Happy New Year from the SALT Shaker Podcast! In the first episode of 2022 SALT Shaker Podcast focused on policy issues, host and Eversheds Sutherland Partner Nikki Dobay welcomes Lucy Dadayan , senior research associate with the Urban-Brookings Tax Policy Center at the Urban Institute, where she is leading the State Tax and Economic Review project. Lucy is an expert on state government revenues. And, during their discussion, they discuss where state tax revenues were before the pandemic, what ha...
Jan 12, 2022•23 min
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes back Doug Lindholm , President and Executive Director of the Council On State Taxation (COST) and Morgan Scarboro , Manager of Tax Policy and Economics at MultiState . Together, they discuss the top SALT policy issues of 2021, and whether they’re here to stay for 2022. The conversation covers a whole host of issues—from digital advertising taxes and the Maryland litigation to stat...
Dec 16, 2021•25 min
In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove rolls out a new discussion format—East/West/Middle. Joining Jeremy for this discussion are Partners Nikki Dobay and Breen Schiller , and Counsel Michael Hilkin , and the four discuss the similarities and differences of protesting an assessment in New York (East), Oregon (West) and Illinois (Middle). Together, the group discusses the forum, the process, pay-to-play requirements and much, much more. Fin...
Dec 09, 2021•35 min
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes back guest Meredith Beeson , Director of State Government Affairs with the Global Business Alliance (GBA). Her colleague Alan Pasetsky , Tax Policy Consultant with GBA, also joins the conversation. Together, they delve into the corporate provisions included in the Build Back Better Act as passed by the House on November 19. In particular, they focus on the various changes proposed...
Dec 02, 2021•26 min
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes Jared Walczak , Vice President of State Projects at the Tax Foundation . Jared begins the conversation by providing background on the work of the Tax Foundation, as well as his role within the organization. He then shares his perspective about state tax revenues during the pandemic and beyond. Jared also discusses how the economic situations have informed the organization’s work o...
Nov 18, 2021•27 min
On this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove is joined by Counsel Michael Hilkin from the firm’s New York office. Michael provides an overview of the New York False Claims Act and its recent prevalence and expansion in the state. Jeremy and Michael also discuss two False Claims Act cases recently litigated in New York, and how those cases inform the balance of power between the New York Attorney General's Office and the New York Department of Ta...
Nov 11, 2021•31 min
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes back Jeff Newgard, Principal and Owner of Peak Policy , as well as Stephanie Do , Senior Tax Counsel for the Council On State Taxation (COST). They team up with Nikki to discuss the intricacies of corporate tax disclosures, including recently-introduced ballot initiative 21-23 in Massachusetts. They cover the initiative’s status, concerns associated with it and how it may fare in ...
Nov 04, 2021•28 min
In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove is joined by Partner Jeff Friedman to discuss how Congress’s preemption of state tax laws is not commandeering. Jeremy and Jeff discuss Jeff’s recent article on the topic published in Tax Notes State , co-authored by Associate Alla Raykin , and how the federal laws governing state taxation are constitutional, despite arguments to the contrary. Jeff and Jeremy also cover the history of the anti-command...
Oct 29, 2021•23 min
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is joined again by Meredith Beeson , Director of State Government Affairs with the Global Business Alliance (formerly known as the Organization for International Investment) in Washington, DC. During this conversation, they discuss state tax haven provisions, which seemed to be a dying policy. With Colorado’s recent passage of tax haven legislation earlier this year, however, Nikki and Mer...
Oct 21, 2021•19 min
On this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove discusses the rise of pass-through entity taxes following the 2017 enactment of the Tax Cuts and Jobs Act with Counsel Michael Hilkin from the firm’s New York office. Jeremy and Michael discuss the need and purpose of the pass-through entity taxes, the lack of uniformity in the taxing regimes enacted around the country and the potential controversy that may arise regarding states recognizing other sta...
