The SALT Shaker Podcast: Recent Episodes
Eversheds Sutherland
State and local tax jurisdictions continue to evolve their tax systems around the US. Analyzing the latest key decisions, legislative and regulatory changes, and revenue agency guidance, the Eversheds Sutherland SALT Team focuses on providing tax professionals with a quick update of the most important developments in US state and local tax. A Grain of SALT helps tax professionals navigate growing challenges in the evolving tax systems of state and local jurisdictions.
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 Rick 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 the 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.
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, 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.
In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove discusses the ins and outs of California residency with Partner Tim Gustafson. They outline the various tests used in determining residency for California income tax purposes and identify common pitfalls for individuals who are considering a move out of the state. They also discuss recent legislative and initiative personal income tax proposals that have prompted many current residents to contemplate their California residency status.
They conclude with Jeremy’s classic question – overrated/underrated? March means one thing – morning to night college basketball, so naturally they rate March Madness.
Questions or comments? Email SALTonline@eversheds-sutherland.com. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.
If you have questions about income tax and residency from a California perspective, please feel free to reach out to Eversheds Sutherland attorneys Tim Gustafson or Eric Coffill.
In this episode of the SALT Shaker Podcast focused on policy issues, host and Eversheds Sutherland Partner Nikki Dobay welcomes back fellow SALT Partner Charlie Kearns for a conversation with Luke Morris, Deputy Secretary of the Louisiana Department of Revenue. Together, they discuss Louisiana’s local tax administration situation, including the 2021 efforts at the ballot and recently pre-filed 2022 legislation that seek to address some of these challenges.
Nikki’s surprise non-tax question focuses on burritos – are they classified as a sandwich?
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 Associate Annie Rothschild to discuss some noteworthy developments in the proposed amendments to California’s market-sourcing regulations. They highlight changes to the regulations that Annie discusses at length in a recent Tax Notes State article.
They conclude their discussion with Jeremy’s favorite question – overrated/underrated? Cold means citrus season, so this time they discuss the sumo citrus orange.
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 hosts a full house for a West Coast legislative update. Nikki welcomes back Rob Gutierrez, President and CEO of the California Taxpayers Association (CalTax), and Jeff Newgard, Principal and Owner of Peak Policy and also joining the conversation is Tommy Gantz, Director of Governmental Affairs on Tax & Fiscal Policy and Manufacturing from the Association of Washington Business (AWB).
Together, they review specific revenue and legislative updates in California, Oregon and Washington, including issues and developments of note that are unfolding in real-time during the current legislative sessions. Each guest also gives insight into which tax policy issues are keeping them up at night and what taxpayers should be aware of.
Nikki’s surprise non-tax question focuses on the Super Bowl – what are your annual 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. 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 Counsel Charles Capouet to finish our analysis of taxpayer wins and losses in 2021 thanks to the SALT Scoreboards, and how taxpayers fared. Jeremy and Charles discuss the Q3 and Q4 Scoreboards and what these end-of-year results may mean for litigation results moving into 2022. They also go over a variety of cases in depth, including the three digital services cases highlighted in the Q4 Scoreboard.
They wrap with Jeremy’s favorite question—overrated/underrated? This week: the Winter Olympics (and how they stack up versus the Summer Olympics).
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 focused on policy issues, host and Eversheds Sutherland Partner Nikki Dobay entertains a full house. She is joined by Annabelle Canning, Partner at Capitol Tax Partners, and Eversheds Sutherland attorneys Maria Todorova and Justin Brown from the firm’s Atlanta office.
Justin gets the conversation started with an overview and background of the Tax Injunction Act (TIA) and the need for modernization to provide access to Federal Court for state tax cases that involve a federal question. The group then jumps into a discussion of the FAIR Coalition—the Fair Access to Interstate Remedies Coalition. The FAIR Coalition was formed to secure federal legislation that would modernize the TIA, due to inequities faced by taxpayers that are precluded from litigating in Federal Court. They then detail the work of the FAIR Coalition, why it’s important to make changes now, and how it aims to reconcile inconsistent court decisions and provide additional guidance.
Wrapping up the conversation, Nikki’s surprise non-tax question this week deals with "walk-out" songs. What would your entry theme song be if you were a professional wrestler—or speaking at a SALT conference?
To learn more about the TIA, read an article written by Eversheds Sutherland SALT attorneys for the July-August 2021 issue of Tax Executive.
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 Associate Annie Rothschild for a quick review of GILTI, a 2021 failed California proposal to conform to GILTI and how GILTI has been treated in other states.
They examine the history and purpose of GILTI, and what prompted Annie to explore the failed California proposal in a recent issue of the Journal of Multistate Taxation and Incentives.
They conclude their discussion with Jeremy’s favorite question – overrated or underrated? This week, they talk Yosemite National Park.
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 fellow SALT Partner Charlie Kearns. Together, they dive into the tax bills coming out of the states as the legislative sessions begin. Charlie and Nikki focus on the trends and proposals that have caught their attention, and opine on what they think might make it across the finish line later this year.
Nikki’s surprise non-tax question focuses on an Ohio-superstar—Fiona the Hippo. Specifically, they discuss how they both feel about hippos!
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 Partner Jeff Friedman for a discussion of the most interesting SALT trends and developments that occurred in 2021. In case you missed it, read our year-end post here and be sure to subscribe to receive our regular updates hosted on our blog, stateandlocaltax.com.
