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: The New Jersey Senate recently passed a bill that would exempt what type of income from the 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 included in our SALT Shaker Weekly Digest, distributed on Saturday. Be sure to check back then!

The Indiana Tax Court held that the Indiana Board of Tax Review misapplied the law by applying a “per-se” burden-of-proof standard, which deemed the taxpayer to have satisfied its burden of proof merely by offering an appraisal that was prepared by an expert in accordance with generally accepted appraisal principles. The taxpayer, the owner and operator of a retail department store in Indiana, appealed property assessments for 2019-2021 to the Indiana Board of Tax Review. The Board found significant flaws in both parties’ expert appraisals, but ruled that the taxpayer’s appraisal was “the most persuasive valuation evidence” presented by the parties; finding that the Assessor’s appraisal was “less credible,” and the flaws in the taxpayer’s analysis were “somewhat less egregious.” On appeal to the tax court, the Assessor argued that the Board erred in its conclusion that the taxpayer’s appraisal satisfied the burden of proof simply by being prepared by an expert – arguing that an expert appraisal is not “per se evidence” that an assessment is incorrect. The tax court agreed with the Assessor, stating that for an appraisal to satisfy the taxpayer’s burden of proving that the assessment is incorrect, the appraisal’s “analysis and conclusions of value must stand on their own.”

Madison Cnty. Assessor v. Kohl’s Ind., LP, Ind. T.C., No. 24T-TA-00009, 11/17/25.

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’s governor recently vetoed legislation that would have allowed professional employer organizations to include certain expense reimbursements in their apportionment factor? 

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 included in our SALT Shaker Weekly Digest, distributed on Saturday. Be sure to check back then!

On Friday, December 19, the City Council passed a budget which includes a new Social Media Amusement Tax (SMAT) and increases several existing taxes. If enacted, the SMAT would be a first of its kind tax (in the US) imposed exclusively on social media companies. The SMAT revenue is earmarked to fund Chicago’s mental and behavioral health operations and investments.

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 a prize for the smartest (and fastest) participant.

This week’s question: In the November 2025 elections, voters in which state approved a constitutional amendment that prohibits the legislature from imposing a state tax on the property of a deceased individual’s estate because of the death of the individual?

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 included in our SALT Shaker Weekly Digest, distributed on Saturday. Be sure to check back then!

Initially enacted as a temporary measure, Congress made ITFA permanent in 2016 to reflect the enduring federal commitment to preserve a tax-neutral digital infrastructure and protect an evolving digital economy. Indeed, today’s “internet access” is no longer defined by static homepages and email alone, but by cloud computing, digital advertising ecosystems, streaming platforms, and bundled online services. As states seek new revenue sources, they are increasingly reinterpreting – and at times, ignoring – ITFA’s protections to capture taxes on these modern digital offerings.

In this installment of “A Pinch of SALT,” published by Tax Notes State, Eversheds Sutherland attorneys Charlie Kearns, Maria Todorova and Olivia Dibb analyze the evolving legal landscape of ITFA, including how states are testing federal protections in pursuit of digital revenue and how courts are responding to the challenges of a rapidly transforming digital economy.

Read the full article here.

In this episode of the SALT Shaker Podcast, SALT Counsel Jeremy Gove and Chelsea Marmor break down key New York tax and administrative developments shaping 2025.

Their discussion includes:

  • The proposed agenda of the incoming New York City mayor
  • Significant personnel and administrative changes in New York City
  • Recent court rulings on the retroactivity of the corporate income tax regulations
  • Emerging tax revenue streams from legalized casinos and congestion pricing

They wrap up with two thought-provoking questions in the overrated/underrated segment – don’t miss it!

For questions or comments, email SALTonline@eversheds-sutherland.com. Subscribe to receive regular updates hosted on the SALT Shaker blog.

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The Missouri Court of Appeals, Eastern District, held that Jefferson City could not proceed with its collection action against Sprint, T-Mobile, US Cellular, AT&T, and Verizon affiliates for delinquent business license taxes. The court held the city lacked standing because, under Missouri law, suits against telecom companies must be brought by a “person” or “corporation,” and a municipality did not qualify as either. Furthermore, the court held the city did not follow the proper statutory procedure required under Missouri law to notify the companies of the alleged tax underpayments before initiating a lawsuit. Missouri law requires an assessment of back taxes due and a formal notification to the delinquent taxpayer. Although the city claimed it conducted a tax assessment, nothing in the city’s petition indicated the city notified the companies of such assessment. Accordingly, the court held that the city was procedurally barred from pursuing its collection suit.

City of Jefferson v. Sprint Commc’ns, Inc., No. ED113433 (Mo. Ct. App. E.D. Dec. 2, 2025).

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: A tax appeals tribunal of what city recently held that a taxpayer could take an unincorporated business tax deduction for interest expenses that were deductible at the federal level?

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 included in our SALT Shaker Weekly Digest, distributed on Saturday. Be sure to check back then!

The third quarter of 2025 saw notable activity in New York tax law, including new appointments, regulatory changes, and key decisions.

In this installment of NY Tax Talk, a quarterly column in Law360 focused on recent developments in New York tax law, Eversheds Sutherland attorneys Liz Cha and Periklis Fokaidis highlight the filling of ALJ vacancies at the New York City Tax Appeals Tribunal, the release of proposed corporate tax regulations, ongoing litigation over apportionment rules, and a recent decision on sales tax for bundled software and services.

Read the full article here.