The SALT Show with Baker Botts L.L.P.: Recent Episodes
Baker Botts L.L.P.
The SALT Show is an entertaining discussion of state and local tax issues for the busy tax professional. The SALT Show includes an update on state and local tax developments, interviews with state tax professionals, in-depth analysis of historic tax cases, plain English overviews of key state tax principles, and a sprinkling of humor. One of the hosts, Matt Hunsaker, is no longer affiliated with Baker Botts L.L.P.
The SALT Show Episode 94 (Update for Week of September 7, 2020)
On this week’s episode:
- Tax-related Developments in the California False Claims Act
Speakers:
- William H. Gorrod, Baker Botts Partner
- Ben Geslison, Baker Botts Senior Associate
The SALT Show Episode 93 (Update for Week of July 20, 2020)
On this week’s episode:
- Ad valorem tax rates
- Property valuation
- Appraisal methods
Speakers:
- Ben Geslison, Baker Botts Senior Associate
- Ali Foyt, Baker Botts Associate
The SALT Show Episode 92 (Update for Week of April 20, 2020)
On this week’s episode:
- State and local responses to the Coronavirus outbreak
- Disaster declarations
- Nexus considerations
- State conformity to federal relief
The SALT Show Episode 91 (Update for Week of February 24, 2020)
On this week’s episode:
- Digital advertisements in Nebraska
- Maryland's digital advertising gross revenues and services tax updates
- South Dakota’s attempt to remove the sales tax exemption for advertising services
- West Virginia is considering a general data mining services tax
- Florida is looking to impose a sales tax on car-sharing companies
- Wayfair impacts in Missouri, Tennessee, Mississippi, and Kansas
The SALT Show Episode 90 (Update for Week of February 10, 2020)
On this week’s episode:
- CA, Inc. v. Pfeiffer
- United States v. Kovel, a 1961 case out of the Second Circuit
- How Kovel arrangements have succeeded and failed in the federal tax context
The SALT Show Episode 89 (Update for Week of December 15, 2019)
On this week’s episode:
- Overview of recent Texas decisions on treatment of hedging transactions and unitary business income
- ALJ opines on alternative apportionment and royalty exclusions in New York
The SALT Show Episode 88
(Update for Week of December 8, 2019)
On this week’s episode:
- Market-based sourcing and holding company legislation in North Carolina
- Nextel Part II - Pennsylvania litigation over net loss carryover caps (General Motors)
- Do you include VAT/GST in your sales factor denominator (California OTA decision)
- Arizona v. California - Solicitor General tells court to say no thanks
The SALT Show Episode 87
(Update for Week of December 1, 2019)
On this week’s episode:
- An overview of the MTC's December 2, 2019 whitepaper on Wayfair implementation and marketplace facilitators.
- Link to MTC Whitepaper
The SALT Show Episode 86
(Update for Week of November 24, 2019)
On this week’s episode:
- A brief update on state litigation against the feds over the $10,000 state and local tax deduction cap
The SALT Show Episode 85
(Update for Week of November 17, 2019)
On this week’s episode:
- Preview of Wayfair & marketplace facilitator legislative “fixes”
- Illinois has a constitutional problem?
- Banks fight back on Washington’s B&O tax surcharge
- California treatment of disregarded partnerships
The SALT Show Episode 84 (Update for Week of November 10, 2019)
On this week’s episode: • Thoughts on revamping the show format • Don’t overlook SALT on cross-border transactions
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 83 (Update for Week of November 3, 2019)
On this week’s episode: • Listener Contest: Economic nexus guess • California’s latest on alternative apportionment regs • Look-through sourcing: Microsoft’s Wisconsin case • Alternative apportionment attack on royalty companies (Staples) • Uber strikes back on local taxes
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 82 (Update for Week of October 27, 2019)
On this week’s episode: • Reflections on the COST 50th Annual Meeting • Update on MTC’s working group to update PL 86-272 guidance for internet contacts • Mailbag Question: How do you combine taxpayers with different apportionment formulas?
