The California Court of Appeal held that a Texas radiologist did not owe California personal income tax because it did not operate a unitary business in the state. During the years at issue, a medical corporation sent the Texas radiologist
Eversheds Sutherland LLP
Eversheds Sutherland LLP is a global law firm that publishes content primarily focused on a wide range of legal practice areas including banking and finance, corporate and M&A, competition and trade, construction, employment, intellectual property, litigation, real estate, tax, and regulatory compliance. Their publications often analyze legal developments, regulatory changes, and industry-specific issues affecting sectors such as energy, financial services, healthcare, technology, and government infrastructure. The firm provides insights on topics like tax law, digital economy regulations, corporate governance, and dispute resolution, targeting legal professionals and clients seeking detailed legal analysis and updates.
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Cloud cover: Tennessee court shields software license receipts from business tax
In a recent decision, the Tennessee Court of Appeals addressed the business tax treatment of software licensing, cloud hosting, and cloud-based services, delivering a split decision with significant implications for taxpayers.
Background
SAP America, Inc. is a Delaware corporation engaged…
SALT trivia – July 1, 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: The U.S. Supreme Court recently considered a tax foreclosure case involving…
Welcoming Greg Matson: A pretty slick SALT career
2026 Southeastern Association of Tax Administrators (SEATA) Annual Meeting
SALT Partner Jeff Friedman is looking forward to speaking during the 2026 Southeastern Association of Tax Administrators (SEATA) Annual Meeting, held this year in Greenville, SC. The annual meeting brings together leaders from SALT agencies to address the most…
SALT trivia – June 24, 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: According to a recent Massachusetts Department of Revenue newsletter, people…
Institute for State Policy Leaders’ State Tax Policy Seminar
Federal tax changes continue to ripple through state revenue systems, and the implications are only becoming more complex.
This week, SALT Partner Charlie Kearns will speak at the Institute for State Policy Leaders’ State Tax Policy Seminar in Arlington,…
Back to school (in July!): NYU’s SALT courses return
From ads to assets: Illinois’ expanding tax base
SALT trivia – June 17, 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: On June 5, Illinois Governor JB Pritzker announced a pause…


