In the latest episode of the SALT Shaker Podcast, Eversheds Sutherland Counsel Jeremy Gove and Chelsea Marmor explore a new, concise podcast format that provides updates on recent noteworthy cases. Jeremy and Chelsea examine a New Hampshire court's decision in Hologic, Inc. v. Stepp , covering the facts, the court's holding, the analysis, and the case's practical implications. They wrap up the episode with a new segment, asking “either/or” – do you prefer the vernal equinox or autumn equinox? Yo...
Apr 08, 2025•12 min
In the latest episode of the SALT Shaker Podcast, Eversheds Sutherland attorneys Jeff Friedman and Jeremy Gove welcome UConn School of Law Professor Rick Pomp to discuss Jeff and Professor Pomp’s US Supreme Court cert petition in Ellingson Drainage, Inc. v. South Dakota Department of Revenue . Jeff, Jeremy and Professor Pomp delve into the case’s background and its various implications, particularly focusing on the application of use tax. They also provide historical context on the relationship ...
Jul 10, 2024•34 min
In the newest episode of the SALT Shaker Podcast, Eversheds Sutherland Counsel Jeremy Gove takes a close look at San Francisco’s tax system with the help of Eversheds Sutherland Counsel John Ormonde and Bart Baer , Chief Tax Counsel for The California Taxpayers Association. Jeremy, John and Bart review San Francisco from a tax perspective, specifically discussing its various gross receipts taxes, including the homelessness gross receipts tax, and overpaid executive gross receipts tax. They discu...
Jun 06, 2024•25 min
In the latest episode of the SALT Shaker Podcast, Eversheds Sutherland Counsel Jeremy Gove welcomes Tyler Henderson, Senior Tax Manager at Amazon, for a discussion about Tyler’s experiences as a SALT practitioner. Tyler sheds light on his journey to his current position, including why he chose to enter the tax field, what he enjoys about his role and what drives him to serve in the educational sector, as well. Jeremy and Tyler wrap up their conversation with an overrated/underrated question: How...
Apr 12, 2024•30 min
In this episode of the SALT Shaker Podcast, Eversheds Sutherland Counsel Jeremy Gove welcomes back Sacramento SALT Partner Tim Gustafson for another California-focused conversation! Tim and Jeremy base their discussion around a recent article Tim co-authored in Tax Notes State with Associate Sharon Kaur about the California FTB’s informal guidance. Specifically, they delve into the work of the FTB, which administers the state’s corporate franchise and income taxes, and discuss its routine issuan...
Mar 22, 2024•32 min
In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove welcomes Partner Jeff Friedman for another discussion of a landmark state tax case. For this installment, Jeff and Jeremy jump into Moorman Manufacturing Co. v. Bair , discussing the history of 3-factor apportionment, and how the Moorman decision paved the way for states shifting to single-sales factor apportionment. After their discussion, the episode wraps with another edition of overrated/underrated – how d...
Dec 21, 2023•41 min
In this episode of the SALT Shaker Podcast, Federal Tax Partner Mary Monahan joins Associate Jeremy Gove for a discussion of Moore v. United States . Ahead of the oral argument scheduled for December 5, Mary provides Jeremy with a federal tax perspective about the case, including covering the case’s background, the tax constitutionality issue before the Supreme Court, the legal arguments presented and more. Their discussion concludes with a timely overrated/underrated question, likely debated by...
Nov 30, 2023•24 min
This episode of the SALT Shaker Podcast welcomes a new voice into the mix, Eversheds Sutherland Associate Laurin McDonald . Laurin joins host and Associate Jeremy Gove to describe 80/20 rules used by states in the context of water’s-edge combined reporting, the subject of an article she co-authored in Tax Notes State . In addition to discussing the 80/20 rules, Jeremy and Laurin cover variations on the rules, compliance issues and recent cases that exemplify controversies that can arise from app...
Sep 14, 2023•17 min
In this episode of the SALT Shaker Podcast, Eversheds Sutherland Partner Tim Gustafson joins Associate Jeremy Gove for a deep dive into California’s market-based sourcing regulation. Together they discuss various interpretations of and proposed amendments to the regulation offered over the past six years, and how the interpretations and amendments might affect taxpayers. They wrap with a series of underrated/overrated questions related to scents. You can read Tim’s article on the topic for Tax N...