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 81 (Update for Week of October 20, 2019)
On this week’s episode: • Missouri’s 10-Year Refund Period • New Hampshire adopts market-based sourcing • Pennsylvania adopts an income tax nexus threshold • Wisconsin provides a brightline test for nexus based on employee presence • Labell v. City of Chicago – Chicago streaming tax upheld
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 80 (Update for Week of October 13, 2019)
On this week’s episode: • How to argue constitutional issues before administrative bodies • Louisiana constitutional amendment to allows Board of Tax Appeals to hear constitutional issues • Louisiana issues guidance treating GILTI as dividends • Florida queues up Wayfair and marketplace facilitator legislation • Preview of COST 50th Annual Meeting
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 79 (Update for Week of October 6, 2019)
On this week’s episode: • An overview of Texas Supreme Court oral arguments in several Texas franchise tax “cost of goods sold” cases, including Sunstate Rentals, American Multi-Cinema, and Gulf Copper • The California Office of Tax Appeals shuts down the Franchise Tax Board’s 0.2% bright line test for taxing out-of-state members of LLCs doing business in California (Appeal of Jali).
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 78 (Update for Week of September 29, 2019)
On this week’s episode: • U.S. District Court dismisses states’ claims that $10,000 SALT deduction cap is unconstitutional • An overview of the Utah Steiner case and implications for the external consistency test of apportionment • Kansas Attorney General strikes down Kansas Department of Revenue Wayfair notice • California sourcing of asset management services remains in limbo • A California Supreme Court showdown on ballot initiative taxes?
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 77 (Update for Week of September 22, 2019)
On this week’s episode:
• Dividends received deduction litigation in Montana and Wisconsin • Connecticut digital goods sales tax legislation • California False Claims Act: Staving off the Sharks • Illinois passes mobile workforce safe harbor
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 76 (Update for Week of September 15, 2019)
On this week’s episode:
• A primer on multistate taxation of business and nonbusiness income
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 75 (Update for Week of September 9, 2019)
On this week’s episode:
• An overview of the South Carolina Administrative Court in Amazon Services LLC v. Department of Revenue
• A status update on Normand v. Wal-Mart.com USA LLC
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 74 (Update for Week of September 1, 2019)
On this week’s episode:
• Remote seller legislation makes its way to remote Nome – and musings on Wayfair implications for local sales tax
• Another Texas court holds that telecom products do not qualify for the cost-of-goods-sold deduction
• Updates on the never-ending saga of New Jersey GILTI guidance
• Updates on the first meeting of the MTC’s Wayfair Phase II working group.
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 73 (Update for Week of August 25, 2019)
On this week’s episode:
• The end of Proposition 13 for business: will Californian’s vote for a split roll?
