At COST’s annual meeting in San Antonio two weeks ago, I participated on a panel regarding state tax penalties. We focused on a troubling trend: states increasingly using penalties to raise revenue, whether by building them into newly enacted and
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: What is the name of the multistate agreement developed to
The Indiana Supreme Court unanimously held that Penn Entertainment was not required to add back wagering taxes it paid to other states when computing its Indiana taxable income.
In the latest episode of the SALT Shaker Podcast, Partners Jeremy Gove
Building on our prior Tax Notes State article that examined the history, purpose and policy rationale behind 80/20 company rules, Partners Jeff Friedman and Ted Friedman, and Associate Stephanie Terinoni, revisit the topic in this installment of “A Pinch of
On October 1, 2026, the Tax Court of New Jersey ruled against the American Catalog Mailers Association (ACMA) in its challenge to the Division of Taxation’s 2025 regulations addressing when internet activity conducted by a foreign corporation within New Jersey
Virginia has a longstanding administrative policy requiring blended apportionment for corporate partners of partnerships engaged in business in the Commonwealth. A Virginia Department of Taxation bulletin changed that treatment relating to non-unitary partnerships.
In 2024, the Virginia Court of Appeals in
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: What popular brewery attraction was recently held taxable by Virginia
As states continue to respond to the federal tax changes enacted under the One Big Beautiful Bill Act (OBBBA), questions surrounding conformity, selective decoupling and the resulting compliance challenges are rapidly taking center stage for taxpayers and practitioners alike.
On
Over the years, I’ve often been asked how the MTC chooses its meeting locations. Although I can’t speak to how those decisions are made today, I can lift the curtain on how they were made in the recent past, including
In an official press release on September 30, 2026, Texas Comptroller Don Huffines announced that fees charged by marketplaces will no longer be subject to sales tax as data processing. This development is welcome news to marketplaces that were challenging
