Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!
We will award a prize for the smartest (and fastest) participant.
This week’s question: South Carolina recently enacted legislation that will provide an income tax credit for costs related to the production of what type of energy?
E-mail your…
The New York Appellate Division unanimously affirmed a lower court order holding that New York’s regulation 20 NYCRR 1-2.10 – which addresses the application of P.L. 86-272 to Internet-based business activities – is not preempted by the federal statute. The American Catalog Mailers Association, a trade group representing merchants who sell goods through catalogs, telephone,…
Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!
We will award a prize for the smartest (and fastest) participant.
This week’s question: Recently, Pennsylvania introduced a bill that would a create a sales tax holiday for items associated with what high school events?
E-mail your response to …
On remand from the Ohio Supreme Court, the Ohio Board of Tax Appeals (BTA) applied the true object test to determine whether charges paid by Cincinnati Federal Savings & Loan (Cincinnati Federal) to Fiserv constituted taxable automatic data processing (ADP) and electric information services (EIS), or nontaxable professional services. The Ohio Supreme Court had previously…
The SALT team is gearing up for a busy week on the conference circuit, with attorneys presenting at TEI and COST programs across the country.
Tax Executives Institute (TEI) Region 9 Conference
We’re looking forward to TEI’s 2026 Region 9 Conference in Monterey, CA! On May 19, Partners Michele Borens and Jeff Friedman will present…
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…
Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!
We will award a prize for the smartest (and fastest) participant.
This week’s question: The Texas Supreme Court recently ruled that a company’s oral nicotine products are subject to what specialized tax?
E-mail your response to SALTonline@eversheds-sutherland.com.
The…
In this installment of “A Pinch of SALT,” published by Tax Notes State, Partner Charlie Kearns examines Washington’s newly enacted “millionaire’s tax,” which takes effect in 2028 with returns due in 2029. The law imposes a 9.9% tax on Washington taxable income above $1 million, and introduces rules around residency, sourcing of income, and tax base…
The Massachusetts Appellate Tax Board (ATB) held that an auto body repair shop owed sales tax on the full receipts from its repair services because it failed to separately state nontaxable labor charges from taxable tangible personal property costs, notwithstanding that the shop itself paid sales tax when purchasing the tangible personal property incorporated into…
This is the first edition of the Eversheds Sutherland SALT Scoreboard for 2026. For more than a decade, we have tallied the results of what we deem to be the significant taxpayer wins and losses and analyzed those results.
This edition includes discussion of Public Law 86-272 and intercompany transfers, as well as a spotlight…