• Alaska severance tax hike initiative introduced
• An update on the MTC’s uniformity projects, including combined reporting/NOLs, Wayfair/marketplace facilitators part II, and PL 86-272 meets cookies
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 72 (Update for Week of August 18, 2019)
• New Jersey withdraws its quirky GILTI apportionment notice • Kansas lawmakers may not be pleased with the DOR’s crazy remote seller nexus position • A constitutional amendment to make it easier to pass local taxes in California fails & related litigation • How to retroactively elect out of technical terminations with the California Franchise Tax Board • Texas is floating a $500,000 franchise tax nexus threshold
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 71 (Update for Week of August 11, 2019)
- On this week’s episode: Interviews with Sam Dibble and Jon Feldhammer on blockchain and federal tax issues
- A smorgasbord of state and local tax and unclaimed property issues involving blockchain and cryptocurrency
- Time Stamps: • Sam on the basics of blockchain 02:15 • Jon on IRS federal income tax enforcement 09:06 • Matt on state and local tax issues in the blockchain world 15:41
The SALT Show Episode 70 (Update for Week of August 4, 2019)
On this week’s episode: • An overview of the throw-back apportionment rule • An overview of the throw-out apportionment rule • Whirlpool Properties v. NJ Division of Taxation
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 69 (Update for Week of July 28, 2019)
On this week’s episode: • The saga continues: Pennsylvania severance tax legislation • Washington Supreme Court strikes down ban on local income taxes (Kunath v. Seattle) • Is the Oregon CAT referendum dead? • San Fran stock compensation tax on hold…for now • California market-based sourcing reg project: word on the street • New York draft apportionment regs & the unusual event rule • New York City going another direction on GILTI • New Hampshire getting frisky with other states • Texas treatment of retailers/wholesalers holding intangible rights in goods they sell
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 68 (Update for Week of July 21, 2019)
On this week’s episode: • An interview with Rusty Cannon, Vice President of the Utah Taxpayers Association on the latest in state tax policy
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 67 (Update for Week of July 14, 2019)
On this week’s episode: • A primer on judicial deference to administrative agencies in SALT litigation and the Kisor case • A couple of GILTI updates – Oregon and New York • Oregon passes CAT correction bill • Louisiana passes passthrough entity SALT deduction cap workaround • Texas cost of goods sold in the Supreme Court (AMC Theaters)
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 66 (Update for Week of July 1, 2019)
On this week’s episode: • A snapshot of key state tax issues through the lens of California • Marketplace facilitator legislation • Economic nexus thresholds • Federal conformity • Market-based sourcing • Alternative apportionment • Are unitary relationships carryover tax attributes?
Song: (More Bounce in) California by Soulkid #1
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 65 (Update for Week of June 30, 2019)
On this week’s episode:
- An overview of the latest legislation in Illinois
- A primer on successor liability laws for taxes and how to protect your company
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 64 (Update for Week of June 23, 2019)
On this week’s episode:
- A quick overview of the US Supreme Court’s opinion in the Kaestner Trust case (with more to come)
- A primer on how the interstate sales tax credit system works for items subject to tax in multiple jurisdictions
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 63 (Update for Week of June 16, 2019)
On this week’s episode: • Washington has made big changes to its Business and Occupation (B&O) tax that may catch businesses off guard • Washington’s real estate transfer tax on entity transactions gets harder to avoid; new graduated rates
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 62 (Update for Week of June 9, 2019)
On this week’s episode: • Learn all about Oregon’s new commercial activity tax in Pacific Northwest Update Part I • The manufacturing exemption: when does manufacturing start? An Ohio case study
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 61 (Update for Week of June 2, 2019)
On this week’s episode: • Colorado water’s edge litigation (Agilent & Oracle) and pending legislative “fix” • Will states apply Wayfair to income tax nexus? The other shoe is dropping.
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 60 (Update for Week of May 26, 2019)
On this week’s episode: • An overview of states’ efforts to implement real-time sales tax remittance obligations on payment processors
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 59 (Update for Week of May 19, 2019)
On this week’s episode: • A quick update on sales thresholds for remote sellers • Texas Constitutional amendment prohibiting income taxes and its franchise tax implications • Oregon passes a quasi-gross receipts tax • Alabama Supreme Court rules that all software is taxable
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 58 (Update for Week of May 12, 2019)
On this week’s episode: • An overview of the pass-through entity tax regimes enacted in Connecticut, Wisconsin, and Oklahoma to work around the federal $10,000 deduction cap.
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 57 (Update for Week of May 5, 2019)
On this week’s episode: • Utah Legislature responds to the See’s Candies transfer pricing litigation • Update on SSUTA and Louisiana litigation touching on Wayfair issues • Illinois marijuana tax proposal
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 56 (Update for Week of April 28, 2019)
On this week’s episode: • Oregon’s proposal for a gross receipts tax • Taxing the high earners • Update on MTC’s Finnegan project
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 55 (Update for Week of April 21, 2019)
On this week’s episode: • The nuts and bolts of getting state private letter rulings
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 54 (Update for Week of April 14, 2019)
On this week’s episode: • New Jersey’s recent guidance on partnership reporting of business interest limitations under IRC Sec. 163(j) • Oral arguments in Agilent and Oracle on water’s edge exclusion of holding companies.
