In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Associate Jeremy Gove takes a turn in the policy hot seat, and interviews Partner Nikki Dobay about her recent article in Tax Notes State , which analyzes two recently enacted measures – Idaho H.B. 677 and New Hampshire H.B. 1097. Nikki and Jeremy explore the background of each new law, discuss the text of each, and review the impact each of these laws may have. Jeremy’s turn at the surprise nontax question this week ...
Aug 18, 2022•27 min
On this episode of the SALT Shaker Podcast, Eversheds Sutherland Associates Jeremy Gove and Chelsea Marmor discuss all things New York personal income tax. They touch on two recent decisions that came out in New York – one from the Tax Appeals Tribunal and one from the Appellate Division (as Chelsea is quick to correct Jeremy). They also discuss the most notorious aspect of New York personal income tax — the convenience of the employer test. They end the episode with an early morning overrated/u...
Aug 11, 2022•28 min
In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner and host Nikki Dobay welcomes Stephanie Gilfeather , Director of Indirect Tax at Expedia Group. Together, they discuss the recently released STRI (State Tax Research Institute, an affiliate of COST) study entitled Locally Administered Sales and Accommodations Taxes: Do They Comport with Wayfair ? The study addresses the compliance challenges faced by businesses subject to locally administered taxes, and featur...
Aug 04, 2022•29 min
In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associates Jeremy Gove and Chelsea Marmor dive in to the history of New York’s corporate tax reform, including a discussion of the anticipated “final draft” apportionment regulations the Department released on July 1 . They discuss the regulations, the New York State Department of Taxation and Finance’s process and different avenues taxpayers may use to find guidance in the absence of finalized regulations. Jeremy’s overrated/under...
Jul 28, 2022•21 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 . Morgan reviews what needs to be on your radar for the upcoming fall elections and why there is such a focus on the elections’ outcome. They then get into the weeds of some specific state elections and how the elections may impact state tax legislation. In addition, they cover potential challenges on the state bu...
Jul 21, 2022•21 min
In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner and host Nikki Dobay welcomes Jéanne Rauch-Zender , Editor in Chief of Tax Notes State . They cover the history of Tax Analysts, the publisher of Tax Notes State , and how it’s functioned as a critical platform in the tax industry for practitioners. Jéanne provides insight into her role, the purpose of the journal, how the advisory board assists with production and drives the conversation in tax. Jéanne then d...
Jul 14, 2022•21 min
In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner and host Nikki Dobay welcomes Chris Wright, Senior Vice President of Advance SF . Before getting into the weeds on San Francisco’s tax landscape, they cover the background of Advance SF and its mission to address issues that impact the ability of businesses and individuals to prosper in the city. Chris provides an overview of San Francisco tax system and how it has progressed over the last decade, including th...
Jun 30, 2022•26 min
In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associates Jeremy Gove and Cyavash Ahmadi tackle real property transfer taxes, in particular how they come into play in corporate transactions. Jeremy and Cyavash highlight how the tax functions in certain jurisdictions and different nuances of their imposition, how state tax professionals can assist on the topic during tax planning, and takeaways when considering the state tax consequences of a transaction. The episode wraps up wi...
Jun 23, 2022•18 min
In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associates Jeremy Gove and Annie Rothschild delve into a recent decision out of the California Court of Appeal – Metropoulos Family Trust v. Franchise Tax Board . The court ruled for the Franchise Tax Board, affirming the trial court’s decision that non-resident S corporation shareholders are subject to California income tax on their pro rata shares of the income from the S corporation’s sale of shares in a subsidiary. Jeremy and A...
Jun 16, 2022•20 min
In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner and host Nikki Dobay speaks with Brad Scott , Director of Finance of Halstead Bead. Brad has become an advocate for sales tax simplification post Wayfair . Listen as Brad and Nikki discuss the compliance challenges businesses face following Wayfair , as well as Brad’s ongoing advocacy efforts to obtain greater simplification. They also discuss Halstead Bead’s recent Federal court battle in Louisiana, and the w...
