In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove welcomes fellow podcast emcee and Eversheds Sutherland Partner Nikki Dobay for a discussion of local taxes (aka the meat of the SALT sandwich). They dive into the impact of the Wayfair decision and how that decision has seemingly impacted local taxes, despite the Court not having directly ruled on the issue of local tax nexus. In addition, they discuss the proliferation of new taxes at the local level and a group of localities that has been formed to brainstorm about “new” ways to shore up revenue, including taxing NFTs— raising questions regarding the constitutionality and administration ability of these new ideas.

They conclude their discussion with Jeremy’s favorite question – overrated/underrated? This week, it’s about album re-releases. Are they worth it?

You can read more about local taxes in part 1 of Nikki’s column in Tax Notes State.

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