December 2022

Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!

We will award prizes for the smartest (and fastest) participants.

This week’s question: The state of Missouri recently advised that marketplace facilitators are eligible for a timely discount if they remit the tax owed on or before the due

The Nebraska Supreme Court upheld a lower court decision that a couple, partial owners of large trucking company, failed to prove that they changed their domicile from Nebraska to Florida for income tax purposes from 2010 to 2014. The taxpayers argued that they had changed their domicile to Florida, asserting that they had acquired a

The Missouri Department of Revenue recently published remote seller and marketplace facilitator FAQs regarding the implementation of the state’s remote seller and marketplace facilitator use tax collection requirement. Beginning January 1, 2023, vendors (including marketplace facilitators) selling tangible personal property into Missouri must collect use tax on the retail sale price if the vendor’s gross

A recent significant precedential and unanimous decision by the California Office of Tax Appeals, Matter of the Appeal of Beckwith, provided more guidance on how to determine California domicile and residency for state personal income tax purposes.

In his article for Law360, Eversheds Sutherland Senior Counsel Eric Coffill provides five domicile takeaways and

California Dreamin’! Meet Callie, an eight-year-old yellow lab belonging to Mark McCormick, Director of US State Local and Indirect Tax at Newell Brands.

Callie joined Mark and his family as a small pup. They had just gotten back from a trip to California (where Mark is from) when they got her, so she is their

Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!

We will award prizes for the smartest (and fastest) participants.

This week’s question: The U.S. Court of Appeals for the Ninth Circuit recently held that which city in which state was not entitled to file a lawsuit against streaming

On December 12 and 13, Eversheds Sutherland Partner Jeff Friedman will co-chair the 41st Annual NYU School of Professional Studies’ Institute on State and Local Taxation, which provides high-level updates, practical advice, and in-depth analysis of the latest SALT developments and current issues.

In addition to moderating several panels, Jeff will present Overview and Review

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