Together, Jeremy and Jeff review developments and cases from the following areas:
- Tax jurisdiction
- Sales tax marketplace issues
- Corporate income tax apportionment
- Personal income tax residency
- Franchise fee battles
- The rise of the MTC and its work
- Digital taxes
- Transfer pricing
Finally, they conclude with Jeremy’s always engaging overrated/underrated question. This week, they tackle whether or not soup is worth all of the commotion!
Questions or comments? Email SALTonline@eversheds-sutherland.com.
Happy New Year from the SALT Shaker Podcast!
In the first episode of 2022 SALT Shaker Podcast focused on policy issues, host and Eversheds Sutherland Partner Nikki Dobay welcomes Lucy Dadayan, senior research associate with the Urban-Brookings Tax Policy Center at the Urban Institute, where she is leading the State Tax and Economic Review project. Lucy is an expert on state government revenues. And, during their discussion, they discuss where state tax revenues were before the pandemic, what happened during the pandemic, and where the states are coming into 2022.
Then, they wrap up with Nikki’s surprise non-tax question – what's your New Year's Eve ritual?
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 policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes back Doug Lindholm, President and Executive Director of the Council On State Taxation (COST) and Morgan Scarboro, Manager of Tax Policy and Economics at MultiState.
Together, they discuss the top SALT policy issues of 2021, and whether they’re here to stay for 2022. The conversation covers a whole host of issues—from digital advertising taxes and the Maryland litigation to state tax revenue cuts to whether there will be a renewed interest in GILTI by the states in 2022. Finally, they conclude with the surprise nontax question – if you were Santa Claus, what kind of cookie would you want left out for you?
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, host and Eversheds Sutherland Associate Jeremy Gove rolls out a new discussion format—East/West/Middle. Joining Jeremy for this discussion are Partners Nikki Dobay and Breen Schiller, and Counsel Michael Hilkin, and the four discuss the similarities and differences of protesting an assessment in New York (East), Oregon (West) and Illinois (Middle). Together, the group discusses the forum, the process, pay-to-play requirements and much, much more.
Finally, they conclude with Jeremy’s always engaging overrated/underrated? This week, they tackle radio stations that play holiday music 24/7 starting after Thanksgiving.
Questions or comments? Email SALTonline@eversheds-sutherland.com.
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes back guest Meredith Beeson, Director of State Government Affairs with the Global Business Alliance (GBA). Her colleague Alan Pasetsky, Tax Policy Consultant with GBA, also joins the conversation.
Together, they delve into the corporate provisions included in the Build Back Better Act as passed by the House on November 19. In particular, they focus on the various changes proposed to 163—specifically changes to subsection (j) and the inclusion of a new subsection, (n). Alan and Meredith then discuss GBA’s position on these changes and the implications of these changes at the state level. Finally, they wrap up their policy discussion with thoughts on the changes to GILTI.
This week, Nikki’s surprise nontax question is very timely – do you like the traditional Thanksgiving meal?
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 policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes Jared Walczak, Vice President of State Projects at the Tax Foundation.
Jared begins the conversation by providing background on the work of the Tax Foundation, as well as his role within the organization.
He then shares his perspective about state tax revenues during the pandemic and beyond. Jared also discusses how the economic situations have informed the organization’s work of the past year and how that is likely to differ from what he expects to focus on in 2022. Jared and Nikki also touch on the Build Back Better Act.
Then, they wrap up with Nikki’s surprise non-tax question, this time focused on travel – what’s your favorite thing to do when visiting a new state on a work trip?
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.
On this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove is joined by Counsel Michael Hilkin from the firm’s New York office. Michael provides an overview of the New York False Claims Act and its recent prevalence and expansion in the state.
Jeremy and Michael also discuss two False Claims Act cases recently litigated in New York, and how those cases inform the balance of power between the New York Attorney General's Office and the New York Department of Taxation and Finance in enforcing New York tax laws. Finally, they conclude their False Claims Act discussion with an examination of the impact on taxpayers.
Continuing tradition, they end their conversation with Jeremy’s favorite – overrated or underrated? This week, they cover doughnuts.
Questions or comments? Email SALTonline@eversheds-sutherland.com.
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes back Jeff Newgard, Principal and Owner of Peak Policy, as well as Stephanie Do, Senior Tax Counsel for the Council On State Taxation (COST).
They team up with Nikki to discuss the intricacies of corporate tax disclosures, including recently-introduced ballot initiative 21-23 in Massachusetts. They cover the initiative’s status, concerns associated with it and how it may fare in the future. In addition, Jeff reviews the history of public tax disclosure legislation in Oregon and opines on whether there should be concerns that such legislation might be back in 2022. Collectively, they express concern with disclosure bills generally and how it affects tax policy discussions.
Then, they wrap up with Nikki’s surprise non-tax question – what is your favorite Halloween costume?
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, host and Eversheds Sutherland Associate Jeremy Gove is joined by Partner Jeff Friedman to discuss how Congress’s preemption of state tax laws is not commandeering. Jeremy and Jeff discuss Jeff’s recent article on the topic published in Tax Notes State, co-authored by Associate Alla Raykin, and how the federal laws governing state taxation are constitutional, despite arguments to the contrary.
Jeff and Jeremy also cover the history of the anti-commandeering doctrine, and how it is inapplicable to noteworthy federal laws in state tax, such as the Internet Tax Freedom Act and Public Law 86-272. They wrap up their discussion with Jeremy asking Jeff – is apple cider overrated or underrated?
