In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor welcome Deepa Menon, a fellow partner in the firm’s Tax Practice Group who focuses her practice on privacy, cybersecurity and AI issues. Together, they discuss the data that tax departments hold, the tension between tax authorities’ potential requirements for greater
In this episode of the SALT Shaker Podcast, Partner Jeff Friedman sits down with Counsel Greg Matson to discuss his move to Eversheds Sutherland and reflect on a career spanning nearly every corner of state and local tax.
Greg shares insights from his time leading the Multistate Tax Commission (MTC), including the organization’s core programs
In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor are joined by Counsel Charles Capouet to break down Illinois’ sweeping new tax legislation passed at the close of its legislative session, and signed by Governor Pritzker on Tuesday, June 16.
The group walks through several significant new taxes targeting the
The long-awaited New York State budget has arrived, and while it may not have produced major headline-grabbing tax increases, there’s plenty beneath the surface worth unpacking.
In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor are joined by Ken Pokalsky, Vice President of Government Affairs at The Business Council
In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor break down the business versus non-business income divide. They also explore how the Multistate Tax Commission’s recommended shift in terminology – from business/non-business income to apportionable/non-apportionable income – refocuses the analysis on whether income is constitutionally apportionable.
Chelsea and Jeremy then
In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor introduce federal preemption and how the Supremacy Clause limits state taxing authority. When federal and state laws conflict, federal law controls, requiring state law to give way.
Jeremy and Chelsea outline the two types of preemption: express and implied.
Drawing on
In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor break down two noteworthy Texas franchise tax decisions that provide important guidance on sourcing and federal preemption.
The hosts first discuss NuStar Energy LP v. Hancock, a Texas Supreme Court decision addressing how receipts from the sale of tangible personal
In this episode of the SALT Shaker Podcast, hosts and Partners Jeremy Gove and Chelsea Marmor welcome Lauren Loricchio, Investigations Editor at Tax Notes, to discuss the publication’s long‑standing commitment to government transparency and access to primary tax materials.
Lauren traces the origins of Tax Notes back to its 1972 lawsuit against the IRS
In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor sit down with Counsel Charles Capouet to discuss his recent article in Tax Notes State on the use of declaratory judgments to challenge unconstitutional state taxes.
Charles explains how declaratory judgments can serve as a “third way” to contest a tax
In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor examine a pivotal moment in any state and local tax controversy: whether to take the next step after a tax assessment has been issued.
Jeremy and Chelsea walk through the key factors they consider when deciding whether to challenge an assessment
