On November 13, SALT Partner Tim Gustafson looks forward to speaking at the 2025 California All-Tax Conference, presented by the California Lawyers Association. Tim’s session will provide the latest updates from the California Office of Tax Appeals, featuring a comprehensive year-in-review of key developments and opinions, insights into recent updates from the past year
November 2025
SALT Pets of the Month: Luna and Yordy
Posted in SALT Pet of the Month
Meet Luna and Yordy, two lovable rescue pups who have brought plenty of personality (and a little bit of chaos!) to the home of Joe Moore, Vice President, Corporate Tax at Costco.
Luna, a two-year-old white Labrador, is a big, goofy sweetheart who likes to avoid tiny humans at all costs. Her family has learned to…
SALT trivia – November 5, 2025
Posted in SALT Trivia
Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!
We will award a prize for the smartest (and fastest) participant.
This week’s question: Which state recently sued California alleging that the occasional sale rule applicable for purposes of apportioning corporate income is unconstitutional?
E-mail your response to SALTonline@eversheds-sutherland.com…
California’s 21st-century sales factor
By Timothy Gustafson & Constance Chien on
Posted in California, In the News
California adopted UDITPA in 1966, with its equally weighted three-factor formula for apportioning multistate income – property, payroll, and sales. Over time, however, the sales factor has emerged as the primary mechanism for determining tax liability in California.
Today, California’s sales factor is the same as it was nearly 60 years ago. Although the fraction…
SALT partners to present at key industry events this week
Posted in Events and Webcasts
This week, SALT Partners Michele Borens and Charlie Kearns are pleased to present at the ETA Payments Compliance Conference, held November 5–6 in Pentagon City, VA. On Thursday, their session will focus on considerations for payments companies in light of changes to state sales tax laws.
For more information and to register, click here…