State and local tax jurisdictions continue to evolve their tax systems around the US. Analyzing the latest key decisions, legislative and regulatory changes, and revenue agency guidance, the Eversheds Sutherland SALT team focuses on providing tax professionals with a quick update of the most important developments in US state and local tax. The SALT Shaker Podcast helps tax professionals navigate growing challenges in the evolving tax systems of state and local jurisdictions.

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Recent episodes:

Breaking down the Build Back Better Act with the Global Business Alliance

Nikki Dobay 

A fireside chat with Jared Walczak of the Tax Foundation
Nikki Dobay 

Delving in to the New York False Claims Act and its impact
Michael Hilkin and Jeremy Gove

Corporate tax disclosures – are they in or out?
Nikki Dobay

Part II – state tax policy with Meredith Beeson of the Global Business Alliance
Nikki Dobay

Pass-through entity taxes – are they just passing through?
Michael Hilkin and Jeremy Gove 

Catching up with CalTax – part II
Nikki Dobay 

Musings from MultiState – tax issues and trends to watch
Nikki Dobay

L is for local: Highlighting the evolution of local taxation
Nikki Dobay, Breen Schiller and Jeremy Gove 

Catching up with CalTax – part I
Nikki Dobay 

So you think you know the SALT Scoreboard: insight into our quarterly publication
Jeremy Gove and Charles Capouet 

A Texas-sized legislative update
Nikki Dobay and Dennis Jansen

A look into the ARPA clawback interim rule
Nikki Dobay and Jeremy Gove 

Digging deep – a discussion and update on two MTC uniformity projects
Nikki Dobay

Domicile, residency and personal income tax: what should you consider?
Tim Gustafson and Jeremy Gove

Marketplace update
Michele Borens, Nikki Dobay and Samantha Trencs

Considerations and complexities of transactional nexus
Breen Schiller and Jeremy Gove

News from the Buckeye State: an update on Ohio’s legislative session, budget and more
Nikki Dobay

Are declaratory judgments the answer to the question of needed guidance?
Nikki Dobay, Eric Tresh and Jeremy Gove

Oregon Sine Die Update
Nikki Dobay

A look inside the work of the New Mexico Tax Research Institute
Nikki Dobay

A conversation with Pilar Mata, Executive Director of Tax Executives Institute (TEI)
Nikki Dobay

“Nikki, the Illinois franchise tax is back. It’s true.”
Nikki Dobay and Breen Schiller

Successfully defending sales factor sourcing adjustments
Jeremy Gove and Chris Lee

Transfer pricing and its effects on state tax
Justin Brown and Chris Lee

The “Rocky Mountain High” state and Oregon have something else in common
Nikki Dobay 

Illinois’ Independent Tax Tribunal Decision in Pepsico
Nikki Dobay and Breen Schiller

The Nutmeg State Proposes a SALT Deduction Cap Workaround for Wage Earners
Nikki Dobay, Charlie Kearns and Michael Hilkin 

New York is Number One with New Personal Income Tax Rates
Nikki Dobay and Michael Hilkin 

Subpart F and TCJA Factor Representation in Oregon
Nikki Dobay and Chris Lee

“Nikki, there’s always tax drama in Illinois!”
Nikki Dobay and Breen Schiller 

Quick Update: Arkansas, Texas, California and North Carolina
Chris Lee

Is Expansion of the Sales Tax Base the Solution?
Nikki Dobay 

Quick Update: California, Wisconsin and Idaho
Chris Lee

Maryland Digital Advertising Tax: High Drama State Tax Policy
Nikki Dobay, Jeff Friedman and Charlie Kearns

Quick Update: New York, Illinois and California
Chris Lee

State Tax Policy with Meredith Beeson of the Global Business Alliance
Nikki Dobay 

Quick Update: Kansas, California and New York
Chris Lee

A Runza for Lunch in Nebraska, Followed by Pecan Pie for Dessert in Alabama
Nikki Dobay and Jonathan Feldman 

Quick Update: Alabama, Iowa, New York and Rhode Island
Chris Lee

A New York Budget State of Mind
Nikki Dobay and Michael Hilkin

Quick Update: Delaware, Indiana and Washington 
Chris Lee

On the Radar – Substantive 2021 State Tax Legislative Issues
Nikki Dobay, Charlie Kearns and Todd Lard 

2021 – State Legislative Prognostication 
Nikki Dobay, Charlie Kearns and Todd Lard 

Quick Update: Colorado, Missouri and New York City 
Chris Lee

New York Appeals Deadline
Chris Lee

SALT Issues Related to Worker Classification and Teleworking – Part II
Chris Lee

SALT Issues Related to Worker Classification and Teleworking – Part I
Chris Lee

California Property Tax and LLC Tax Decisions
Chris Lee

Oregon Decision and Texas Letter Ruling
Chris Lee

Recent CA, TX and UT Tax Rulings on Income Tax, Unclaimed Property and Electricity Taxes
Chris Lee

Marketplace Laws: Implementing a Multistate Compliance Strategy
Chris Lee and Michele Borens

SALT Issues in Mergers and Acquisitions
Chris Lee and Todd Betor

Potential State Tax Implications of Altera Corp. v. Commissioner
Chris Lee and Justin Brown

What Makes a California Resident?
Chris Lee and Lexi Louderback

A Cup of Coffee with Peter Blocker, Vice President of Tax Policy at CalTax
Tim Gustafson

A Cup of Coffee with Duncan Riley, NYC Department of Finance
Open Weaver Banks and Eric Tresh

COVID-19 Property Tax Relief Opportunities
Eric Tresh, Doug Mo and Chris Lee

Proposed Assessment Appeal Considerations

Chris Lee

Florida Communication Services Tax Development
Chris Lee and Michael Hilkin

SALT Issues Arising from the COVID-19 Crisis
Chris Lee

Washington B&O and California LLC Tax Developments
Chris Lee

Multistate Tax Commission Audits
Chris Lee and Suzanne Palms

Maryland’s digital ad tax – everything you need to know in 10 Minutes
Jeff Friedman, Charles Capouet and Sam Trencs

The Tax Injunction Act and A.F. Moore v. Pappas
Justin Brown and Suzanne Palms

Interstate compacts on tax incentives
Sam Trencs and Hanish Patel

Massachusetts retroactively denies income tax credits
Chris Lee