to brainstorm about “new” ways to shore up revenue, including taxing NFTs— raising questions regarding the constitutionality and administration ability of these new ideas. They conclude their discussion with Jeremy's favorite question – overrated/underrated? This week, it's about album re-releases. Are they worth it? You can read more about local taxes in part 1 of Nikki's column in Tax Notes State.   Questions or comments? Email SALTonline@eversheds-sutherland.com. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast focused on policy issues, host and Eversheds Sutherland Partner Nikki Dobay welcomes Scott Peterson, Vice President of U.S. Tax Policy and Government Relations at Avalara, for a discussion on the impact of the Wayfair decision. Scott and Nikki discuss how the tax world has changed since that decision, the unprecedented speed at which the states reacted to Wayfair legislatively, and, finally, what taxpayers need to help ease burdens related to complying in a post-Wayfair world.    Nikki's surprise non-tax question this week involves a discussion of European vacations – are you taking one this year? 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. 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 SALTonline@eversheds-sutherland.com. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.