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 53 (Update for Week of April 7, 2019)
On this week’s episode: • An overview of the proposed Digital Goods and Services Tax Fairness Act
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 52 (Update for Week of March 31, 2019)
On this week’s episode: • Massachusetts Using Taxes to Combat Pigeon Poop • Chicago and Illinois Efforts to Tax Streaming Services (and Maybe Law Firms) • OSSBRA Wayfair Legislation Reintroduced • Pennsylvania Severance Tax Proposal
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 51 (Update for Week of March 24, 2019)
On this week’s episode: • An overview of the Foreign Commerce Clause’s prohibition on discrimination against foreign commerce and how it might apply to GILTI
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 50 (Update for Week of March 17, 2019)
On this week’s episode: • An overview of federal nexus legislation and prognosticating the post-Wayfair future
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 49 (Update for Week of March 10, 2019)
On this week’s episode: • New York’s Pied á Terre Tax Proposal • Will California Kill the Board of Equalization? • Maryland Digital Goods Sales Tax Bill Dies • New Jersey Royalty Addback Litigation: Lorillard Tobacco
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 48 (Update for Week of March 2, 2019)
On this week’s episode:
• Arizona legislative update: sales taxation of digital goods and cloud computing • California legislative update: sales tax on services provided to businesses • Federal legislative update: Mobile Workforce back before the Senate • Primer: Commerce Clause protections for foreign commerce
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 47 (Update for Week of February 24, 2019)
On this week’s episode:
• Arizona trying to shut down tax funding for municipal bands • California looking to impose a statewide sugary beverage tax • New Hampshire takes on the rest of the country • New Jersey GILTI reduction • Colorado cases on water’s edge corporations set for oral arguments • Connecticut mulling sales tax on digital goods and services
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay
The SALT Show Episode 46 (Update for Week of February 17, 2019)
On this week’s episode: • Worldwide Combination Updates in Illinois and Massachusetts • More on Sales Taxation of Digital Goods • GILTI/163(j) Updates from Virginia
Link to the Associated Taxpayers of Idaho
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay
The SALT Show Episode 45 (Update for Week of February 10, 2019)
On this week’s episode: • The Latest on State Taxation of GILTI • More on Sales Taxation of Digital Goods • Apportionment Litigation in Virginia • Must Your Valentines Gift Exceed 50# in Idaho?
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay
The SALT Show Episode 44 (Update for Week of February 3, 2019)
On this week’s episode: • Using Taxes as Political Weapons • Update on Taxation of Digital Goods • Is the Water’s Edge Eroding? • Centralization of Local Sales Taxes • Update on Federal Wayfair Legislation
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay
The SALT Show Episode 43 (Update for Week of January 27, 2019)
On this week’s episode: • An interview with Marshall Stranburg, Deputy Executive Director of the Multistate Tax Commission on ALAS, SITAS, and states’ views on transfer pricing.