Questions or comments? Email SALTonline@eversheds-sutherland.com.
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is joined again by Meredith Beeson, Director of State Government Affairs with the Global Business Alliance (formerly known as the Organization for International Investment) in Washington, DC.
During this conversation, they discuss state tax haven provisions, which seemed to be a dying policy. With Colorado’s recent passage of tax haven legislation earlier this year, however, Nikki and Meredith talk about the history and why these provisions are of concern to the Global Business Alliance as well as the tax policy reasons these provisions should be rejected.
They wrap up with Nikki’s surprise nontax question – are you a “Vegas 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. 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.
On this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove discusses the rise of pass-through entity taxes following the 2017 enactment of the Tax Cuts and Jobs Act with Counsel Michael Hilkin from the firm’s New York office. Jeremy and Michael discuss the need and purpose of the pass-through entity taxes, the lack of uniformity in the taxing regimes enacted around the country and the potential controversy that may arise regarding states recognizing other states' pass-through entity taxes. They wrap up their discussion with a special focus on their home state of New York.
As always, they conclude with Jeremy’s favorite – overrated or underrated? And, this week, they delve into camping.
Questions or comments? Email SALTonline@eversheds-sutherland.com.
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is joined again by Rob Gutierrez, President and CEO of the California Taxpayers Association (CalTax) for round two of their discussion. Catch up on part one here.
Rob updates Nikki on the final days of California's latest legislative session, including movement on specific legislation, and provides details on legislation that will carry over into the 2022 session. He also provides an update on the recent governor recall, and what impact it may have over the next year to 18 months. He also discusses the 2022 ballot initiatives you should have on your radar. They then wrap up with the surprise, nontax question – what’s your favorite musical?
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.
On this episode of the Salt Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove continues his discussion of local taxes with Partners Nikki Dobay and Breen Schiller. They expand on their prior discussion of municipal-level economic nexus provisions, the potential issues with their expansion and the potential legal issues regarding the attempt to enforce a local economic nexus standard. They then talk about the myriad of challenges taxpayers face regarding local tax audits and administration, including the hurdles created by localities’ use of third-party auditors.
They wrap their discussion with Jeremy’s favorite question – overrated or underrated? This time, regarding puppets and marionettes vis a vis boy bands.
Questions or comments? Email SALTonline@eversheds-sutherland.com.
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes Morgan Scarboro, Manager of Tax Policy at MultiState.
Morgan delves into the mission of MultiState as well as her work, including the incredible amount of state legislation she reads annually. Additionally, Morgan speaks to the impact of COVID-19 on state revenues and what taxes she sees as the main topic of conversation in the SALT legislative arena in the next 18 months. In addition, she shares her thoughts on what tax themes are going to take off and other issues to watch.
Their conversation concludes with the surprise nontax question – what is your favorite national park?
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.
On this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove is joined by Partners Nikki Dobay and Breen Schiller to discuss the history and changing landscape of local taxation, and what that means for multistate taxpayers as well as small businesses.
During their conversation, they discuss the expansion of local taxes as municipalities look to plug budget shortfalls by expanding their tax base by utilizing various strategies previously unseen at the local level, including economic nexus. They also explore the differences between municipalities generally and home-rule jurisdictions.
In part two of their discussion, they will address how local taxes are administered and how taxpayers can deal with local tax disputes.
Questions or comments? Email SALTonline@eversheds-sutherland.com.
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is joined by Rob Gutierrez, President and CEO of the California Taxpayers Association (CalTax).
Rob provides an overview of CalTax and its mission, and then expands the discussion to California’s latest legislative session and how it was impacted by COVID-19. He and Nikki also discuss legislation that didn’t pass, as well as legislation taxpayers should have on their radar. He then provides further detail on California’s upcoming governor recall. Finally, he takes part in the fun of a surprise non-tax question – what’s your favorite fair food? Stay tuned for part II of their conversation!
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, host and Eversheds Sutherland Associate Jeremy Gove is joined by Associate Charles Capouet to discuss the SALT Scoreboard. Each quarter, the SALT team tallies the results of what we deem to be significant taxpayer wins and losses - i.e., those developments that have the greatest impact on our clients, the industries that we serve, and the overall SALT landscape - and analyze those results to identify trends by issue, state and forum.
Jeremy and Charles dive in to the origin of the SALT Scoreboard, the types of taxes the team follows, trends from years past and more.
Questions or comments? Email SALTonline@eversheds-sutherland.com.
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes Dale Craymer, President of the Texas Taxpayers and Research Association (TTARA), as well as Eversheds Sutherland Associate Dennis Jansen for a discussion about all things Texas.
Dale provides an overview of TTARA’s work, as well as how Texas’s legislative session was impacted by COVID-19 and the winter storm. Dale, Nikki and Dennis then discuss accomplishments in the most recent legislative session, including important changes to tax protest procedures, marketplace facilitator legislation, and whether any tax policy will be discussed during the special session. All of these topics are covered before turning to the surprise non-tax question – everyone’s favorite movie!
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, Host and Eversheds Sutherland Associate Jeremy Gove is joined by Partner Nikki Dobay to explore the interim final rule issued by the Treasury regarding state and local government aid and the even more notorious “clawback” provided by the American Rescue Plan Act. Nikki and Partner Jeff Friedman recently co-authored an article on the topic in Tax Notes State, and the two discuss the piece as well as a fun, nontax topic – whether celebrity wines and vineyards are underrated or overrated.