Oct 14, 2021•24 min
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is joined again by Rob Gutierrez , President and CEO of the California Taxpayers Association (CalTax) for round two of their discussion. Catch up on part one here . Rob updates Nikki on the final days of California's latest legislative session, including movement on specific legislation, and provides details on legislation that will carry over into the 2022 session. He also provides an upd...
Oct 07, 2021•23 min
On this episode of the Salt Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove continues his discussion of local taxes with Partners Nikki Dobay and Breen Schiller . They expand on their prior discussion of municipal-level economic nexus provisions, the potential issues with their expansion and the potential legal issues regarding the attempt to enforce a local economic nexus standard. They then talk about the myriad of challenges taxpayers face regarding local tax audits and ad...
Sep 30, 2021•30 min
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes Morgan Scarboro , Manager of Tax Policy at MultiState . Morgan delves into the mission of MultiState as well as her work, including the incredible amount of state legislation she reads annually. Additionally, Morgan speaks to the impact of COVID-19 on state revenues and what taxes she sees as the main topic of conversation in the SALT legislative arena in the next 18 months. In ad...
Sep 23, 2021•22 min
On this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove is joined by Partners Nikki Dobay and Breen Schiller to discuss the history and changing landscape of local taxation, and what that means for multistate taxpayers as well as small businesses. During their conversation, they discuss the expansion of local taxes as municipalities look to plug budget shortfalls by expanding their tax base by utilizing various strategies previously unseen at the local lev...
Sep 16, 2021•32 min
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is joined by Rob Gutierrez , President and CEO of the California Taxpayers Association (CalTax). Rob provides an overview of CalTax and its mission, and then expands the discussion to California’s latest legislative session and how it was impacted by COVID-19. He and Nikki also discuss legislation that didn’t pass, as well as legislation taxpayers should have on their radar. He then provid...
Sep 09, 2021•23 min
In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove is joined by Associate Charles Capouet to discuss the SALT Scoreboard. Each quarter, the SALT team tallies the results of what we deem to be significant taxpayer wins and losses - i.e., those developments that have the greatest impact on our clients, the industries that we serve, and the overall SALT landscape - and analyze those results to identify trends by issue, state and forum. Jeremy and Charles...
Sep 02, 2021•22 min
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes Dale Craymer , President of the Texas Taxpayers and Research Association (TTARA), as well as Eversheds Sutherland Associate Dennis Jansen for a discussion about all things Texas. Dale provides an overview of TTARA’s work, as well as how Texas’s legislative session was impacted by COVID-19 and the winter storm. Dale, Nikki and Dennis then discuss accomplishments in the most recent ...
Aug 26, 2021•32 min
In this episode of the SALT Shaker Podcast, Host and Eversheds Sutherland Associate Jeremy Gove is joined by Partner Nikki Dobay to explore the interim final rule issued by the Treasury regarding state and local government aid and the even more notorious “clawback” provided by the American Rescue Plan Act. Nikki and Partner Jeff Friedman recently co-authored an article on the topic in Tax Notes State , and the two discuss the piece as well as a fun, nontax topic – whether celebrity wines and vin...
Aug 17, 2021•23 min
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is joined by Helen Hecht , Uniformity Counsel at the Multistate Tax Commission (MTC). Helen and Nikki engage in a robust discussion of two of the MTC’s current uniformity projects that are just getting underway – the Partnership Project and the Sales Tax on Digital Products Project. Helen breaks down why these projects were picked by the Uniformity Committee and talks about what we can exp...
Aug 11, 2021•30 min
On this episode of the SALT Shaker Podcast, Host and Eversheds Sutherland Associate Jeremy Gove is joined by Partner Tim Gustafson to delve into the intricacies of personal income tax, residency and domicile. The two discuss the numerous tests various jurisdictions use in determining when a taxpayer is a domiciliary, and even when not domiciled in a state, when a taxpayer may still be deemed a resident. They also talk about the various types of information and documentation taxpayers can use to ...
