On June 1, 2026, the Illinois General Assembly passed S.B. 3019, which serves as the state’s budget bill. Via a late amendment, Illinois will make a number of significant tax changes. Here, in part one of this Legal
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Curly fries and conjunctive tests: Business income, explained
In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor break down the business versus non-business income divide. They also explore how the Multistate Tax Commission’s recommended shift in terminology – from business/non-business income to apportionable/non-apportionable…
Arby’s franchise owner carves out gain: Arkansas Supreme Court holds asset disposition is nonbusiness income
In a 4-3 decision, the Arkansas Supreme Court affirmed a trial court’s ruling that US Beef earned nonbusiness income from the complete liquidation of its franchise operations. US Beef owned and operated Arby’s and Taco Bueno franchises across nine states,…
SALT trivia – May 27, 2026
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: South Carolina recently enacted legislation that will provide an income…
C is for cookie, that’s good enough for New York: P.L. 86-272 regs on Internet-based activities upheld
The New York Appellate Division unanimously affirmed a lower court order holding that New York’s regulation 20 NYCRR 1-2.10 – which addresses the application of P.L. 86-272 to Internet-based business activities – is not preempted by the federal statute. The…
SALT trivia – May 20, 2026
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: Recently, Pennsylvania introduced a bill that would a create a…
When the computer does the accounting: Ohio taxes automated ledger services
On remand from the Ohio Supreme Court, the Ohio Board of Tax Appeals (BTA) applied the true object test to determine whether charges paid by Cincinnati Federal Savings & Loan (Cincinnati Federal) to Fiserv constituted taxable automatic data processing (ADP)…
On the road again: SALT team presents at TEI and COST events this week
The SALT team is gearing up for a busy week on the conference circuit, with attorneys presenting at TEI and COST programs across the country.
Tax Executives Institute (TEI) Region 9 Conference
We’re looking forward to TEI’s 2026 Region 9…
