SALT Insights, published by Akerman LLP, focuses on state and local tax (SALT) issues affecting businesses, particularly in areas such as nexus, sourcing, and tax compliance. The blog covers developments in state tax regulations, constitutional challenges to tax regimes, and the impact of federal laws like Public Law 86-272 on state taxation authority. It addresses topics including taxation of digital goods and services, sales and use tax complexities, home rule jurisdiction tax issues, and evolving interpretations of tax statutes in the context of e-commerce and telecommunications. The blog provides analysis of legal challenges and regulatory changes shaping state and local tax landscapes.