Aug 05, 2021•38 min
In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland attorneys Michele Borens and Samantha Trencs join Partner Nikki Dobay to discuss all things marketplace. They discuss recent marketplace legislation, other developments and state guidance (or lack thereof) and associated compliance challenges. The Eversheds Sutherland State and Local Tax team has been engaged in state tax policy work for years, tracking tax legislation, helping clients gauge the impact of various prop...
Jul 29, 2021•24 min
In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove explores transactional nexus with Partner Breen Schiller . The two discuss the recent Quad Graphics, Inc. v. NC Department of Revenue decision out of North Carolina determining whether there was nexus to impose sales tax on out of state sales, and how the decision relates to the U.S. Supreme Court's holding in McLeod v. J.E. Dilworth Co. Questions or comments? Email SALTonline@eversheds-sutherland.com...
Jul 21, 2021•29 min
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is joined by Tony Long , Director of Tax and Economic Policy at the Ohio Chamber of Commerce . During their conversation, they cover highlights from Ohio’s latest legislative session, review details of the state's budget and reference tax credits and deductions taxpayers should keep in mind. The Eversheds Sutherland State and Local Tax team has been engaged in state tax policy work for yea...
Jul 15, 2021•22 min
In this episode of the SALT Shaker Podcast, new host and Eversheds Sutherland Associate Jeremy Gove is joined by colleagues and Eversheds Sutherland Partners Nikki Dobay and Eric Tresh to discuss declaratory judgments as a potential tool to obtain certainty on state tax matters. A recent Alaska Supreme Court decision highlights the limitations of the declaratory judgment, which only are available in limited circumstances. In lieu of declaratory relief, taxpayers can pursue other options as well....
Jul 08, 2021•26 min
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is joined again by Jeff Newgard, Principal and Owner of Peak Policy , to review tax developments of the recently concluded Oregon legislative session. Their discussion focuses on the corporate activity tax (CAT) technical corrections bill ( SB 164 ), including the intensely followed fiscal year fix, the preferential tax rates pass-through bill that scaled back those benefits ( SB 139 ), an...
Jul 01, 2021•26 min
Richard Anklam , Executive Director of the New Mexico Tax Research Institute (NMTRI), joins host and Eversheds Sutherland Partner Nikki Dobay on this episode of the SALT Shaker Podcast policy series. Richard and Nikki discuss the work of NMTRI and tax legislation that passed during the recent legislative session. In particular, New Mexico conformity to the MTC’s partnership audit model as well as the passage of cannabis legislation. Next, they revisit the major tax reform of 2019 and its impleme...
Jun 24, 2021•28 min
This week, the SALT Shaker Podcast team welcomes Pilar Mata , the new Executive Director of TEI , for a discussion with host and Eversheds Sutherland Partner Nikki Dobay . Pilar and Nikki cover TEI’s work, including its focus on administrative and structural tax matters, its continuing education initiatives and how TEI expects to return to in-person meetings. Then, they get personal – chatting about their passion for state tax policy work. The Eversheds Sutherland State and Local Tax team has be...
Jun 17, 2021•21 min
In this episode of the SALT Shaker Podcast policy series, Carol Portman , President of the Taxpayers’ Federation of Illinois, joins Breen Schiller , Partner in the Chicago office of Eversheds Sutherland, and host Nikki Dobay for a review of the 2021 Illinois legislative session, which adjourned June 1 with the passage of the budget. They begin their discussion with the topic of the restoration of the Illinois franchise tax, which is unlike any other state that has one. They also discuss the Depa...
Jun 10, 2021•32 min
In this episode of the SALT Shaker Podcast, host and Associate Chris Lee is joined by Associate Jeremy Gove to discuss a decision by the Indiana Tax Court involving Express Scripts. Transactions are becoming increasingly more complex. They can involve multiple parties, and multiple types of property and services. There’s also increasing complexity around determining what a party is selling and the type and amount of receipts attributable to that taxpayer. The case Chris and Jeremy discuss addres...
Jun 03, 2021•23 min
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 intercompany transactions by arguing that the sales price and amount of gross receipts should be increased. In their discussion, Chris and Justin reference an article by ...
May 27, 2021•13 min
