Shows
Eversheds Sutherland - Legal InsightsThrough the inquisitor's lens - Episode 2: Views from an Inquiry Chair: reflections on the Telford CSE InquiryWelcome back to Through the inquisitor's lens, our new podcast series which explores the complex world of public inquiries and inquests, one question at a time. In each monthly episode, members of Eversheds Sutherland's Inquiries & Investigations (I&I) team sit down in conversation with leading barristers and industry professionals, leaning on their own experience of working on a number of significant inquests and inquiries. In this series we explore a range of topics relating to public and independent inquiries, complex inquests and investigations. Providing legal and practical insights, alongside commentary on high profile cases in th...
2025-01-1415 minEversheds Sutherland - Legal InsightsThrough the inquisitor's lens - Episode 2: Views from an Inquiry Chair: reflections on the Telford CSE InquiryWelcome back to Through the inquisitor's lens, our new podcast series which explores the complex world of public inquiries and inquests, one question at a time. In each monthly episode, members of Eversheds Sutherland's Inquiries & Investigations (I&I) team sit down in conversation with leading barristers and industry professionals, leaning on their own experience of working on a number of significant inquests and inquiries. In this series we explore a range of topics relating to public and independent inquiries, complex inquests and investigations. Providing legal and practical insights, alongside commentary on high profile cases in th...
2025-01-1415 min
The SALT Shaker PodcastSifting through the complexities of San Francisco’s tax systemIn 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 busi...
2024-06-0625 minThe SALT Shaker PodcastThe evolution of market sourcing in CaliforniaIn 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 recei...
2023-08-1029 minThe SALT Shaker PodcastA New York minute: Catching up on New York tax 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...
2023-06-2924 minThe SALT Shaker PodcastHave we heard the last word on Quad Graphics?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 ta...
2023-05-2523 minThe SALT Shaker PodcastDeal or no deal: A guide to navigating California’s unique settlement process 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 art...
2023-04-2733 minThe SALT Shaker PodcastCultivating a business-friendly environment in the Garden StateThis 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 lar...
2023-04-0635 minThe SALT Shaker PodcastA dash of SALT on the deal: Emphasizing SALT in M&AIn 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 addit...
2023-03-3026 minThe SALT Shaker PodcastA conversation about COST with Doug LindholmIn 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. Jere...
2023-02-2329 minThe SALT Shaker PodcastState tax legislation and litigation to watch in 2023To 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 t...
2023-02-0725 minThe SALT Shaker PodcastOverrated or underrated? Holiday editionThis 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...
2022-12-0824 minThe SALT Shaker PodcastRecapping the SALT policy developments in 2022In 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 favorit...
2022-12-0127 minThe SALT Shaker PodcastThe state taxation of crypto and digital assetsOn 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? Em...
2022-11-1821 minThe SALT Shaker PodcastValuing the meaning of mentorshipIn 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 e...
2022-11-1023 minThe SALT Shaker PodcastLandmark state tax cases: A deep dive into Complete Auto Transit v. BradyThis 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 ou...
2022-11-0338 minThe SALT Shaker PodcastPart II: Streamlining the process – call for a multistate Power of AttorneyIn 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 Avala...
2022-10-2729 min
Eversheds Sutherland Northern IrelandLitcast (NI) Series 2: Episode 4 - Without Prejudice PrivilegeWelcome to Eversheds Sutherland Northern Ireland's second series of litigation training podcast. The second series of podcasts will cover Legal Privilege including an introduction of what it is and what you need to know about it should you become involved in a dispute. This series is aimed at legal advisors or business teams who are not litigators but are managing claims or disputes in their role. In our final episode of the series, we discuss Without Prejudice Privilege, what it is and how you can ensure you benefit from it. For further information a...
2022-10-1712 minThe SALT Shaker PodcastPart I: Alleviating burdens – call for a multistate Power of AttorneyIn 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 cur...
2022-10-1326 minEversheds Sutherland Northern IrelandLitcast (NI) Series 2: Episode 3 - Litigation PrivilegeWelcome to Eversheds Sutherland Northern Ireland's second series of litigation training podcast. The second series of podcasts will cover Legal Privilege including an introduction of what it is and what you need to know about it should you become involved in a dispute. This series is aimed at legal advisors or business teams who are not litigators but are managing claims or disputes in their role. In our latest episode of the series as they discuss Litigation Privilege, what it is and how you can benefit from it. For further information about t...