Aug 10, 2023•29 min
This week on the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove welcomes New York Associate Chelsea Marmor back to the show for an update on New York tax developments. Jeremy and Chelsea kick off their discussion with a review of New York Governor Kathy Hochul’s Fiscal Year 2024 Executive Budget and the implications of its tax – and nontax – provisions. They particularly focus on the revenue raisers and what it all means for taxpayers going forward. They wrap with an un...
Jun 29, 2023•24 min
This week on the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove is pleased to welcome Professor Richard Pomp, a state and local tax professor at both the University of Connecticut School of Law and NYU School of Law, to discuss the pending U.S. Supreme Court cert petition in Quad Graphics, Inc. v. North Carolina Department of Revenue . Professor Pomp recently filed an amicus brief with COST supporting Quad Graphics in its request to have the US Supreme Court review its North Car...
May 25, 2023•24 min
In the latest episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove is joined by SALT Partner Tim Gustafson to discuss the ins and outs of the one-of-a-kind settlement process in California. Before diving into specific considerations for taxpayers, Jeremy and Tim provide an overview of the settlement process itself, including a discussion of the agencies involved, the oft-surprising rules in play, and the impact on controversy generally. Their conversation ends with an o...
Apr 27, 2023•34 min
This week on the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove welcomes Chris Emigholz , Chief Government Affairs Officer at the New Jersey Business & Industry Association (NJBIA) , to the show. First, they cover Chris’ role at NJBIA and what NJBIA does for New Jersey taxpayers. They then dive into a meaty tax discussion of current issues and legislative proposals in the state, including corporate tax rate reduction, the state’s remote work tax policies, unemployment insura...
Apr 06, 2023•36 min
In this week’s episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove welcomes a fellow New York resident to the show, Partner Todd Betor . Todd recently re-joined the SALT practice in January. Jeremy and Todd delve into a key area of Todd’s practice, SALT issues arising as a result of mergers, acquisitions, or dispositions. Jeremy and Todd’s conversation covers a few key reasons why it’s important for SALT advisors to be involved in a deal, such as the potential disconne...
Mar 30, 2023•27 min
In the latest episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove is pleased to welcome back Doug Lindholm , President and Executive Director of the Council On State Taxation (COST). Doug dives into the background of COST, how he came to assume his current position, and COST’s role in the state and local tax realm. Doug and Jeremy also touch on the founding of the State Tax Research Institute (STRI), the research and educational arm of COST, which is designed enhance t...
Feb 23, 2023•30 min
To kick off the SALT Shaker Podcast for 2023, Eversheds Sutherland Associate and host Jeremy Gove welcomes Maria Koklanaris, Senior Tax Correspondent for Law360 , to the show. Together, they tackle state tax legislation and litigation that should be on your radar this year. Jeremy and Maria begin with an overview of state tax legislation season, including: two diverging trends, some states increasing taxes on people deemed “high earners” versus other states moving to cut taxes or simplifying the...
Feb 07, 2023•26 min
This week on the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove welcomes New York Associate Chelsea Marmor back to the show for a fun-filled holiday edition of overrated/underrated. They rate a variety of tax topics, and in keeping with the season, extend the overrated/underrated discussion to a number of festive holiday-themed topics as well. They wrap with a specific underrated/overrated question – how do you feel about inflatable décor? Questions or comments? Email S...
Dec 08, 2022•25 min
In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner and host Nikki Dobay is rejoined by Morgan Scarboro , Senior Director of Tax Policy at MultiState Associates for a year-end review of the state and local tax policy space. Morgan and Nikki discuss what happened at the state level during the legislative sessions and the outcome and potential impact of the recent election. Additionally, Morgan and Nikki provide insight regarding what to expect with state revenue...
Dec 01, 2022•27 min
On the SALT Shaker Podcast this week, Eversheds Sutherland Associate Jeremy Gove invites fellow Associate Cyavash Ahmadi to the show for a discussion of the state taxation of cryptocurrency and digital assets. They begin with an overview of how state taxes have previously dealt with new technology, as well as a primer on the various terms that are used in the crypto space. They then take a deeper dive into the sales tax and income tax aspects of cryptocurrency and digital assets. They wrap with ...
Nov 18, 2022•21 min
In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner Nikki Dobay welcomes back Stephanie Do , Senior Tax Counsel at Council On State Taxation (COST) , for a discussion of COST’s new mentorship program for SALT professionals. Stephanie provides an overview of COST’s newly rolled-out mentorship program, how it was designed and why COST is uniquely positioned to make a mentorship program in the SALT community work. To conclude the episode, Stephanie provides insigh...
