The SALT Shaker Podcast

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.