2022-10-1020 minThe SALT Shaker PodcastA breakdown of the New York tax regime 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.
2022-10-0623 minEversheds Sutherland Northern IrelandLitcast (NI) Series 2: Episode 2 - Legal Advice PrivilegeWelcome to Eversheds Sutherland Northern Ireland's second series of litigation training podcast. The second series of podcasts will cover Legal Privilege including an introduction of what it is and what you need to know about it should you become involved in a dispute. This series is aimed at legal advisors or business teams who are not litigators but are managing claims or disputes in their role. In our latest episode of the series as they discuss Legal Advice Privilege, what it protects and provide some useful tips on how to maintain it! F...
2022-10-0323 minThe SALT Shaker PodcastGetting to the core of gross receipts taxesIn 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 t...
2022-09-2933 minEversheds Sutherland Northern IrelandLitcast (NI) Series 2: Episode 1 - Introduction to Legal Privilege Welcome to Eversheds Sutherland Northern Ireland's second series of litigation training podcast. The second series of podcasts will cover Legal Privilege including an introduction of what it is and what you need to know about it should you become involved in a dispute. This series is aimed at legal advisors or business teams who are not litigators but are managing claims or disputes in their role. We want you to better understand how Legal Privilege may impact on any dispute you are handling and how you can use it to your advantage. For further information about the podcast series please co...
2022-09-2615 minThe SALT Shaker PodcastExploring the ‘affirmative’ Commerce ClauseIn 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...
2022-09-2217 minThe SALT Shaker PodcastVisiting the fall tax ballots with Jared Walczak of the Tax FoundationIn 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...
2022-09-1829 minThe SALT Shaker PodcastState tax case breakdowns – Q1 and Q2 2022 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...
2022-09-0821 minThe SALT Shaker PodcastWe want more: Diving in to the impact of local taxesIn 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 burd...
2022-09-0132 minThe SALT Shaker PodcastOverrated or underrated? State and local tax editionIn 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 SALT...
2022-08-2519 minThe SALT Shaker PodcastSetting the stage for state tax overreach – a look into two recent laws 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...
2022-08-1826 minThe SALT Shaker PodcastGetting personal with New York personal income taxOn 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 work...
2022-08-1127 minThe SALT Shaker PodcastScoping out locally administered sales and accommodation taxesIn 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...
2022-08-0429 minThe SALT Shaker PodcastThe new New York: Corporate tax reform edition 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 SALTonl...
2022-07-2821 minThe SALT Shaker PodcastInsight into the fall elections with MultiStateIn 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 w...
2022-07-2120 minThe SALT Shaker PodcastThe tax press: A look behind the curtain 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 platfo...
2022-07-1420 minThe SALT Shaker PodcastSinking in to San Francisco tax policiesIn 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 r...
2022-06-3025 minThe SALT Shaker PodcastReal talk about real property transfer taxes 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@evershed...
2022-06-2318 minThe SALT Shaker PodcastWaiting for Superman in MetropoulosIn 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 fo...
2022-06-1619 minThe SALT Shaker PodcastPost-Wayfair Challenges & the Need for TIA ReformIn 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, Br...
2022-06-0923 minThe SALT Shaker PodcastThe complex questions of combined reportingIn 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.
2022-06-0219 minThe SALT Shaker PodcastIllinois' 2022 legislative session catch up!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 Depart...
2022-05-2626 minThe SALT Shaker PodcastStrategy considerations for challenging California assessmentsIn 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, "spi...
2022-05-1921 minThe SALT Shaker PodcastA deep dive into the attempt to expand the False Claims ActIn 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 i...
2022-05-1228 minThe SALT Shaker PodcastWhat’s the skinny on the MTC?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 b...
2022-05-0521 minThe SALT Shaker PodcastWhat’s the scoop on Texas’s research and development (R&D) credit?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 d...
2022-04-2817 minThe SALT Shaker PodcastPerspectives on a UK online retail sales tax proposalIn 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...
2022-04-2125 minThe SALT Shaker PodcastEnjoy the ride: Reflections on state tax litigationIn 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...
2022-04-1416 minThe SALT Shaker PodcastLet’s get caught up on Q1In 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 d...
2022-04-0723 minThe SALT Shaker PodcastTackling the tentacles of local taxesIn 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 r...
2022-03-3120 minThe SALT Shaker PodcastA post-Wayfair worldIn 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...
