In this episode of the SALT Shaker Podcast, host Chris Lee reviews an Arkansas determination that rent-to-own leases are subject to the short term rental tax, a Texas holding that a taxpayer’s refund claims fulfill the notice requirements, a California denial of a taxpayer’s refund claim for failing to exhaust the administrative remedies and a
Is Expansion of the Sales Tax Base the Solution?
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
Quick Update: California, Wisconsin and Idaho
In this episode of the SALT Shaker Podcast, host Chris Lee discusses a California income tax matter concerning the sourcing of an individual’s income, a Wisconsin corporate income tax matter involving the dividends received deduction, and two Idaho individual income tax decisions addressing domicile.
Questions or comments? Email SALTonline@eversheds-sutherland.com.
Maryland Digital Advertising Tax: High Drama State Tax Policy
In this episode of the SALT Shaker Podcast policy series, we discuss all things Maryland digital advertising tax. Talk about drama! We have a brand new tax, vetoes, veto overrides and litigation. State tax policy doesn’t get more exciting than this! Host and Eversheds Sutherland Partner Nikki Dobay of the Sacramento office is joined by
Quick Update: New York, Illinois and California
In this episode of the SALT Shaker Podcast, host Chris Lee discusses a New York letter ruling concerning sales tax treatment of a database service, a New York Tax Appeals Tribunal decision concerning residency for individual income tax, an Illinois letter ruling addressing sourcing of sales for sales tax and a California Office of Tax
State Tax Policy with Meredith Beeson of the Global Business Alliance
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is joined by Meredith Beeson, Director of State Government Affairs with the Global Business Alliance (formerly known as the Organization for International Investment) in Washington, DC. They discuss the Global Business Alliance, its state tax priorities and
Quick Update: Kansas, California and New York
In this episode of the SALT Shaker Podcast, host Chris Lee discusses a Kansas proposal to enact a marketplace facilitator law, two residency cases from California, and a New York decision concerning sales tax treatment of certain advertising services.
Questions or comments? Email SALTonline@eversheds-sutherland.com.
A Runza for Lunch in Nebraska, Followed by Pecan Pie for Dessert in Alabama
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is joined by Patrick Reynolds, Senior Tax Counsel, with the Council On State Taxation (COST) and fellow Partner Jonathan Feldman. They discuss a Nebraska bill that would fix an issue related to Internal Revenue Code section
Quick Update: Alabama, Iowa, New York and Rhode Island
In this episode of the SALT Shaker Podcast, host Chris Lee discusses four recent developments, which includes a New York State advisory opinion addressing the taxation of email services (TSB-A-20(30)S, July 14, 2020), an Iowa publication addressing the taxability of computer peripherals, a Rhode Island rule concerning the taxability of online hosted software related to
A New York Budget State of Mind
In this episode of the SALT Shaker Podcast policy series, Partner Nikki Dobay discusses the recently released New York State budget with Michael Hilkin, Counsel in the New York office. There doesn’t seem to be a lot to see here for businesses, or is there? Although there aren’t any significant revenue raisers aimed specifically