The California Office of Tax Appeals held that storing inventory at a third-party warehouse constitutes “doing business” for income and franchise tax purposes.
The taxpayer was a Pennsylvania-based corporation making online sales of apparel through a third-party digital marketplace. The
Meet Luna, our newest and youngest addition to this year’s SALT Pet of the Month family! At just eight weeks old, this five‑pound “Cavapoo,” a mix of King Charles Cavalier and Poodle, has already captured hearts in the family of
We’re pleased to share that Greg Matson, the former Executive Director of the Multistate Tax Commission (MTC), has joined our SALT team as Counsel.Greg has decades of experience working on complex state tax issues while representing taxpayers and states. That
This week, SALT Partners Michele Borens, Jeff Friedman, and Tim Gustafson are pleased to present at COST’s 2026 SALT In A Digital World Workshop, where leading practitioners will unpack the key SALT issues that affect everyone using technology 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: California is currently considering a proposed bill that would take
Members of the firm’s SALT team will be sharing insights on apportionment, sourcing, and key litigation trends at several industry events this week.
SALT Partner Tim Gustafson will present at the California Taxpayers Association’s 100th Annual Meeting of the Members
On February 26, join Eversheds Sutherland attorneys Charles Capouet and Periklis Fokaidis for a comprehensive review of the long‑standing SALT Scoreboard publication and the most significant state tax decisions from across all of 2025, with a particular focus on Q3
The taxpayer, a fleet management company that leases fleets of commercial vehicles to businesses, used leases containing a terminal rental adjustment clause (TRAC). Under these leases, the lessee paid estimated monthly rent based on the projected residual book value of
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: Which southern state’s Senate recently passed bills that would reduce
This is the fourth edition of the Eversheds Sutherland SALT Scoreboard for 2025. For an entire decade, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results.
This edition includes
