This year, Partner Nikki Dobay launched a new column for Tax Notes entitled “SALT Policy Picks,” which provides Nikki’s reflections on state and local tax policy and legislative updates.

In one of her initial columns, Nikki argues that now is not the time for states to consider sales tax base expansion, discussing specifically that base expansion is not “modernization,” as well as the political challenges with such proposals.

For a further dive into this topic, listen to Nikki discuss the issue of sales tax base expansion with Doug Lindholm, president and executive director of the Council On State Taxation (COST), in a recent episode of the SALT Shaker Podcast policy series.

If you’re interested in speaking with Nikki about state and local tax policy and Eversheds Sutherland’s work in this area, or if you have a particular policy topic to suggest for the podcast, email