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 advertising services (Ruling Request No. 2020-03, December 29, 2020) and an Alabama Tax Tribunal decision addressing the taxability of prepaid wireless services (Cellular Express, Inc. v. Department, Ala. Tax Trib. No. S.14-320-JP – January 21, 2021). 
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