Read our May 2015 posts on or read each article by clicking on the title. For the latest coverage and commentary on state and local tax developments delivered directly to your phone, download the latest version of the Sutherland SALT Shaker mobile app.

SALT Pet of the Month: Callie and Cutie 
Meet Callie and Cuite, aka “Callie Poo” and “Cutie Pie”, the nine-and-a-half-year-old Domestic Short Hairs belonging to Margie Tiffert, Senior Manager, State Taxes at Fluor Corporation.
Hubba, Hubba, Hubba! Money, Money, Money! Who Do You Trust? California and North Carolina Differ on the Constitutionality of Taxing Undistributed Foreign Trust Income
The California Franchise Tax Board (FTB) issued an information letter explaining that a trust is taxable in California if any of the following three conditions are met: (1) the trust has income from California sources; (2) a trustee is a resident of California; or (3) a non-contingent beneficiary is a resident of California.
Tennessee Follows Illinois and Expands Direct Placement Tax on Non-Admitted Insurance
Illinois enacted a direct placement tax on non-admitted insurance in 2014. However, there is a strong movement in Illinois to repeal or narrow the tax.
Better Out than In: Texas Court Upholds Property Tax Assessment on Stored Natural Gas
A Texas court ruled that natural gas stored in an underground reservoir is subject to property tax, whether or not the gas is in interstate commerce.
Tax-Free Conferencing: Vermont Commissioner of Taxes Rules Conference Bridging and Meeting Collaboration Software Services Not Subject to Sales Tax
The Vermont Commissioner of Taxes determined that conference bridging and meeting collaboration software services provided to Vermont customers were not subject to sales and use tax.
Washington Plays the Name Game: Domain Name Registration Services Are Subject to Sales Tax
The State of Washington Department of Revenue issued public guidance explaining that the initial sale of a domain name by a registrar is subject to retail sales or use tax.