2022-03-2429 minThe SALT Shaker PodcastWhat makes a California resident?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 natur...
2022-03-1736 minThe SALT Shaker PodcastLet’s talk Louisiana: Updates from the Pelican StateIn 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, tr...
2022-03-1126 minThe SALT Shaker PodcastBack to the market again! California market-sourcing regulation amendmentsIn 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...
2022-03-0320 minThe SALT Shaker PodcastA look into West Coast tax legislation 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 ar...
2022-02-2429 minThe SALT Shaker Podcast2021 SALT Scoreboards wrap-upIn 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...
2022-02-1725 minThe SALT Shaker PodcastWhat’s FAIR? A conversation about the modernization of the Tax Injunction ActOn 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...
2022-02-1031 minThe SALT Shaker PodcastCalifornia doesn’t need GILTI 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...
2022-02-0317 minThe SALT Shaker PodcastOff to the races: The 2022 state legislative sessions begin 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 Suther...
2022-01-2722 minThe SALT Shaker PodcastReviewing key SALT trends and developments from 2021In 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 Di...
2022-01-2036 minThe SALT Shaker PodcastReviewing state government revenues with Lucy Dadayan of the Urban InstituteHappy 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 surpr...
2022-01-1222 minThe SALT Shaker PodcastA recap of the top 10 SALT policy issues in 2021In 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 conclud...
2021-12-1625 minThe SALT Shaker PodcastThe quadcast: An East/West/Middle comparative look at protesting an assessmentIn 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 Than...
2021-12-0934 minThe SALT Shaker PodcastBreaking down the Build Back Better Act with the Global Business Alliance 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...
2021-12-0226 minThe SALT Shaker PodcastA fireside chat with Jared Walczak of the Tax FoundationIn 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...
2021-11-1826 minThe SALT Shaker PodcastDelving in to the New York False Claims Act and its impact 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 F...
2021-11-1130 minThe SALT Shaker PodcastCorporate tax disclosures – are they in or out? 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...
2021-11-0428 minThe SALT Shaker PodcastA look into the anti-commandeering doctrineIn 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 F...
2021-10-2922 minThe SALT Shaker PodcastPart II – state tax policy with Meredith Beeson of the Global Business AllianceIn 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 polic...
2021-10-2218 minThe SALT Shaker PodcastPass-through entity taxes – are they just passing through?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.
2021-10-1523 minThe SALT Shaker PodcastCatching up with CalTax – part IIIn 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 d...
2021-10-0722 minThe SALT Shaker PodcastL is for local: Highlighting the evolution of local taxation, part IIOn 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 underrat...
2021-09-3029 minThe SALT Shaker PodcastMusings from MultiState – tax issues and trends to watchIn 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...
2021-09-2322 minThe SALT Shaker PodcastL is for local: Highlighting the evolution of local taxationOn 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...
2021-09-1632 minThe SALT Shaker PodcastCatching up with CalTax – part IIn 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 surpri...
2021-09-0923 minThe SALT Shaker PodcastSo you think you know the SALT Scoreboard: insight into our quarterly publicationIn 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 th...
2021-09-0321 minThe SALT Shaker PodcastA Texas-sized legislative update 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 disc...
2021-08-2632 minThe SALT Shaker PodcastA look into the ARPA clawback interim ruleIn 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.
2021-08-1722 minThe SALT Shaker PodcastDigging deep – a discussion and update on two MTC uniformity projectsIn 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 ab...
2021-08-1130 minThe SALT Shaker PodcastDomicile, residency and personal income tax: what should you consider?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.
2021-08-0538 minThe SALT Shaker PodcastMarketplace updateIn 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, w...
2021-07-2923 minThe SALT Shaker PodcastConsiderations and complexities of transactional nexusIn 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.
2021-07-2128 minThe SALT Shaker PodcastNews from the Buckeye State: an update on Ohio’s legislative session, budget and moreIn 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 legisl...
2021-07-1522 min
Eversheds Sutherland Northern IrelandLitCast (NI) : Episode 4 - Alternative Dispute ResolutionWelcome to Eversheds Sutherland Northern Ireland’s newly launched litigation training podcast series. LitCast has been designed to assist legal teams or businesses with limited litigation resource or experience navigate the litigation process. Our aim is to help anyone who is either facing or considering bringing a claim to better understand the key points from the outset. The first series of podcasts will focus on key considerations at the beginning of a dispute, in what is known as the ‘pre-action’ stage, before a claim is served. There will be four episodes, each discussing a different aspect...