Questions or comments? Email SALTonline@eversheds-sutherland.com.
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is joined by Helen Hecht, Uniformity Counsel at the Multistate Tax Commission (MTC). Helen and Nikki engage in a robust discussion of two of the MTC’s current uniformity projects that are just getting underway – the Partnership Project and the Sales Tax on Digital Products Project. Helen breaks down why these projects were picked by the Uniformity Committee and talks about what we can expect the working groups to focus on over the next few months and years. Then, Nikki and Helen chat about intergalactic tax systems and why they might just be the perfect candidates for an alien abduction.
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.
On this episode of the SALT Shaker Podcast, Host and Eversheds Sutherland Associate Jeremy Gove is joined by Partner Tim Gustafson to delve into the intricacies of personal income tax, residency and domicile.
The two discuss the numerous tests various jurisdictions use in determining when a taxpayer is a domiciliary, and even when not domiciled in a state, when a taxpayer may still be deemed a resident. They also talk about the various types of information and documentation taxpayers can use to support their change in residency.
Questions or comments? Email SALTonline@eversheds-sutherland.com.
In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland attorneys Michele Borens and Samantha Trencs join Partner Nikki Dobay to discuss all things marketplace. They discuss recent marketplace legislation, other developments and state guidance (or lack thereof) and associated compliance challenges.
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, host and Eversheds Sutherland Associate Jeremy Gove explores transactional nexus with Partner Breen Schiller. The two discuss the recent Quad Graphics, Inc. v. NC Department of Revenue decision out of North Carolina determining whether there was nexus to impose sales tax on out of state sales, and how the decision relates to the U.S. Supreme Court's holding in McLeod v. J.E. Dilworth Co.
Questions or comments? Email SALTonline@eversheds-sutherland.com.
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is joined by Tony Long, Director of Tax and Economic Policy at the Ohio Chamber of Commerce. During their conversation, they cover highlights from Ohio’s latest legislative session, review details of the state's budget and reference tax credits and deductions taxpayers should keep in mind.
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, new host and Eversheds Sutherland Associate Jeremy Gove is joined by colleagues and Eversheds Sutherland Partners Nikki Dobay and Eric Tresh to discuss declaratory judgments as a potential tool to obtain certainty on state tax matters. A recent Alaska Supreme Court decision highlights the limitations of the declaratory judgment, which only are available in limited circumstances. In lieu of declaratory relief, taxpayers can pursue other options as well. Taxpayers can work with Departments of Revenue to expedite judicial review of disputed issues, and legislation to fix the issue may also be an option. Our participants also get personal and share their thoughts about fireworks in answering the “overrated/underrated” non-tax question.
Questions or comments? Email SALTonline@eversheds-sutherland.com.
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is joined again by Jeff Newgard, Principal and Owner of Peak Policy, to review tax developments of the recently concluded Oregon legislative session. Their discussion focuses on the corporate activity tax (CAT) technical corrections bill (SB 164), including the intensely followed fiscal year fix, the preferential tax rates pass-through bill that scaled back those benefits (SB 139), and the so-called SALT cap work-around bill (SB 727). Jeff and Nikki also chat about issues taxpayers should keep on their radar during the interim. Then, they get personal—sharing their karaoke preferences in response to the surprise non-tax question.
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.
Richard Anklam, Executive Director of the New Mexico Tax Research Institute (NMTRI), joins host and Eversheds Sutherland Partner Nikki Dobay on this episode of the SALT Shaker Podcast policy series. Richard and Nikki discuss the work of NMTRI and tax legislation that passed during the recent legislative session. In particular, New Mexico conformity to the MTC’s partnership audit model as well as the passage of cannabis legislation. Next, they revisit the major tax reform of 2019 and its implementation – mandatory combined reporting (while keeping the consolidated election), a move to market sourcing and big changes to the GRT. Then, they get personal – naming their most used emoji!
A note: NMTRI is a nonprofit, nonpartisan, member-supported organization dedicated to providing fact-based, principled research and analysis to the tax policy debate in New Mexico. They do not advocate any agenda for or against taxation.
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.
This week, the SALT Shaker Podcast team welcomes Pilar Mata, the new Executive Director of TEI, for a discussion with host and Eversheds Sutherland Partner Nikki Dobay. Pilar and Nikki cover TEI’s work, including its focus on administrative and structural tax matters, its continuing education initiatives and how TEI expects to return to in-person meetings. Then, they get personal – chatting about their passion for state tax policy work.
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 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 policy series, Carol Portman, President of the Taxpayers’ Federation of Illinois, joins Breen Schiller, Partner in the Chicago office of Eversheds Sutherland, and host Nikki Dobay for a review of the 2021 Illinois legislative session, which adjourned June 1 with the passage of the budget. They begin their discussion with the topic of the restoration of the Illinois franchise tax, which is unlike any other state that has one. They also discuss the Department of Revenue’s frustration the 80-20 definition, despite the recent win in Pepsico at the Tax Tribunal.
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, host and Associate Chris Lee is joined by Associate Jeremy Gove to discuss a decision by the Indiana Tax Court involving Express Scripts.
Transactions are becoming increasingly more complex. They can involve multiple parties, and multiple types of property and services. There’s also increasing complexity around determining what a party is selling and the type and amount of receipts attributable to that taxpayer. The case Chris and Jeremy discuss addresses income tax apportionment, and whether an activity should be treated as a service, or as a sale of tangible personal property for purposes of a sales factor calculation.
