In this episode of the SALT Shaker Podcast, host and Associate Chris Lee is joined by Associate Justin Brown to discuss transfer pricing and how it affects state tax and in particular how states may use transfer pricing or other theories to make adjustments to sales tax. Recently, some jurisdictions have challenged sales tax on
The “Rocky Mountain High” state and Oregon have something else in common
In this episode of the SALT Shaker Podcast policy series, Erica Kenney, West Coast Counsel of the Council On State Taxation (COST) and Jeff Newgard, Principal and Owner of Peak Policy, join host and Partner Nikki Dobay for a discussion of proposed legislation in Oregon and Colorado. Who knew they would be sharing
Illinois’ Independent Tax Tribunal Decision in Pepsico
In this episode of the SALT Shaker Podcast, Partners Nikki Dobay and Breen Schiller are joined by Keith Staats, Executive Director of the Illinois Chamber Tax Institute, an operating division of the Illinois Chamber of Commerce. During their conversation, they discuss Keith’s work, as well as the recent decision of the Illinois Independent Tax
New York is Number One with New Personal Income Tax Rates
“New Yorkers love to believe that we’re number one in everything. We’re certainly number one in something now, and that’s personal income tax rates.”
Ken Pokalsky, Vice President of The Business Council of New York State, and Michael Hilkin, Counsel in the New York office of Eversheds Sutherland, join Partner Nikki Dobay on
Subpart F and TCJA Factor Representation in Oregon
In this episode of the SALT Shaker Podcast, Eversheds Sutherland attorneys Nikki Dobay and Chris Lee discuss a recent Oregon Tax Court decision addressing whether Subpart F income and dividend income included in the Oregon income base should also be included in the Oregon apportionment sales factor. They also discuss how this decision may impact
Quick Update: Arkansas, Texas, California and North Carolina
In this episode of the SALT Shaker Podcast, host Chris Lee reviews an Arkansas determination that rent-to-own leases are subject to the short term rental tax, a Texas holding that a taxpayer’s refund claims fulfill the notice requirements, a California denial of a taxpayer’s refund claim for failing to exhaust the administrative remedies and a
Is Expansion of the Sales Tax Base the Solution?
In this episode of the SALT Shaker Podcast policy series, Doug Lindholm, president and executive director of the Council On State Taxation (COST), joins host Nikki Dobay to discuss sales tax base and whether expansion of that base is modernization.
The Eversheds Sutherland State and Local Tax team has been engaged in state tax
Quick Update: California, Wisconsin and Idaho
In this episode of the SALT Shaker Podcast, host Chris Lee discusses a California income tax matter concerning the sourcing of an individual’s income, a Wisconsin corporate income tax matter involving the dividends received deduction, and two Idaho individual income tax decisions addressing domicile.
Questions or comments? Email SALTonline@eversheds-sutherland.com.
Quick Update: New York, Illinois and California
In this episode of the SALT Shaker Podcast, host Chris Lee discusses a New York letter ruling concerning sales tax treatment of a database service, a New York Tax Appeals Tribunal decision concerning residency for individual income tax, an Illinois letter ruling addressing sourcing of sales for sales tax and a California Office of Tax
State Tax Policy with Meredith Beeson of the Global Business Alliance
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is joined by Meredith Beeson, Director of State Government Affairs with the Global Business Alliance (formerly known as the Organization for International Investment) in Washington, DC. They discuss the Global Business Alliance, its state tax priorities and