At its inception, membership in the Multistate Tax Commission (MTC) was straightforward. It consisted of each state that was a party to the Multistate Tax Compact – that is, each state that had statutorily enacted it. Those members, including the
In this installment of “A Pinch of SALT,” published by Tax Notes State, Partners Michele Borens and Jeremy Gove examine the evolving role of special industry apportionment rules and the Multistate Tax Commission’s efforts to modernize them.
The authors explore the history
This is the second edition of the Eversheds Sutherland SALT Scoreboard for 2026. For more than a decade, we have tallied the results of what we deem to be the significant taxpayer wins and losses and analyzed those results.
This
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 state currently has the highest average combined state and
Sorry to disappoint science fiction or fantasy fans, but this won’t be a discussion of the portals that create doorways to other worlds, dimensions, or universes. Rather, these perilous portals are authenticated systems through which taxpayers access and manage accounts
In Park ‘N Go of Nebraska v. Airport Authority of the City of Omaha, the Nebraska Supreme Court considered whether a charge imposed on off-airport parking operators was an unconstitutional tax or a permissible user fee. A 2021 Airport Authority
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: The Chamber of Digital Commerce recently filed a lawsuit challenging
California has enacted one of its most significant sales tax changes in decades, expanding the state’s sales tax base to include electronically delivered and remotely accessed software. In this episode of the SALT Shaker Podcast, hosts and Partners Jeremy Gove
Day 1 of the 2026 Intermediate State and Local Taxation Conference (presented by the NYU School of Professional Studies) concluded with a roundtable discussion with senior revenue agency leaders from New Jersey, New York, Pennsylvania, and Texas, moderated by Partner
The Colorado Department of Revenue recently issued GIL 26-004, concluding that digitally delivered photographs and stand-alone licenses to use those photographs are subject to state sales tax. In the Department’s view, both transactions involve taxable transfers of interests in
