The Indiana Tax Court addressed whether cell phones qualify for Indiana’s telecommunications equipment exemption from sales and use tax. New Cingular purchased certain cell phones that were later used to fulfill contractual obligations by either providing them free to customers
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New York’s extension of the primary function test leaves taxpayers buzzing
Bundled and mixed transactions continue to play an ever‑increasing role in New York sales tax determinations, particularly where nontaxable services are sold with software or other taxable property for one nonitemized price.
In this installment of “A Pinch of SALT,”
On the rocks: Maine court finds income tax nexus for liquor supplier with in-state bailment inventory
On April 2, 2026, the Supreme Judicial Court of Maine ruled that a liquor supplier was subject to Maine income tax and owed nearly $750,000 in state income tax, penalties, and interest for the 2011-2017 tax years.The liquor supplier argued
Washington DOR rules SaaS implementation services and travel costs subject to sales tax
In Det. No. 23-0004, 45 WTD 013 (2026), the Washington Department of Revenue (DOR) concluded that professional implementation services and associated travel reimbursements are subject to retail sales tax when provided exclusively in connection with a Digital Automated Service
This week in SALT: TEI and COST speaking engagements
This week, members of our SALT team are on the speaking circuit, addressing foundational and emerging SALT issues at TEI programs and COST’s 2026 Spring Meeting.
Partner Jeff Friedman will present “Unitary Business Principle & Combined Reporting” as part of
SALT trivia – April 15, 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: Washington recently enacted a bill that eliminates part of a
North Carolina Superior Court rejects DOR’s attempt to tax intercompany transfers lacking consideration
The North Carolina Superior Court held that intercompany transfers of product between affiliated entities do not constitute “sales” subject to sales tax when those transfers are not supported by bargained-for consideration, even if the taxpayer records the transfers using hypothetical
A valid business purpose: Virginia letter ruling concludes no add back required
In a recent letter ruling, the Virginia Tax Commissioner granted a corporate taxpayer relief from Virginia’s intercompany interest add‑back requirement, concluding that the taxpayer satisfied the statutory business purpose exception.
The case arose from a centralized cash management structure in
Shedding light on tax administration through FOIA
In this episode of the SALT Shaker Podcast, hosts and Partners Jeremy Gove and Chelsea Marmor welcome Lauren Loricchio, Investigations Editor at Tax Notes, to discuss the publication’s long‑standing commitment to government transparency and access to primary tax materials.
Lauren
Check your sources: Washington Appeals Court sources remote title insurance services to the location of the property
The Washington Court of Appeals held that a company’s title insurance and escrow services provided remotely should be sourced to Washington because the company’s customers made “first use” of the services in Washington. The trial court held that the services