Nov 10, 2022•23 min
This episode of the SALT Shaker Podcast, hosted by Eversheds Sutherland Associate Jeremy Gove , launches a new series in the history of the podcast – discussing landmark tax cases and analyzing their continued impact on state and local tax. For the first episode of this series, Jeremy welcomes the series’ recurring guest, Partner Jeff Friedman , to discuss the U.S. Supreme Court’s foundational state tax dormant Commerce Clause case, Complete Auto Transit, Inc. v. Brady . Jeremy and Jeff discuss ...
Nov 03, 2022•38 min
In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland attorneys Nikki Dobay and Cat Baron tackle part II of their discussion about the need for a multistate Power of Attorney (POA) form and the progress being made in the quest to create one. In case you missed it, you can catch up on part I of their discussion here . For part II of the series, Nikki and Cat welcome Nicole Power , Research and Relationships Manager at Stripe Tax, as well as Scott Peterson , Vice President...
Oct 27, 2022•30 min
In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland attorneys Nikki Dobay and Cat Baron provide an overview of a project they have been working on for some time – a universal, multistate Power of Attorney (POA). Cat and Nikki have been working with various interested parties on the business side and are collaborating with the Multistate Tax Commission (MTC) on this project. This is the first episode of a two-part series that covers this issue. In this episode, Cat and ...
Oct 13, 2022•27 min
In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove welcomes back Chelsea Marmor to begin a new (optimistic) series highlighting all 50 states (and DC) by breaking down each tax system and its nuances. To kick off his series, Chelsea joins him for a breakdown of the tax regime of New York. Jeremy’s overrated/underrated question is very seasonal and appropriate: how do you feel about pumpkin spice? Questions or comments? Email SALTonline@eversheds-sutherland.com...
Oct 06, 2022•23 min
In the latest episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes back a familiar voice in Doug Lindholm , President and Executive Director of the Council On State Taxation (COST), along with a new voice to the podcast, Professor Richard Pomp from the University of Connecticut School of Law. Together they discuss the State Tax Research Institute’s (STRI) recent study , “Resisting the Siren Song of Gross Receipts Taxes: From the Middle Ages...
Sep 29, 2022•33 min
In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove breaks down the ‘affirmative’ Commerce Clause with Partner Eric Tresh . Eric recently authored an article in Tax Notes State on the topic with Partner Maria Todorova and Associate Fahad Mithavayani , which you can read here . Eric speaks to tax discrimination, especially its effect on specific industries, and how states’ efforts to provide additional revenue raisers are problematic. One avenue of curtailing th...
Sep 22, 2022•18 min
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is rejoined by Jared Walczak , Vice President of State Projects at the Tax Foundation, to discuss the fall ballot initiative season. Jared shares his perspective about the fall ballot initiatives he’s keeping an eye on, including those in Idaho, San Francisco, Massachusetts, California, Colorado and Oregon. They conclude with Nikki’s surprise non-tax question – what’s the difference betwee...
Sep 18, 2022•30 min
In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove welcomes back Counsel Charles Capouet for a discussion of taxpayer wins and losses in Q1 and Q2 of 2022. Thanks to the SALT Scoreboards, they cover key cases from each quarter and what the results mean. Continuing tradition, they conclude with Jeremy’s favorite question—overrated/underrated? Are first day of school photos underrated or overrated? Read the Q1 and Q2 editions of the SALT Scoreboard here...
Sep 08, 2022•22 min
In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner and host Nikki Dobay welcomes back Stephanie Gilfeather, Director of Indirect Tax at Expedia Group. They are joined by Sarah McGahan, Managing Director at KPMG’s Washington National Tax Practice SALT Group. Sarah co-authored a recent STRI study entitled Locally Administered Sales and Accommodations Taxes: Do They Comport with Wayfair ? The study addresses the compliance challenges faced by businesses subject t...
Sep 01, 2022•32 min
In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove welcomes Partner Jeff Friedman for a special edition of the podcast, filled with Jeremy’s favorite concept – is something overrated, or underrated? This time, all of his questions deal with state and local tax, from P.L. 86-272 to digital advertising taxes. Plus, Jeff drops a special challenge for our listeners! Jeremy doesn’t sway too far from the norm, and ends this episode with a non-tax overrated or underr...
Aug 25, 2022•20 min
