AI can’t fix SALT! This week, SALT Partners Michele Borens and Jeff Friedman will present during TEI Region 9’s Annual Conference, held today through May 1. Michele and Jeff’s presentation will provide some relief for SALT professionals worried about being replaced by non-humans. They’ll discuss some of the craziness that accompanies state and local
April 2024
SALT Pet(s) of the Month: Agnes and Oscar
Say hello to Agnes and Oscar, our April SALT Pets of the Month! This dynamic duo keeps Associate Madison Ball’s home full of fun!
Agnes is a 2-year-old Shih Tzu mix with special one-eyed vision. What she lacks in eyesight she makes up for in curiosity and affection! Agnes is happy to do pretty much…
SALT trivia – April 24, 2024
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: Minnesota’s Senate Taxes Committee recently introduced legislation that would decrease which state tax rate by more than 1.5 percentage points?
E-mail your response to SALTonline@eversheds-sutherland.com.…
The advantages of litigating tax disputes
Most often, state and local tax litigation follows the escalation of an administrative controversy — resulting from the denial of a protest or refund claim, or other tax agency determination. While there are times when litigation is the only remaining option, the decision whether or not to proceed with litigating a tax case is often…
TEI Dallas Chapter’s Annual State Tax School
Are you up to speed on the current state of SALT? Eversheds Sutherland Counsel Jeremy Gove and Chelsea Marmor will cover hot topics for TEI’s Dallas Chapter on Wednesday, April 24 as part of its Annual State Tax School.
Find more information and register here.
SALT trivia – April 17, 2024
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: Alabama’s House Ways and Means Education Committee recently introduced a bill that would increase the simplified sellers use tax (SSUT) by 1.33% on which type of…
Examining the life of a SALT practitioner
In the latest episode of the SALT Shaker Podcast, Eversheds Sutherland Counsel Jeremy Gove welcomes Tyler Henderson, Senior Tax Manager at Amazon, for a discussion about Tyler’s experiences as a SALT practitioner.

Tyler sheds light on his journey to his current position, including why he chose to enter the tax field, what he enjoys about…
Not so fast: Illinois fuel distributor partly liable for taxes on fuel transfers to affiliates
On March 22, 2024, the Appellate Court of Illinois issued a split decision in a case involving local fuel taxes transferred by a fuel distributor to affiliates that operated gas stations in Cook County, Illinois.
Under Cook County’s local fuel tax ordinance, distributors must pay a 6 cent per gallon tax on fuel sold to…
SALT trivia – April 10, 2024
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: Which state’s legislature recently passed a bill to exempt Social Security benefits from the state’s personal income tax?
E-mail your response to SALTonline@eversheds-sutherland.com.
The prize…
Louisiana BTA holds video programming services are not tangible personal property
The Louisiana Board of Tax Appeals granted summary judgment to the taxpayer, holding that its sale of video-on-demand and pay-per-view are not subject to sales tax. A group of local parishes assessed the taxpayer on the theory that video-on-demand and pay-per-view are tangible personal property because the content was “perceptible to the senses,” and the…