Jun 09, 2022•23 min
In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove teams up with Associate Cyavash Ahmadi to discuss the complexities of combined reporting, specifically comparing and contrasting the combined reporting regimes in New York and California. They discuss several of the nuances of both states’ systems and even debate what “Joyce v. Finnigan” really means! Jeremy’s overrated/underrated question deals with a “wannabe” video game – what do you think of pinball machin...
Jun 02, 2022•19 min
In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner and host Nikki Dobay is joined again by Carol Portman , President of the Taxpayers’ Federation of Illinois, for a review of the 2022 Illinois legislative session, which adjourned earlier this year. (You can catch up on their discussion of the 2021 session here !) Carol explains that while there weren’t any large scale tax measures during the 2022 session, there were several smaller tax breaks aimed at individu...
May 26, 2022•26 min
In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove speaks with Partner Tim Gustafson and Associate Annie Rothschild regarding California procedure and strategy considerations associated with the different options for challenging corporate tax deficiency assessments. Tim and Annie recently authored an article in Tax Notes State addressing certain benefits and potential drawbacks of bringing a matter before the relatively new Office of Tax Appeals versus proceed...
May 19, 2022•21 min
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes back Stephanie Do , Senior Tax Counsel for the Council On State Taxation (COST), for a discussion about two recent proposals to expand the False Claims Acts in Connecticut and New York. As our listeners know, most states have a false claims act that is modeled after the federal False Claims Act, which includes a bar against tax claims. Stephanie provides an overview of False Claim...
May 12, 2022•28 min
In this week’s episode of the SALT Shaker Podcast policy series, our typical format is switched up! Eversheds Sutherland Associate Jeremy Gove tries his hand in the policy space and interviews Partner Nikki Dobay about the latest updates from the MTC. The MTC just held its spring meetings in Albuquerque, New Mexico in April, including the Uniformity Committee meeting on April 20. (You can read some highlights from the meeting in our full legal alert .) Jeremy and Nikki cover the ongoing developm...
May 05, 2022•21 min
In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove welcomes Associates Dennis Jansen and Mary Kate Nicholson for a discussion about Texas’s R&D credit, and the impact of the state’s recently amended rules. In addition, they address an article they recently authored in Tax Notes State covering the topic. During the conversation, Dennis offers background and analysis of the Texas R&D credit and the Comptroller’s recently promulgated (and retroac...
Apr 28, 2022•18 min
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes back SALT Partner Charlie Kearns for a lively conversation with Partner Ben Jones , head of the firm’s London Tax Group. Ben provides an update on a recent UK proposal, in which the UK is seeking feedback regarding an online retail sales tax. From there, Charlie and Nikki react to the proposal and provide insights related to the US states, having been there! To top it all off, the...
Apr 21, 2022•25 min
In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove is joined by Partner Jeff Friedman for a review of five things he’s learned about litigating state tax cases throughout his career. What can old cases teach us about new ones? Highlights of Jeff's takeaways include: Learn the facts about your cases backwards and forwards and how they apply. Know how the game is played – procedure is key. Litigating is a team sport. Client collaboration is critical. En...
Apr 14, 2022•17 min
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes Ryan Maness , Director and Counsel of Tax Policy at MultiState , for a discussion of notable, current state tax policy. Before diving into what’s happened in the policy space for Q1 of this year, Ryan shares more about his background and what led him to MultiState. Ryan also shares what’s been on his radar so far this year, including how this being an election year affects state t...
Apr 07, 2022•24 min
In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove welcomes fellow podcast emcee and Eversheds Sutherland Partner Nikki Dobay for a discussion of local taxes (aka the meat of the SALT sandwich). They dive into the impact of the Wayfair decision and how that decision has seemingly impacted local taxes, despite the Court not having directly ruled on the issue of local tax nexus. In addition, they discuss the proliferation of new taxes at the local level...
Mar 31, 2022•21 min
In this episode of the SALT Shaker Podcast focused on policy issues, host and Eversheds Sutherland Partner Nikki Dobay welcomes Scott Peterson , Vice President of U.S. Tax Policy and Government Relations at Avalara , for a discussion on the impact of the Wayfair decision. Scott and Nikki discuss how the tax world has changed since that decision, the unprecedented speed at which the states reacted to Wayfair legislatively, and, finally, what taxpayers need to help ease burdens related to complyin...