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay
The SALT Show Episode 42 (Update for Week of January 20, 2019)
On this week’s episode: • A discussion of general trends in state transfer pricing
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay
The SALT Show Episode 41 (Update for Week of January 13, 2019)
On this week’s episode: • An overview of 482 regulation pricing methods with Leah Patrick
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay
The SALT Show Episode 40 (Update for Week of January 6, 2019)
On this week’s episode: • An introduction to state transfer pricing • Addback statutes • Alternative apportionment
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay
The SALT Show Episode 39 (Update for Week of December 30, 2018)
On this week’s episode: • A review of the most important SALT developments in 2018 • A hodgepodge of issues from the last few weeks
Link to SALT Podcast Survey
Link to Revenue Procedure 2019-12
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay
The SALT Show Episode 38 (Update for Week of December 16, 2018)
On this week’s episode: • A sit down with Dale Craymer, President of the Texas Taxpayer and Research Association (TTARA)
Learn more about TTARA at ttara.org
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay
The SALT Show Episode 37 (Update for Week of December 10, 2018)
On this week’s episode:
• A sit down with Karey Barton, Associate Deputy Texas Comptroller for Tax
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay
The SALT Show Episode 36 (Update for Week of December 2, 2018)
On this week’s episode:
• Everything you wanted to know about sales tax tokens
www.taxtoken.org
Image of Missouri Sales Tax Receipt Token: https://en.numista.com/catalogue/pieces20747.html
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay
The SALT Show Episode 35 (Update for Week of November 25, 2018)
On this week’s episode: • An Answer to the Coin Challenge • Are States Using Their Administrative Authority to Force Market-Based Sourcing?
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay
The SALT Show Episode 34 (Update for Week of November 19, 2018)
On this week’s episode: • Portland Gross Receipts Tax • San Francisco Homelessness Tax • Mountain View Head Tax • Musings on the Future of Local Taxation
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay
The SALT Show Episode 33 (Update for Week of November 11, 2018)
On this week’s episode:
• NBA Trivia Answer • Update on the California Office of Tax Appeals • MTC Issues Legislative White Paper on Marketplace Facilitators • Struggles of the Louisiana Remote Seller Commission
Link to MTC White Paper: https://bit.ly/2DEWEi6
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay
The SALT Show Episode 32 (Update for Week of November 4, 2018)
On this week’s episode:
• Halloween Trivia Answers • Wayfair Settles • Is the MTC Updating Its Statement on P.L. 86-272? • Will Congress Sneak in Some Nexus Legislation • Taxpayers Win on Kentucky Transparency • NBA Trivia
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay
The SALT Show Episode 31 (Update for Week of October 28, 2018)
On this week’s episode: • Everything you need to know about retroactive state taxation • Halloween Trivia
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay
The SALT Show Episode 30 (Update for Week of October 21, 2018)
On this week’s episode: • Science Fact or Fiction • Local Sales Tax Simplification
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay
The SALT Show Episode 29 (Update for Week of October 14, 2018)
On this week’s episode: • Model RAR Reporting Statute Update • Tax Reform Related State Filing Extensions • Spy Craft
Red Paper Clip on YouTube.com
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay
The SALT Show Episode 28
(Update for Week of October 7, 2018)
On this week’s episode: • Answers to State Corporate Income Tax Trivia • Is Repatriation Income Dividend Income? • A Sweet State Transfer Pricing Teaser • Spy Craft: Hollow Buttons
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay
The SALT Show Episode 27 (Update for Week of September 30, 2018)
On this week’s episode: • How Not to Commit Insurance Fraud • A Short History of the State Corporate Income Tax and the Multistate Tax Compact • Corporate Income Tax Trivia
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay
The SALT Show Episode 26 (Update for Week of September 23, 2018)