Chris and Jeremy also discuss the evidence used to reach the Indiana Tax Court’s decision.
Questions or comments? Email SALTonline@eversheds-sutherland.com.
In this episode of the SALT Shaker Podcast, host and Associate Chris Lee is joined by Associate Justin Brown to discuss transfer pricing and how it affects state tax and in particular how states may use transfer pricing or other theories to make adjustments to sales tax. Recently, some jurisdictions have challenged sales tax on intercompany transactions by arguing that the sales price and amount of gross receipts should be increased. In their discussion, Chris and Justin reference an article by Eversheds Sutherland attorneys Tim Gustafson, Eric Tresh and Liz Cha from Tax Notes State, addressing California's attempt to extend transfer pricing to sales tax.
Questions or comments? Email SALTonline@eversheds-sutherland.com.
In this episode of the SALT Shaker Podcast policy series, Erica Kenney, West Coast Counsel of the Council On State Taxation (COST) and Jeff Newgard, Principal and Owner of Peak Policy, join host and Partner Nikki Dobay for a discussion of proposed legislation in Oregon and Colorado. Who knew they would be sharing tax haven “blacklist” stories? Both states still have a long way to go before sine die, but it is a good point in time for listeners to get a sense of where things are with respect to several proposals.
The podcast ends with a new feature — “surprise nontax question” — that host, Nikki Dobay, and her guests each answer!
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, Partners Nikki Dobay and Breen Schiller are joined by Keith Staats, Executive Director of the Illinois Chamber Tax Institute, an operating division of the Illinois Chamber of Commerce. During their conversation, they discuss Keith’s work, as well as the recent decision of the Illinois Independent Tax Tribunal in Pepsico, Inc. and Affiliates v. Illinois Department of Revenue. The participants take issue with the Tribunal’s determination that PepsiCo’s subsidiary, Frito-Lay North America Inc. (FLNA) was not an excluded 80/20 company.
The podcast ends with a new feature — “surprise nontax question” — that host, Nikki Dobay, and her guests each answer!
This episode of the Eversheds Sutherland SALT Shaker Podcast policy series discusses a Connecticut legislative proposal that would create a wage compensation tax. The proposal is currently included in the Connecticut budget and is specifically meant to alleviate for wage earners the SALT deduction cap put in place by the Tax Cuts and Jobs Act 2017 for wage earners. Although New York implemented a similar proposal in 2019, the Connecticut proposal turns that program on its head by letting an employee (as opposed to the employer) decide whether to participate. The current proposal is fairly bare bones, presenting many troubling, unanswered questions.
The episode ends with a new feature—“surprise nontax question”—that host and Partner Nikki Dobay and her guests each answer!
Nikki is joined by colleagues Charlie Kearns, a partner in the Washington, DC office, and Michael Hilkin, counsel in the New York office.
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.
Ken Pokalsky, Vice President of The Business Council of New York State, and Michael Hilkin, Counsel in the New York office of Eversheds Sutherland, join Partner Nikki Dobay on this episode of the SALT Shaker Podcast policy series. Together, they discuss the newly passed New York State budget, which includes some significant changes for individual and corporate taxpayers, New York’s unemployment trust fund deficit and the prospect of the Department of Finance finalizing regulations that remain in draft form but are related to the 2015 reform of New York’s corporate franchise tax.
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 attorneys Nikki Dobay and Chris Lee discuss a recent Oregon Tax Court decision addressing whether Subpart F income and dividend income included in the Oregon income base should also be included in the Oregon apportionment sales factor. They also discuss how this decision may impact the apportionment treatment of Section 965 deemed repatriation income and GILTI.
For a link to the case discussed in the episode, click here.
Questions or comments? Email SALTonline@eversheds-sutherland.com.
In this episode of the SALT Shaker Podcast policy series, Carol Portman, President of the Taxpayers’ Federation of Illinois, joins Breen Schiller, Partner in the Chicago office of Eversheds Sutherland, and host Nikki Dobay for an insightful discussion about the 2021 Illinois legislative session.
They discuss the Legislature’s COVID-19 procedures, whether a handful of bills that would change the way in which Illinois taxes foreign source income have legs, the yet-to-be finalized budget and select bills that Illinois taxpayers should have on their radar.
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, host Chris Lee reviews an Arkansas determination that rent-to-own leases are subject to the short term rental tax, a Texas holding that a taxpayer’s refund claims fulfill the notice requirements, a California denial of a taxpayer’s refund claim for failing to exhaust the administrative remedies and a North Carolina determination that a taxpayer’s sales of software as a service are not subject to sales tax.
Questions or comments? Email SALTonline@eversheds-sutherland.com.
In this episode of the SALT Shaker Podcast policy series, Doug Lindholm, president and executive director of the Council On State Taxation (COST), joins host Nikki Dobay to discuss sales tax base and whether expansion of that base is modernization.
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. To review articles referenced in the discussion, see below:
- Karl Frieden and Doug Linholm, S. State Sales Tax Systems: Inefficient, Ineffective, and Obsolete, Tax Notes State, (November 30, 2020)
- Nikki Dobay, Sales Tax Base Expansion Is Not the Answer, Tax Notes State, (March 3, 2021)
In this episode of the SALT Shaker Podcast, host Chris Lee discusses a California income tax matter concerning the sourcing of an individual's income, a Wisconsin corporate income tax matter involving the dividends received deduction, and two Idaho individual income tax decisions addressing domicile.
