The U.S. Supreme Court’s seminal decision in Complete Auto Transit provides that a state tax satisfies the requirements of the Dormant Commerce Clause if the tax:
Lessons from the Maryland Tax Court: Is the Fair Relation Test Having Its Moment?
Latest from SALT Insights
Two States, One Shift: California and Colorado Move To Tax SaaS
Unlike many other states, California and Colorado have historically excluded software as a service (SaaS) from their definition of tangible personal property, exempting from sales tax most digital transactions.[1] However, in the span of about three weeks this June,
Complexities Emerge for Property Owners Facing NYC’s New “Pied-à-Terre Tax”
New York City’s “pied-à-terre tax,” enacted on May 28, 2026, took effect on July 1, 2026. This new annual property tax surcharge targets certain high-value residential properties in New York City that do not serve as their owner’s primary residence.
Is Social Media Tax Worth a Follow?
The City of Chicago’s widely reported first-of-its-kind Social Media Amusement Tax (the Chicago SMAT) went into effect on January 1, 2026, promising to deliver tens of millions of dollars of additional revenue to the City. Whether the Chicago SMAT will
Massachusetts’ Latest Attack on P.L. 86-272
Massachusetts is the latest state to attempt to narrow the scope of Federal law P.L. 86-272. On October 10, the Commonwealth issued final regulations targeted at cookies placed on computers or other electronic devices of in-state customers, as well as
Not-So-Sweet Home: Alabama Lawsuit Risks Constitutional Challenges to the State’s Sales/Use Tax Regime
In mid-August, Alabama cities and a school district (“localities”) sued the commissioner of the Alabama Department of Revenue seeking, in essence, to “de-simplify” the state’s sales and use tax system.[1] The localities claim the “why” of their case is
What’s Next for the Evolution of Public Law 86-272?
For over 65 years, Public Law 86-272 has dictated a state’s ability to assert income tax on an out-of-state business. While the 1959 federal law predated the emergence of e-commerce and digital services and could not have anticipated the way
A “Source” of Consternation? The Taxation of Telecommunications Companies in Florida
Like many states, Florida’s corporate income tax regime has special rules applicable to telecommunications companies. The tricky part about taxing the telecommunications industry is how to source receipts earned from providing interstate telecommunications services. Put differently, when is a state
Taxing the Intangible: Applying Conventional Definitions to Modern Digital Products
In an ongoing battle against Netflix Inc., the Colorado Department of Revenue has argued that the historical definition of “tangible personal property” is sufficiently broad as to encompass digital goods — including streaming subscriptions.[1] The case, currently in the
It’s None of My Business! Arkansas Court Rules on Business v. Non-Business Income Distinction
Income received by a multistate business is either “business income” or “non-business income.” Although this labeling appears innocuous, the distinction between these two categories of income matters greatly to taxpayers and state departments of revenue alike. While business income is