The SALT Shaker Podcast - podcast cover

The SALT Shaker Podcast

Eversheds Sutherlandwww.stateandlocaltax.com
State and local tax jurisdictions continue to evolve their tax systems around the US. Analyzing the latest key decisions, legislative and regulatory changes, and revenue agency guidance, the Eversheds Sutherland SALT Team focuses on providing tax professionals with a quick update of the most important developments in US state and local tax. The SALT Shaker Podcast helps tax professionals navigate growing challenges in the evolving tax systems of state and local jurisdictions.
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Episodes

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 tax haven “blacklist” stories? Both states still have a long way to go before sine die, but it is a good point in time for listeners to get a sense of where things are with respect to...

May 20, 202132 min

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 Tribunal in Pepsico, Inc. and Affiliates v. Illinois Department of Revenue. The participants take issue with the Tribunal’s determination that PepsiCo’s ...

May 12, 202125 min

The Nutmeg State Proposes a SALT Deduction Cap Workaround for Wage Earners

This episode of the Eversheds Sutherland SALT Shaker Podcast policy series discusses a Connecticut legislative proposal that would create a wage compensation tax. The proposal is currently included in the Connecticut budget and is specifically meant to alleviate for wage earners the SALT deduction cap put in place by the Tax Cuts and Jobs Act 2017 for wage earners. Although New York implemented a similar proposal in 2019, the Connecticut proposal turns that program on its head by letting an empl...

May 06, 202132 min

New York is Number One with New 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 this episode of the SALT Shaker Podcast policy series. Together, they discuss the newly passed New York State budget , which includes some significant changes for individual and corporate taxpayers, New York’s unemployment trust fund deficit and the prospect of the Department of Finance finalizing regulations that remain...

Apr 21, 202130 min

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 the apportionment treatment of Section 965 deemed repatriation income and GILTI. For a link to the case discussed in the episode, click here . Questions...

Apr 16, 202121 min

"Nikki, there’s always tax drama in Illinois!"

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 an insightful discussion about the 2021 Illinois legislative session. They discuss the Legislature’s COVID-19 procedures, whether a handful of bills that would change the way in which Illinois taxes foreign source income have legs, the yet-to-be finalized budget and sele...

Apr 08, 202128 min

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 North Carolina determination that a taxpayer’s sales of software as a service are not subject to sales tax. Questions or comments? Email SALTonline@eversh...

Apr 01, 20217 min

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 policy work for years, tracking tax legislation, helping clients gauge the impact of various proposals, drafting talking points and rewriting legislation. This series, wh...

Mar 24, 202125 min
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