Questions or comments? Email SALTonline@eversheds-sutherland.com.
In this episode of the SALT Shaker Podcast policy series, we discuss all things Maryland digital advertising tax. Talk about drama! We have a brand new tax, vetoes, veto overrides and litigation. State tax policy doesn’t get more exciting than this! Host and Eversheds Sutherland Partner Nikki Dobay of the Sacramento office is joined by Washington, DC Partners Jeff Friedman and Charlie Kearns.
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, host Chris Lee discusses a New York letter ruling concerning sales tax treatment of a database service, a New York Tax Appeals Tribunal decision concerning residency for individual income tax, an Illinois letter ruling addressing sourcing of sales for sales tax and a California Office of Tax Appeals decision concerning the sales tax treatment of ultrasound services.
Questions or comments? Email SALTonline@eversheds-sutherland.com.
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is joined by Meredith Beeson, Director of State Government Affairs with the Global Business Alliance (formerly known as the Organization for International Investment) in Washington, DC. They discuss the Global Business Alliance, its state tax priorities and what Meredith is focused on this legislative session.
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, host Chris Lee discusses a Kansas proposal to enact a marketplace facilitator law, two residency cases from California, and a New York decision concerning sales tax treatment of certain advertising services.
Questions or comments? Email SALTonline@eversheds-sutherland.com.
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is joined by Patrick Reynolds, Senior Tax Counsel, with the Council On State Taxation (COST) and fellow Partner Jonathan Feldman. They discuss a Nebraska bill that would fix an issue related to Internal Revenue Code section 965, deemed repatriation income, and GILTI. They also review some significant legislation in Alabama.
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.
Note: As of February 11, the Alabama measure passed the Senate and is on to the governor’s desk.
Questions or comments? Email SALTonline@eversheds-sutherland.com.
New York Governor Andrew Cuomo released his Fiscal Year 2022 budget and accompanying legislation on January 19, 2021 (the Budget Bill). This webcast analyzes the state tax implications of the Budget Bill, along with recent New York litigation developments and Department of Taxation and Finance guidance that could impact businesses in 2021.
In this episode of the SALT Shaker Podcast, host Chris Lee discusses four recent developments, which includes a New York State advisory opinion addressing the taxation of email services (TSB-A-20(30)S, July 14, 2020), an Iowa publication addressing the taxability of computer peripherals, a Rhode Island rule concerning the taxability of online hosted software related to advertising services (Ruling Request No. 2020-03, December 29, 2020) and an Alabama Tax Tribunal decision addressing the taxability of prepaid wireless services (Cellular Express, Inc. v. Department, Ala. Tax Trib. No. S.14-320-JP - January 21, 2021).
Questions or comments? Email SALTonline@eversheds-sutherland.com.
In this episode of the SALT Shaker Podcast policy series, Partner Nikki Dobay discusses the recently released New York State budget with Michael Hilkin, Counsel in the New York office. There doesn't seem to be a lot to see here for businesses, or is there? Although there aren't any significant revenue raisers aimed specifically at businesses, there is a provision that would eliminate a very important appeal protection. This proposed adjustment would be a costly and time-consuming change to the New York State tax appeal process.
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 Partners Nikki Dobay, Charlie Kearns and Todd Lard, who each have extensive backgrounds in tax policy.
Questions or comments? Email SALTonline@eversheds-sutherland.com.
In this episode of the SALT Shaker Podcast, host Chris Lee discusses the Verisign decision from Delaware concerning NOL limitations, an Indiana letter ruling concerning the taxation of software (2019-09ST), and a Washington Department of Revenue decision concerning nexus (Det. No. 15-0036).
Questions or comments? Email SALTonline@eversheds-sutherland.com.
Welcome to the second episode of the Eversheds Sutherland State and Local Tax policy series, a new feature of the SALT Shaker Podcast. In this episode, we discuss substantive state tax legislative issues that should be on your radar for 2021. With the recognition that many state and local governments will be looking for additional revenue, we review the top three items on our lists (and a few others). Some of the items we are watching include digital advertising taxes, the need to replenish unemployment trust funds, a revisiting of credits and incentives, administrative gimmicks to accelerate revenue and taxes targeted at companies that have done well during the pandemic. But, we do not forget the usual suspects.
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 Partners Nikki Dobay, Charlie Kearns and Todd Lard, who each have extensive backgrounds in tax policy.
Questions or comments? Email SALTonline@eversheds-sutherland.com
Welcome to the Eversheds Sutherland State and Local Tax policy series, a new feature of the SALT Shaker Podcast. In this first episode, we focus on 2021, the effect of the pandemic on state budgets and attempt to prognosticate what to expect as state legislatures near the time for their sessions.
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 Partners Nikki Dobay, Charlie Kearns and Todd Lard, who each have extensive backgrounds in tax policy.
In this episode of the SALT Shaker Podcast, host Chris Lee discusses recent sales tax rulings from Colorado (PLR-20-2008) and Missouri (Ltr Rul 8095) and an ALJ income tax nexus decision from New York City (In the Matter of Mars Holding Inc.).
In this episode we discuss, “A Call for Clarity – New York Appeals Deadlines,” an article featured in Tax Notes and written by Ted Friedman, Counsel, Michael Hilkin, Counsel, and Peter Hull.