Mar 24, 2022•29 min
In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove discusses the ins and outs of California residency with Partner Tim Gustafson . They outline the various tests used in determining residency for California income tax purposes and identify common pitfalls for individuals who are considering a move out of the state. They also discuss recent legislative and initiative personal income tax proposals that have prompted many current residents to contemplate...
Mar 17, 2022•36 min
In this episode of the SALT Shaker Podcast focused on policy issues, host and Eversheds Sutherland Partner Nikki Dobay welcomes back fellow SALT Partner Charlie Kearns for a conversation with Luke Morris, Deputy Secretary of the Louisiana Department of Revenue. Together, they discuss Louisiana’s local tax administration situation, including the 2021 efforts at the ballot and recently pre-filed 2022 legislation that seek to address some of these challenges. Nikki’s surprise non-tax question focus...
Mar 11, 2022•27 min
In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove is joined by Associate Annie Rothschild to discuss some noteworthy developments in the proposed amendments to California’s market-sourcing regulations. They highlight changes to the regulations that Annie discusses at length in a recent Tax Notes State article . They conclude their discussion with Jeremy’s favorite question – overrated/underrated? Cold means citrus season, so this time they discuss th...
Mar 03, 2022•20 min
In this episode of the SALT Shaker Podcast focused on policy issues, host and Eversheds Sutherland Partner Nikki Dobay hosts a full house for a West Coast legislative update. Nikki welcomes back Rob Gutierrez , President and CEO of the California Taxpayers Association (CalTax), and Jeff Newgard, Principal and Owner of Peak Policy and also joining the conversation is Tommy Gantz , Director of Governmental Affairs on Tax & Fiscal Policy and Manufacturing from the Association of Washington Busi...
Feb 24, 2022•29 min
In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove is joined by Counsel Charles Capouet to finish our analysis of taxpayer wins and losses in 2021 thanks to the SALT Scoreboards, and how taxpayers fared. Jeremy and Charles discuss the Q3 and Q4 Scoreboards and what these end-of-year results may mean for litigation results moving into 2022. They also go over a variety of cases in depth, including the three digital services cases highlighted in the Q4 S...
Feb 17, 2022•26 min
On this episode of the SALT Shaker Podcast focused on policy issues, host and Eversheds Sutherland Partner Nikki Dobay entertains a full house. She is joined by Annabelle Canning , Partner at Capitol Tax Partners, and Eversheds Sutherland attorneys Maria Todorova and Justin Brown from the firm’s Atlanta office. Justin gets the conversation started with an overview and background of the Tax Injunction Act (TIA) and the need for modernization to provide access to Federal Court for state tax cases ...
Feb 10, 2022•32 min
In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove is joined by Associate Annie Rothschild for a quick review of GILTI, a 2021 failed California proposal to conform to GILTI and how GILTI has been treated in other states. They examine the history and purpose of GILTI, and what prompted Annie to explore the failed California proposal in a recent issue of the Journal of Multistate Taxation and Incentives . They conclude their discussion with Jeremy’s fa...
Feb 03, 2022•17 min
In this episode of the SALT Shaker Podcast focused on policy issues, host and Eversheds Sutherland Partner Nikki Dobay welcomes fellow SALT Partner Charlie Kearns . Together, they dive into the tax bills coming out of the states as the legislative sessions begin. Charlie and Nikki focus on the trends and proposals that have caught their attention, and opine on what they think might make it across the finish line later this year. Nikki’s surprise non-tax question focuses on an Ohio-superstar—Fion...
Jan 27, 2022•23 min
In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove welcomes Partner Jeff Friedman for a discussion of the most interesting SALT trends and developments that occurred in 2021. In case you missed it, read our year-end post here and be sure to subscribe to receive our regular updates hosted on our blog, stateandlocaltax.com . Together, Jeremy and Jeff review developments and cases from the following areas: Tax jurisdiction Sales tax marketplace issues Co...
Jan 20, 2022•37 min
