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 introduced a bill authorizing its Department of Taxation and Finance to share taxpayer addresses with the state comptroller’s office to help return unclaimed funds?

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!

Tags: Trivia

Meet our September SALT Pet of the Month, Misha! As far as her parents know, her name is Russian for teddy bear, and she is just as fluffy and cuddly as her name suggests. Misha is owned by the family of Shannon Brandt, who works at the Texas Comptroller’s office. Who wouldn’t want to come home to this sweet face after a long day of rulemaking or memo drafting?

Misha is a 5-month-old Airedale Terrier. Her current favorite treat is a tie between a peanut butter-filled Kong or licking the head of her feline best friend, Pepper. Misha recently graduated from puppy school and passed with flying colors. She’s still working on a few commands, like when her silly family tells her to stop chasing the cat, but she’s doing great with sitting for treats and walking nicely on her leash.

Misha is either a bouncing ball of energy or napping on the floor of Shannon’s office.

Welcome to the SALT Pet of the Month family, Misha!

On Wednesday, September 24, SALT attorneys Michele Borens, Jeff Friedman, Maria Todorova, Jeremy Gove and Chelsea Marmor will share their insights during the TEI Seattle Chapter‘s State and Local Tax Update.

Sessions and speakers include:

  • Jeff Friedman – WA DOR Update
  • Michele Borens and Maria Todorova – Litigation and Legislative Update
  • Jeff Friedman – It’s Time to Play…. Family Feud State Tax Edition: Managing your State Tax Controversy
  • Jeremy Gove and Chelsea Marmor – Challenging Assessments and Filing Protests

Find out more and register 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: Which state recently amended its sales tax rule to clarify how retailers must separately state sales tax when no receipt is provided?

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!

SALT Partners Jeff Friedman, Tim Gustafson and Maria Todorova look forward to joining the speaker lineup of the Council On State Taxation (COST) 56th Annual Meeting, held this week in Memphis, TN. Their panels will cover a range of critical SALT topics, including:

  • The most significant SALT issues businesses are facing in 2025 and 2026, including a focus on pending pivotal court decisions, audit issues and regulatory changes
  • Federal preemption and how it can limit state and local taxation
  • Sales and use tax challenges arising from tariffs

Learn more about this year’s conference and register 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: The Department of Revenue for which southern state recently issued guidance on the application of the sales and use tax to digital products and related services?

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!

With summer behind us and uniforms back in rotation, the school year is officially underway.

As fall settles in, we’ve captured some great moments of our SALT family kicking off the academic season.

The Eversheds Sutherland SALT team wishes you a successful and inspiring year ahead!

1, 2: Paralegal specialist Jaime Lane’s daughter Cassidy (8th grade) and son Cooper (10th grade)
3: Partner Charlie Kearns’ daughter Ella (3rd grade)
4: Partner Jonathan Feldman’s daughter Anna (10th grade) and son Micah (7th grade)
5: Counsel Charles Capouet’s daughters Charlotte (4th grade) and Chloe (Kindergarten)
6-8: Legal practice assistant Melissa Bragg’s daughters Madelyn (6th grade) and Emma (12th grade). Can’t forget the family’s furbaby, Lola, too!

SALT Partner Jeff Friedman is pleased to join the speaker lineup at this year’s Midwestern States Association of Tax Administrators (MSATA) Annual Meeting, taking place this week in Oklahoma City, OK. Jeff will present on the latest noteworthy and impactful developments in SALT.

Learn more about this year’s conference and register 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: Which state’s Department of Revenue recently finalized guidance on a 90% sales tax exemption for large computer purchases?

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 July 23, 2025, the Indiana Department of State Revenue issued Revenue Ruling # 2025-02-RST holding that generative artificial intelligence (AI) services accessed through web browsers or application programming interfaces are considered services and not subject to sales/use tax. The ruling involved a company headquartered outside of Indiana that provides advanced AI services to customers through a generative AI chatbot trained to respond to plain language prompts in a human-like manner, assisting with writing, analysis, coding and problem-solving.

In reaching its conclusion, the Department characterized the taxpayer’s offering as service and not a digital product, as defined. Indiana sales and use tax is imposed on products transferred electronically only if the products meet the definition of specified digital products, which are electronically transferred digital audio works, digital audiovisual works, or digital books. The Department also reaffirmed that Software as a Service (SaaS) is not taxable in Indiana, and charges for accessing prewritten computer software electronically via the internet where no permanent ownership interest, control or possession in the software is acquired are not subject to sales tax.  Because the AI service is not a digital product, it is accessed electronically with no permanent ownership aspect, and customers have no permanent ownership of the chatbot, the Department concluded that the AI service is not subject to sales tax.

The ruling aligns with Indiana’s general approach of not taxing services unless specifically enumerated, and reinforces the state’s position that SaaS offerings accessed electronically without permanent ownership are not subject to sales tax.

Revenue Ruling # 2025-02-RST, Indiana Department of State Revenue (July 23, 2025).