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 tax organization recently unveiled a new mentorship program?

E-mail your response to

The prize for the first response to today’s question is a $25 UBER Eats gift card. Answers will be posted on Saturdays in our SALT Shaker Weekly Digest. Be sure to check back then!

On October 31, 2022, the Illinois Department of Revenue released new guidance providing clarity on the treatment of cryptocurrency. The Department’s guidance provides that Illinois conforms to the federal tax treatment of treating cryptocurrency as property. The new guidance also states that, for purposes of the applicability of Public Law 86-272 to an out-of-state company that sells cryptocurrency to customers in Illinois, the transaction will be treated as a sale of intangible property. In addition, the Department clarified that for apportionment purposes, the sale of cryptocurrency will be treated as a sale of intangible property for purpose of computing the sales factor. And, if an employee is paid with cryptocurrency, the fair market value of the cryptocurrency is subject to withholding and payroll taxes. A payment using cryptocurrency, however, is not subject to the same information reporting requirement as other payments made in property.

Illinois Dept. of Rev. General Information Letter IT 22-0010-GIL (July 15, 2022).

The Administrative Review and Hearings Division of the Washington Department of Revenue recently issued Determination No. 21-0055 in which it determined receipts from the provision of genealogy services should be apportioned based on the customer location for purposes of the Business and Occupation Tax. The genealogy company performs research, primarily online, investigating the customer’s ancestry, and sourced its receipts based on where the benefit was received, which it believed was the location of the ancestry, which is the location where the research was focused. Following an audit, the Department issued an assessment apportioning the company’s receipts according to the customers’ state of residence. On appeal, the Hearings Division upheld the assessment, reasoning that the benefit of the service is the result of the company’s research, and the customer “does not experience this benefit of increased knowledge about their family history” at the location where the genealogy research was focused. The Hearings Division concluded that because the service does not relate to a specific location, the benefit of the service is received where the customer resides.

This week, the MTC will host its Fall Committee Meetings, between November 14-17 in Little Rock, AR.

On November 15, Eversheds Sutherland Partners Michele Borens, Nikki Dobay and Jeff Friedman will present during the Uniformity Committee Meeting.

Topics include:

  • Update on Universal POA Discussions – Nikki Dobay
  • Marketplace Implementation Issues – Michele Borens, Jeff Friedman

For more information and to register, click here.

In addition, Partner Jeff Friedman will present a state and local tax update during the New Jersey Society of Certified Public Accountants (NJCPA) Multistate Tax Conference webcast on November 16, addressing significant state and local tax litigation and legislation. Topics will include income tax apportionment, sales tax on services and digital products, and local taxes.

Finally, Eversheds Sutherland attorneys Michele Borens and John Ormonde will present to the Northern California Tax Directors Group on November 17.

View and learn more about past and upcoming events and presentations for the SALT team.


In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner Nikki Dobay welcomes back Stephanie Do, Senior Tax Counsel at Council On State Taxation (COST), for a discussion of COST’s new mentorship program for SALT professionals.

Stephanie provides an overview of COST’s newly rolled-out mentorship program, how it was designed and why COST is uniquely positioned to make a mentorship program in the SALT community work. To conclude the episode, Stephanie provides insight into what she’s watching legislatively as we go to into 2023.

Nikki wraps up the episode with another edition of a surprise non-tax question – what was your least favorite food as a child, and how do you feel about it now?

The Eversheds Sutherland State and Local Tax team has been engaged in state tax policy work for years, tracking tax legislation, helping clients gauge the impact of various proposals, drafting talking points and rewriting legislation. Partner Nikki Dobay, who has an extensive background in tax policy, hosts this series, which is focused on state and local tax policy issues.

Questions or comments? Email You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.






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On November 8, 2022, Maryland voters approved a constitutional amendment to change the names of Maryland’s appellate courts from the Court of Appeals to the Supreme Court of Maryland and from the Court of Special Appeals to the Appellate Court of Maryland. New York is now the only state to designate its highest court as the “Court of Appeals.” And, while straightforward, the decisions of Maryland’s intermediate court are now a little less “special.”

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: In the Eversheds Sutherland SALT Scoreboards released so far in 2022, which quarter has had the most taxpayer wins?

E-mail your response to

The prize for the first response to today’s question is a $25 UBER Eats gift card. Answers will be posted on Saturdays in our SALT Shaker Weekly Digest. Be sure to check back then!

On October 15, 2022, the Utah State Tax Commission published a proposed amendment to its rule governing the taxation of custom software for sales and use tax purposes, clarifying that the sale, rental or lease of custom computer software constitutes a sale of personal services that is not subject to tax, regardless of the form in which the software is purchased. The proposed amendment is a clarification of the Tax Commission’s longstanding position that such transactions are not subject to the sales and use tax. Under the current rule, charges for services such as software maintenance, consultation in connection with a sale or lease, enhancements, or upgrading of custom software likewise are not taxable.

According to the notice, comments on the proposed amendment are due November 14, 2022, and, if approved, the amendment is expected to take effect on November 21, 2022.

UTAH STATE BULLETIN, October 15, 2022, Vol. 2022, No. 20, R865-19S-92.

Approximately 34 states require market sourcing to source sales of other than tangible personal property. Many states adopted market-sourcing rules in recent years and are only now beginning to finalize regulations regarding their implementation. A number of states have also adopted market-sourcing regulations attempting to provide additional clarity through more detailed rules.

In this installment of A Pinch of SALT in Tax Notes State, Eversheds Sutherland attorneys Eric Tresh and Liz Cha examine market-sourcing regulations in California, Illinois, and New York, and advise taxpayers to use customer-specific information in their books and records to determine what sourcing approach to use.

Read the full article here.