A whole latte love! Meet our July Pet of the Month, Latte! Latte is an adorable Cavachon pup, combining the Cavalier King Charles Spaniel and Bichon Frise breeds. He recently celebrated his first birthday in May with his owner, Eugina Lim, a tax manager in SALT audit at Amazon.

Eugina came up with his name due to his coat color as a puppy. At the time, she thought his color perfectly resembled the color of milk poured into iced coffee. However, given a coat color transformation as he’s gotten older, he’s now more a milk than a latte.

Since his arrival in New York from Missouri last year, he’s enjoyed many of the finer things in life, including chicken jerky cooked up by Eugina’s parents when they visit. He also likes to play with visitors’ shoes. Eugina always warns her guests to hide them upon arrival because Latte will make sure their shoes follow them into the living room. 

He also makes sure to always keep his eye on the ball. Each time Eugina asks him “where’s the ball?” he drops everything and scurries around the room until he finds it. She (sometimes!) hides the ball just to add to the challenge. 

We’re pleased to feature Latte this month!

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 recently passed an exemption from state and local sales and use tax for purchases of qualifying agricultural fencing materials by commercial farmers?

E-mail your response to SALTonline@eversheds-sutherland.com.

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

This week on the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove welcomes New York Associate Chelsea Marmor back to the show for an update on New York tax developments.

Jeremy and Chelsea kick off their discussion with a review of New York Governor Kathy Hochul’s Fiscal Year 2024 Executive Budget and the implications of its tax – and nontax – provisions. They particularly focus on the revenue raisers and what it all means for taxpayers going forward.

They wrap with an underrated/overrated question – are mascots overrated?

Questions or comments? Email SALTonline@eversheds-sutherland.com. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog.

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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 Supreme Court recently held that capital gains resulting from the sale of an urban redevelopment project were not subject to personal income tax?

E-mail your response to SALTonline@eversheds-sutherland.com.

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

The Supreme Court granted certiorari on June 26 with respect to the Ninth Circuit’s decision in Moore v. United States. The question presented is whether the section 965 transition tax is a “direct tax” that violates the Apportionment Clause of the US Constitution.

The Supreme Court has not invalidated a federal tax on constitutional grounds since Eisner v. Macomber, over a century ago. The last time the Supreme Court addressed the direct tax clause, in the Affordable Care Act case NFIB v. Sebelius, it required only a few paragraphs to hold that a tax on the condition of not having health insurance was not a direct tax. The opinion in NFIB was written by Chief Justice Roberts and joined by four other members of the court, two of whom (Justices Sotomayor and Kagan) are still on the bench.

Read the full Legal Alert here.

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 legislature recently introduced a bill that would provide an income tax credit equal to 95% of donations made by a taxpayer to a lower-performing public school?

E-mail your response to SALTonline@eversheds-sutherland.com.

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


The NYU School of Professional Studies is hosting its Introduction to State and Local Taxation Conference. This two day conference in the heart of Manhattan will provide attendees with the key concepts of state corporate income tax AND state sales and use tax. This conference is perfect for those who are new to SALT or those looking to brush up on the foundational concepts. 

From July 24-25 in New York City, hear from state and local tax leaders as they describe fundamental concepts and practical applications of state corporate income tax and sales taxation. Topics include:

  • Sales and Use Taxation Fundamentals
    • Differences between Sales and Use Taxes
    • Sales tax exemptions and administration
    • Sales taxation of services and digital products
    • Marketplace facilitator tax requirements
  • Corporate Income Taxation Fundamentals
    • Determining the corporate income tax base
    • Allocation and apportionment
    • Separate, Consolidated, and Combined Reporting
    • The Unitary Business Principle
  • Gross Receipts Taxes
  • State Tax Research Tools, Tips and Tricks
  • And more…

We hope to see you there! For more information or to register, click here.

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: New York’s State Legislature recently approved a bill that would extend a partial property tax abatement for what type of property owners in New York City?

E-mail your response to SALTonline@eversheds-sutherland.com.

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

This week, Eversheds Sutherland Partners Liz Cha and Eric Tresh will present during the 2023 TEI Region 8 Annual Conference in Hilton Head Island, SC. Liz and Eric will tackle a state tax controversy update.

For more information and to register, click here.

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