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
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SALT trivia – July 29, 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: How many states currently impose a statewide sales tax?
E-mail…
SALT Society: Tim’s Tasty Tax Travels
See you at NYU! SALT courses return this week
We’re looking forward to an exciting week at NYU’s Tax Conferences. Alongside an exceptional roster of government officials, industry professionals, and leading SALT practitioners, we’ll be discussing everything from corporate income and sales tax fundamentals to foreign income, alternative apportionment,…
California Court of Appeal holds mall owner not entitled to property tax disaster relief for COVID-19 losses
In The Retail Property Trust v. Orange County Assessment Appeals Board No. 1, the California Fourth District Court of Appeal affirmed the denial of property tax disaster relief to the owner of the Brea Mall, holding that neither COVID-19-related closure…
Matson’s Musings: Release the manuals
Arkansas Supreme Court affirms denial of Tyson’s sales tax refund on pallet rentals
In Tyson Chicken, Inc. v. Hudson, the Arkansas Supreme Court addressed whether rented wooden shipping pallets used to deliver chicken products qualify for the state’s sale for resale exemption. The court concluded they do not, affirming the circuit court’s grant…
SALT trivia – July 22, 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: Voters in which state will decide this August whether to…
Protecting tax data in the age of AI
In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor welcome Deepa Menon, a fellow partner in the firm’s Tax Practice Group who focuses her practice on privacy, cybersecurity and AI issues. Together, they discuss the data that tax…