Two of these authors, Michael Hilkin and Peter Hull, join host Chris Lee, an Associate in the Atlanta Office, to discuss the state of procedural affairs in New York regarding COVID-19 and their call on Governor Andrew Cuomo (D) to provide clarity to taxpayers by issuing an executive order confirming that his prior executive orders tolling statutes of limitations apply to proceedings before both the state and city tax appeals agencies.
This is episode two of our two-part podcast series based upon our webcast addressing, “SALT Issues Related to Worker Classification and Teleworking.” In this marketplace podcast, we discuss SALT issues that teleworking may create for marketplaces with various business models, and provide tips on how to best position your business for the new normal of permanent remote work. In episode one we focused on ongoing worker classification disputes in California, as well as other states, and the SALT implications resulting from those disputes.
This episode is hosted by Jeff Friedman, Partner, with the State and Local Tax Team of Eversheds Sutherland in the Washington, DC office. He is joined by two colleagues, Michelle Borens and Charlie Kearns, also partners in the Washington, DC office.
This is episode one of a two part podcast series based upon our webcast addressing “SALT Issues Related to Worker Classification and Teleworking. In this marketplace podcast, we discuss ongoing worker classification disputes in California, as well as other states, and the SALT implications resulting from those disputes. In the next episode, we will discuss SALT issues that teleworking may create for marketplaces with various business models, and provide tips on how to best position your business for the new normal of permanent remote work.
In this episode we discuss two recent developments, including an Oregon decision concerning sales tax on vehicles (EAN Holdings, LLC v Oregon Department of Revenue) and a Texas letter ruling dealing with software as a service and data processing (Texas Private Letter Ruling No. PLR 20180724152951).
This episode is hosted by Chris Lee, Associate, State and Local Tax team in the Atlanta, GA office of Eversheds Sutherland.
In this episode we discuss two recent California decisions, including a Court of Appeal decision concerning property tax escape assessments (Prang v. Los Angeles Cnty. Assessment Appeals Bd., Case No. B301194 (Cal. Ct. App. Aug. 27, 2020) and an Office of Tax Appeals decision concerning nexus for the state’s LLC tax. (In the Matter of the Appeal of Aroya Inv. I, LLC, 2020-OTA-255P (Cal. Office of Tax Appeals Jul. 7, 2020).
This episode is hosted by Chris Lee, Associate, state and local tax team in the Atlanta, GA office of Eversheds Sutherland – https://us.eversheds-sutherland.com/People/Chris-R-Lee
In this episode we discuss three recent developments, including an electricity tax matter in California (City of Arcata v. Pacific Gas & Electric Co.) a Texas unclaimed property matter (CKD Homes Direct, Ltd v. Comptroller) and a Utah income tax matter.
This episode is hosted by Chris Lee, Associate, state and local tax team in the Atlanta, GA office of Eversheds Sutherland.
In this episode we discuss the top ten issues that should be considered when evaluating and implementing marketplace collection laws. It is excerpted from the third in our series of webcasts on marketplaces. In the prior two webcasts, we talked about marketplace collection legislative changes in the first one and the marketplace litigation cases and other developments in the second one.
This episode is hosted by Chris Lee, Associate, state and local tax team in the Atlanta, GA office of Eversheds Sutherland. The webcast excerpts feature state and local tax team members Michelle Borens, Partner and Liz Cha, Associate in the Washington, DC office.
Webcasts:
If you would like to listen to the hour-long version of this third episode in the webcast series, click here.
Episode One: “Behind the Eight Ball – A Look at the Past and Present State of Marketplace Laws”
Episode Two: “Stuck in the Middle Again: Latest Developments in Online Marketplace Litigation”
Host and Participants:
Chris Lee, Associate, Eversheds Sutherland, Atlanta, GA
Michele Borens, Partner, Eversheds Sutherland, Washington, DC
Elizabeth Cha, Associate, Eversheds Sutherland, Washington, DC
This podcast discusses SALT issues concerning mergers and acquisitions that tax professionals should consider including:
- Tax diligence for buyers
- The impact of tax reform on SALT M&A issues
- State transactional and transfer taxes
Hosts:
Todd Betor, Counsel, Washington D.C.
Chris Lee, Associate, Atlanta
The U.S. Supreme Court recently denied cert in Altera Corp. v. Commissioner. This podcast addresses the Altera decision’s impact on transfer pricing and deference. This podcast also addresses prior state transfer pricing decisions and strategies to defend state transfer pricing audits.
For more information on this topic here is a link to a recent article by Eversheds Sutherland.
Hosts:
Justin Brown, Associate, Atlanta
Chris Lee, Associate, Atlanta
California Residency
California imposes an income tax on the entire taxable income of state residents. For those individuals seeking to avoid taxation by the state, the question becomes: what makes a California resident for income tax purposes? In this podcast we provide a brief overview of the various legal concepts involved in and tests applied during the residency analysis.
This episode of the SALT Shaker podcast is hosted by Chris Lee, an associate with the state and local tax team of Eversheds Sutherland law firm in the Atlanta, GA office. He is joined by Alexandra Louderback, an associate with the state and local tax team in the Sacramento, CA office.