On this week’s episode: • What’s that instrument? • Kicking the Wayfair Horse Some More • Marketplace Provider Sales Tax Collection • Betting on Gambling Taxes • Real-Time Tax Remittance: Coming to a State Near You? • Louisiana and New Jersey Income Tax News • A Riddle on How Not to Commit Insurance Fraud
David Hudson: https://www.davidhudson.com.au/
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay
The SALT Show Episode 25 (Update for Week of September 16, 2018)
On this week’s episode: • The Massive Twine Ball • Toolbox Episode: All about the sales tax manufacturing exemption • Name that instrument
Hurricane Florence Relief Addenda for North Carolina and South Carolina
Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay
The SALT Show Episode 24 (Update for Week of September 9, 2018)
On this week’s episode: • Avocados and Marilyn Monroe • Business charitable contributions in lieu of state taxes • The sweetest tax in California • Everything’s bigger in Texas – including remote sales tax collection safe harbors • MTC’s Executive Committee sends RAR model statute to hearing • Massachusetts issues emergency regs on tax reform • Mystery state trivia Part II
Links to share the podcast with colleagues: iTunes, Stitcher, GooglePlay
The SALT Show Episode 23 (Update for Week of September 2, 2018)
On this week’s episode: • The answer to last week’s supergrass puzzle • Oregon Court Decisions: Partnership-level apportionment and broadcast apportionment • California musings: Those pesky computers, optional combined reporting, fighting the feds, and partnership audit legislation • 80/20 Company cases headed to Colorado Supreme Court • New Hampshire going rogue • MTC uniformity committee tackles economic presence nexus for marketplace providers • Mystery state trivia
Links to share the podcast with colleagues: iTunes, Stitcher, GooglePlay
The SALT Show Episode 22 (Update for Week of August 26, 2018)
On this week’s episode: • The answer to last week’s movie trivia • Part 3 – State Tax Treatment of Federal Partnership Audits, with COST’s Nikki Dobay • Supergrass
Links to share the podcast with colleagues: iTunes, Stitcher, GooglePlay
To get involved in COST’s legislative efforts on partnership audits: Nikki Dobay Senior Tax Counsel (202) 484-5221 NDobay@cost.org
Fredrick J. Nicely Senior Tax Counsel (202) 484-5213 FNicely@cost.org
The SALT Show Episode 21 (Update for Week of August 19, 2018)
On this week’s episode: • Answer to last week’s timepiece riddle • Texas tackles Wayfair • State Treatment of Federal Partnership Audits – Part 2 • Movie trivia
Links to share the podcast with colleagues: iTunes, Stitcher, GooglePlay
The SALT Show Episode 20 (Update for Week of August 12, 2018)
On this week’s episode: • The answer to last week’s riddle • State Treatment of Federal Partnership Audits – Part 1 • Timepieces
Links to share the podcast with colleagues: iTunes, Stitcher, GooglePlay
The SALT Show Episode 19 (Update for Week of August 5, 2018)
On this week’s episode: • The answer to last week’s geography/tax trivia • IRS to issue regs on SALT deduction cap workaround • Getting’ Fiddy Wit It – State Tax Treatment of FDII • Detecting liars
Links to share the podcast with colleagues: iTunes, Stitcher, GooglePlay
The SALT Show Episode 18 (Update for Week of July 29, 2018)
On this week’s episode: • The answer to last week's riddle • The download on downloads • Wayfair as a taxpayer sword • Geography/Tax Trivia
Links to share the podcast with colleagues: iTunes, Stitcher, GooglePlay
The SALT Show Episode 17 (Update for Week of July 22, 2018)
On this week’s episode:
• Quill Music Trivia • Finnigan: The MTC’s Uniformity Project Gets Approved • Wayfair: Congressional Hearings • Houses and Bears
Links to share the podcast with colleagues: iTunes, Stitcher, GooglePlay
The SALT Show Episode 16 (Update for Week of July 15, 2018)
On this week’s episode:
• The answer to Last Week’s Puzzle • The Empire State Strikes Back – SALT Deduction Cap Update • Wayfair: A Tale of Two State Policy Approaches • Quill v. North Dakota Trivia Challenge
Links to share the podcast with colleagues: iTunes, Stitcher, GooglePlay
The SALT Show Episode 15 (Update for Week of July 8, 2018)
On this week’s episode: • The answer to Last Week’s Tax Puzzle • Wayfair Fallout • Preview: State Conformity to Federal Partnership Audit Rules • How Many Sons and Daughters Does Frank Have?
