A Pinch of SALT

Subscribe to A Pinch of SALT via RSS

Independent tax appeal forums go a long way toward ensuring effective and fair state tax administration. In the latest edition of A Pinch of SALT, Sutherland SALT’s Scott Wright, Jonathan Feldman and Andrew Appleby examine the features of independent tax forums that are fundamental to tax fairness and efficiency, and they identify many recent tax forum developments.…

Most multistate taxpayers are audited, assessed, or challenged on their tax positions and are faced with a decision whether to challenge or settle. In this edition of A Pinch of SALT, Sutherland SALT’s Michele Borens and David Pope discuss techniques and considerations for deciding whether to settle; determining the scope of a settlement; developing a settlement strategy; and finalizing…

The point at which the evidentiary record is established in a state or local tax case varies significantly among state and local jurisdictions, and the related statutes, regulations, and rules are unclear. In this A Pinch of SALT, Sutherland SALT attorneys Eric Tresh, Zack Atkins, Maria Todorova and Steve Kranz highlight the risks…

The District of Columbia passed—subject to congressional oversight—tax legislation that ultimately may affect sales and use tax nexus standards throughout the United States. The District of Columbia’s Main Street Tax Fairness Act, which is part of its fiscal 2012 budget, authorizes the District to enforce sales tax on non-physically present sellers under certain circumstances.