Hosts:
Chris Lee, Eversheds Sutherland, Atlanta, GA
Alexandra Louderback, Eversheds Sutherland, Sacramento, CA
This podcast is hosted by Tim Gustafson, Partner, state and local tax team of Eversheds Sutherland law firm in the Sacramento, California office, and features excerpts from the webcast of a casual conversation with Peter Blocker, Vice President of Tax Policy at CalTax. Tim speaks with Peter about his role at CalTax, as well as how the organization is analyzing certain California tax-related legislation, current bills he is following, and the impact of COVID-19 on his organization’s work.
To learn more about the California Taxpayers Association (CalTax), please click here: http://www.caltax.org/.
Webcast: Click on this link if you would like to listen to the hour-long version of the webcast: https://us.eversheds-sutherland.com/Events/232475/A-cup-of-coffee-with-Peter-Blocker-Vice-President-of-Policy-at-CalTax.
Hosts:
Tim Gustafson, Partner, Eversheds Sutherland, Sacramento, CA – https://us.eversheds-sutherland.com/People/Timothy-A-Gustafson
This podcast is hosted by Open Weaver Banks, Counsel, state and local tax team of Eversheds Sutherland law firm in the New York City office, and features excerpts from the webcast of a casual conversation with Duncan Riley, Director of the Conciliation Bureau at the NYC Department of Finance.
Open and her colleague Eric Tresh, Partner, state and local tax team in the Atlanta, GA office ask Duncan about his perspective on the New York City Conciliation Bureau’s role in heading off litigation and resolving tax disputes, as well as the impact of COVID-19 on his Department’s work.
Webcast: Click on this link if you would like to listen to the hour-long version of the webcast: https://us.eversheds-sutherland.com/Events/231737/A-cup-of-coffee-with-Duncan-Riley-NYC-Department-of-Finance.
Hosts:
Eric Tresh, Partner, Eversheds Sutherland, Atlanta, GA – https://us.eversheds-sutherland.com/People/Eric-S-Tresh
Open Weaver Banks, Counsel, Eversheds Sutherland, New York City – https://us.eversheds-sutherland.com/People/Open-Weaver-Banks
Learn how your company may benefit from special property tax relief provisions that may apply to disaster declarations concerning COVID-19 including:
- How to file claims
- The importance of statutes of limitations
- Quantifying damages
- Comparison with business interruption insurance claims
Webcast:
To view the entire webcast, “COVID-19 Property Tax Relief Opportunities” -- https://us.eversheds-sutherland.com/Events/231363/COVID-19-property-tax-relief-opportunities.
Presenters:
Fred Nicely, Senior Tax Counsel, Council on State Taxation (COST) – https://www.cost.org/about-cost/staff/fredrick-j.-nicely/
Eric Tresh, Partner, Eversheds Sutherland – https://us.eversheds-sutherland.com/People/Eric-S-Tresh
Douglas Mo, Of Counsel, Eversheds Sutherland – https://us.eversheds-sutherland.com/People/Douglas-Mo
This podcast discusses issues taxpayers should consider when appealing proposed assessments including:
- The risk that states can increase tax assessments after appeal
- Strategies to limit the risk of increases to assessments
This podcast discusses a recent Florida Technical Assistance Advisement concerning the communications services tax treatment of internet-based streaming video.
This podcast discusses state and local tax issues arising from the COVID-19 crisis including:
- The impact on state credits and incentives
- The impact to property tax valuations
- Tax withholding obligations
- Emergency powers of Governors and Tax Commissioners
This podcast discusses a recent Washington B&O decision and a recent California OTA decision concerning:
- The WA B&O taxation of services conducted out of state for in state customers
- The application of the CA LLC tax to a business that ceased activity in the state
This podcast provides an overview of Multistate Tax Commission audits. It discusses:
- The MTC audit selection process
- MTC audit statistics
- Strategies and considerations for MTC audits
This podcast discusses the recently passed Maryland digital advertising tax, which proposes a first of its kind state tax on digital advertising imposed on gross revenues of up to 10%. The bill awaits Governor Larry Hogan’s signature – and he is expected to veto it. Our State and Local Tax team provides a ten minute update on everything you need to know about this first-of-a-kind state tax, including its status, applicability and the legal challenges that are expected if it becomes law.
This podcast discusses the 7th Circuit Court of Appeals’ recent decision in A.F. Moore v. Pappas, which permitted a group of taxpayers to challenge their Cook County property tax assessments in federal court notwithstanding the Tax Injunction Act. It discusses:
- the Tax Injunction Act’s bar on litigating state and local tax cases in federal courts
- the plain, speedy, and efficient remedy exception to the Tax Injunction Act
- the 7th Circuit’s decision to allow the taxpayers to pursue their local property tax case in federal court
This podcast discusses recent state proposals related to the Interstate Compact Agreement to Phase Out Corporate Incentives, which attempt to create an agreement among state governments to curtail company-specific tax incentives and grants as a method to lure companies to relocating existing facilities by member states. It discusses:
- current states considering adoption of the Interstate Compact Agreement to Phase Out Corporate Giveaways (the Compact)
- the potential effect and application of the Compact
- exclusions from the Compact and potential trends for future legislative sessions
This podcast discusses recent notices and assessments issued by the Massachusetts Department of Revenue denying taxpayers’ Economic Opportunity Area Credit and Economic Development Incentive Program Credit use and carryforward. It discusses:
- the 2016 statute amendment that imposed additional credit requirements and led to this issue
- the Department’s position on why it can deny new credit generation as well as credit carryforward
- taxpayers’ potential arguments to challenge the Department’s adjustments