In this episode of the SALT Shaker Podcast policy series, Doug Lindholm, president and executive director of the Council On State Taxation (COST), joins host Nikki Dobay to discuss sales tax base and whether expansion of that base is modernization.

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. This series, which is focused on state and local tax policy issues, is hosted by Partner Nikki Dobay, who has an extensive background in tax policy.

Questions or comments? Email To review articles referenced in the discussion, see below:

  • Karl Frieden and Doug Linholm, S. State Sales Tax Systems: Inefficient, Ineffective, and Obsolete, Tax Notes State, (November 30, 2020)
  • Nikki Dobay, Sales Tax Base Expansion Is Not the Answer, Tax Notes State, (March 3, 2021)





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For a transcript of the podcast, click here.

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