2021-07-1217 minThe SALT Shaker PodcastAre declaratory judgments the answer to the question of needed guidance?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...
2021-07-0926 min
Eversheds Sutherland Northern IrelandLitCast (NI): Episode 3 - Letters of claim and pre-action protocolsLitCast has been designed to assist legal teams or businesses with limited litigation resource or experience navigate the litigation process. Our aim is to help anyone who is either facing or considering bringing a claim to better understand the key points from the outset. The first series of podcasts will focus on key considerations at the beginning of a dispute, in what is known as the ‘pre-action’ stage, before a claim is served. There will be four episodes, each discussing a different aspect of the pre-action process. For further information about the podcast series...
2021-07-0516 minThe SALT Shaker PodcastOregon Sine Die UpdateIn 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 per...
2021-07-0126 min
Eversheds Sutherland Northern IrelandLitCast (NI): Episode 2 - The start of the dispute: key external stepsLitCast has been designed to assist legal teams or businesses with limited litigation resource or experience navigate the litigation process. Our aim is to help anyone who is either facing or considering bringing a claim to better understand the key points from the outset. The first series of podcasts will focus on key considerations at the beginning of a dispute, in what is known as the ‘pre-action’ stage, before a claim is served. There will be four episodes, each discussing a different aspect of the pre-action process. For further information about the podcast series...
2021-06-2821 minThe SALT Shaker PodcastA look inside the work of the New Mexico Tax Research InstituteRichard 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...
2021-06-2427 minThe SALT Shaker PodcastA conversation with Pilar Mata, Executive Director of Tax Executives Institute (TEI)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 prop...
2021-06-1721 minThe SALT Shaker Podcast“Nikki, the Illinois franchise tax is back. It’s true.”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 Eve...
2021-06-1031 min
Eversheds Sutherland Northern IrelandLitCast (NI): Episode 1 - Internal considerations at the outset of a disputeLitCast has been designed to assist legal teams or businesses with limited litigation resource or experience navigate the litigation process. Our aim is to help anyone who is either facing or considering bringing a claim to better understand the key points from the outset. The first series of podcasts will focus on key considerations at the beginning of a dispute, in what is known as the ‘pre-action’ stage, before a claim is served. There will be four episodes, each discussing a different aspect of the pre-action process. For further information about the podcast series...
2021-06-1021 minThe SALT Shaker PodcastTransfer pricing and its effects on state taxIn 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...
2021-05-2712 minEversheds Sutherland - Legal InsightsInternational Law Uncovered: Insights and Debates with Eversheds Sutherland's International Arbitration Practice - Episode One - No More Lip Service; Making Gender Equality HappenHosted by Meriam Nazih Al-Rashid, Eversheds Sutherland Partner and Global Co-Chair of International Arbitration, in our inaugural episode we are joined by Cherie Blair CBE QC, Founder of the Cherie Blair Foundation for Women to discuss diversity and inclusion, and specifically, gender parity vs gender equality.
2021-05-261h 12Eversheds Sutherland - Legal InsightsInternational Law Uncovered: Insights and Debates with Eversheds Sutherland's International Arbitration Practice - Episode One - No More Lip Service; Making Gender Equality HappenHosted by Meriam Nazih Al-Rashid, Eversheds Sutherland Partner and Global Co-Chair of International Arbitration, in our inaugural episode we are joined by Cherie Blair CBE QC, Founder of the Cherie Blair Foundation for Women to discuss diversity and inclusion, and specifically, gender parity vs gender equality.
2021-05-261h 12The SALT Shaker PodcastThe “Rocky Mountain High” state and Oregon have something else in commonIn 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...
2021-05-2032 minThe SALT Shaker PodcastThe Nutmeg State Proposes a SALT Deduction Cap Workaround for Wage EarnersThis 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...
2021-05-0632 minThe SALT Shaker PodcastNew York is Number One with New Personal Income Tax RatesKen 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 Lo...
2021-04-2129 minThe SALT Shaker PodcastSubpart F and TCJA Factor Representation in OregonIn 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.
2021-04-1621 minThe SALT Shaker Podcast"Nikki, there’s always tax drama in Illinois!"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 stat...
2021-04-0827 minThe SALT Shaker PodcastIs Expansion of the Sales Tax Base the Solution?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 b...
2021-03-2425 min