Links to share the podcast with colleagues: iTunes, Stitcher, GooglePlay
The SALT Show Episode 14 (Update for Week of June 24, 2018)
On this week’s episode: • The answer to last week’s puzzle • Apocalypse Now: The Wayfair Decision • This Week’s Puzzle: Taxing Apples
Links to share the podcast with colleagues: iTunes and Stitcher
The SALT Show Episode 13 (Update for Week of June 17, 2018)
On this week’s episode: • The answer to last week’s riddle • Employee Head Taxes – Silicon Valley Edition • South Carolina Gets Sneaky • Online Marketplace Legislation Update • Aliens in New York – New Draft Regs Address Foreign Corporations • Last Names
Links to share the podcast with colleagues: iTunes and Stitcher
The SALT Show Episode 12 (Update for Week of June 10, 2018)
On this week’s episode: • The answer to the Secret Agent Puzzle • Caring about Sharing – Taxing the Sharing Economy • It’s Now Safe to Stick Your Employees’ Heads in Seattle • No Luck for Nextel • Colorado Passes Market-Based Sourcing • Short on Cash
Links to share the podcast with colleagues: iTunes and Stitcher
The SALT Show Episode 11 (Update for Week of June 3, 2018)
On this week’s episode: • The answer to last week’s trivia question • Will Wayfair leave you flat footed? • Secret Agents
Links to share the podcast with colleagues: iTunes and Stitcher
The SALT Show Episode 10 (Update for Week of May 27, 2018)
On this week’s episode: • The answer to last week’s riddle • SALT Toolbox: A Primer on P.L. 86-272 • Astronomical Trivia
Links to share the podcast with colleagues: iTunes and Stitcher
The SALT Show Episode 9 (Update for Week of May 20, 2018)
On this week’s episode: • The answer to last week’s puzzle • Keeping an eye on revenue raising in Louisiana • The Clash: IRS to issue regs on SALT deductibility workarounds • California still kicking around market-based sourcing regs • States decouple from IRS Section 163(j) • New Puzzle: What is the sister doing?
On this week’s episode:
• Murder by Ice Tea
• What’s going on with market-based sourcing?
• State Responses to Tax Reform: a Connecticut case study
• Answer to last week’s challenge
On this week’s episode:
• Fill the Buckets
• Is the Rent Going up in San Francisco – a case study on local taxes
• State taxation of carried interests – a legislative update
• What is the definition of a diaper?
Interactive Buckets: http://learningandtheadolescentmind.org/resources_02_bucket.html
On this week’s episode:
• The Law of the Splintered Paddle
• Goodlatte on the hot seat
• What’s going on at the MTC?
• California getting loco on local sales tax sourcing
• Single sales factor apportionment in Maryland
• Answer to last week’s riddle
On this week’s episode: • Tax lawyer or tax warrior? • Who stole the ring? • Musings on oral arguments in South Dakota v. Wayfair; or why you should care even if you aren’t an online retailer • Answer to last week’s riddle
Links: • Wayfair oral arguments transcript • Wayfair oral argument audio • Share The SALT Show
On this week’s episode:
• Who Stole the Money?
• Does tax reform have you feeling GILTI?
• Pay your California taxes…or else!
Baker Botts webcasts on international tax reform:
Part 1: https://youtu.be/Ua2AiqoIg_Q
Part 2: https://youtu.be/j8zfp1deLjM
Part 3: https://youtu.be/dOCGv1lEQDw
On this week’s episode:
• The Miracle on Ice
• Publicans in Rome
• Contingent fee auditors in Georgia
• Getting retro in Kansas
• California Office of Tax Appeals hits the ground running
• Model RAR task force update
• Should you change your air filters?
On this week’s episode for January 19, 2018:
• Confounding talkative lawyers
• Wayfair and the future of nexus
• Musings on remedies for unconstitutional taxes
• Are joint operating agreements taxable entities in Texas?
• Continued…state workarounds for federal tax reform and conformity issues
• Washington proposes rules on nexus thresholds for remote sellers
• Historic case in review: Complete Auto Transit v. Brady
On this week’s episode for January 12, 2018:
• The dangers of solitary bricklaying;
• SaaS in Indiana;
• Unitary businesses in Michigan;
• Responsible person liability in Washington;
• State workarounds for federal tax reform.