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’s supreme court recently ruled that a fee imposed
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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’s supreme court recently ruled that a fee imposed…
In this episode of the SALT Shaker Podcast, hosts and Partners Jeremy Gove and Chelsea Marmor discuss the New York Appellate Division’s recent decision in Paychex v. Department of Taxation and Finance. Although the underlying dispute concerns whether certain…
The California Office of Tax Appeals (OTA) held that severance payments and employer-paid medical premiums received following an employee’s termination constituted income from intangible personal property and were therefore sourced to the taxpayer’s Nevada domicile. The taxpayer, a former California-based…
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…
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…
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…