Thank you to everyone who participated in last week’s trivia question!

Last Week’s Question:
Which president once handled state tax cases, securing favorable rulings for taxpayers involving property taxes and local gross receipts taxes?

The Answer:
Abraham Lincoln represented taxpayers in various Illinois tax matters, including the Illinois Central Railroad Company in many of its

Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!

We will award prizes for the smartest (and fastest) participants.

This Week’s Question
Which president once handled state tax cases, securing favorable rulings for taxpayers involving property taxes and local gross receipts taxes?

E-mail your response to SALTonline@eversheds-sutherland.com.

The

Thank you to everyone who participated in last week’s trivia question!

Last Week’s Question:
In the early twentieth century, states commonly hired private tax collectors on a contingency-fee basis, and they were referred to as this prying animal.

The Answer:
Tax Ferret

Keep an eye out for our next trivia question on Wednesday!

Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!

We will award prizes for the smartest (and fastest) participants.

This Week’s Question
In the early twentieth century, states commonly hired private tax collectors on a contingency-fee basis, and they were referred to as this prying animal.

E-mail your

Thank you to everyone who participated in last week’s trivia question!

Last Week’s Question:
What are the only two states without some form of tax uniformity clause in their constitutions?

The Answer:
While nearly all state constitutions include some requirement that taxation be uniform or equal, the constitutions of Connecticut and New York do not

Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!

We will award prizes for the smartest (and fastest) participants.

This Week’s Question
What are the only two states without some form of tax uniformity clause in their constitutions?

E-mail your response to SALTonline@eversheds-sutherland.com.

The prize for the

Thank you to everyone who participated in last week’s trivia question!

Last Week’s Question:
What was the first state to adopt a single-factor sales factor formula for apportioning an interstate corporation’s income for state income tax purposes?

The Answer:
The Multistate Tax Compact was drafted in 1966 and became effective, according to its own terms,

Thank you to everyone who participated in last week’s trivia question!

Last Week’s Question:
What was the first state to adopt a single-factor sales factor formula for apportioning an interstate corporation’s income for state income tax purposes?

The Answer:
In 1911, Wisconsin was the first state to formally enact a tax on corporations based on

Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!

We will award prizes for the smartest (and fastest) participants.

Today’s Question
What was the first state to enact a net income tax on corporations?

E-mail your response to SALTonline@eversheds-sutherland.com.

The prize for the first response to today’s

Thank you to everyone who participated in last week’s trivia question!

Last Week’s Question:
What was the first state to adopt a single-factor sales factor formula for apportioning an interstate corporation’s income for state income tax purposes?

The Answer:
Iowa.
In Moorman Mfg. Co. v. Bair, 437 U.S. 267 (1978), the U.S. Supreme Court held