On September 28, 2026, the Illinois Department of Revenue (the “Department”) released draft proposed rules (the “Draft Proposed Rules”) implementing the Digital Asset Tax Act (the “Act”), which was enacted as part of Senate Bill 3019. Notably, the Draft Proposed
SALT Savvy
SALT Savvy, published by Baker McKenzie, focuses on state and local tax (SALT) issues affecting businesses and individuals. The blog covers developments in tax legislation, regulations, and court decisions at the state and municipal levels, including topics such as tax uniformity, business corporation tax regulations, tax treatment of emerging technologies like artificial intelligence, and implications of federal tax reforms on state tax systems. It also addresses practical compliance considerations, tax policy changes, and enforcement trends relevant to SALT practitioners and taxpayers navigating complex multi-jurisdictional tax environments.
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How Tax Policy Shapes Data Center Growth In Texas and Illinois
By Stephen Long & Doug Wick
Artificial intelligence is fueling an unprecedented surge in demand for hyperscale data centers—massive, billion-dollar projects at the center of a high-stakes interstate competition. In this article, Stephen Long in Dallas and Doug Wick in Chicago examine how Texas has emerged…
Targeted Advertising and Social Media Taxes Headline Illinois General Assembly’s Sweeping Eleventh Hour FY27 Budget Bill
By Ted Bots, Drew Hemmings & Doug Wick
In the early hours of June 1st, the Illinois legislature passed Senate Bill 3019 (“SB3019”) as part of its 2027 fiscal year budget bill, with major implications for online advertisers and social media companies. The bill is expected to officially…
Utah Enacts New Tax on Targeted Advertising
On March 26, 2026, Utah Governor Spencer Cox signed Senate Bill 287 (“S.B. 287”) into law, establishing a new tax on certain businesses engaged in targeted advertising in the state. The tax, which will be levied beginning January 1, 2027,…
Yet Another State Effort to Narrow Public Law 86‑272 Heads to Court
States are continuing to try to limit the scope of Public Law 86‑272 (“P.L. 86-272”), and a recently filed Wisconsin case highlights this trend. On January 28, 2026, Crutchfield Corporation and Crutchfield New Media, LLC (collectively, “Crutchfield Companies”) filed a…
California Court Allows Three‑Factor Formula based on Alternative Apportionment and Invalidity of Special Industry Regulation
A recent decision out of the Los Angeles County Superior Court marks a significant win for taxpayers involving the use of alternative apportionment and successful challenges to the Franchise Tax Board’s (“FTB”) regulations, which the court found to be inconsistent…
New York Appellate Court Affirms Entity‑Level QETC Requirements for Combined Groups
In Matter of Charter Communications, Inc. v New York State Tax Appeals Tribunal, CV-24-0971 the New York Supreme Court, Appellate Division, Third Department (New York’s intermediate appellate court, the “Court”) recently held that Charter Communications, Inc. and its combined affiliates…
2026 State and Local Tax Amnesty Programs: What Businesses Need to Know
Heading into 2026, several states are offering tax amnesty programs that can help businesses resolve outstanding liabilities with reduced penalties and interest. These programs provide a valuable opportunity to clean up past obligations and reduce the impact of future tax…
New Year, New Taxes: Chicago Enacts Nation’s First Social Media Tax Among Other Changes
By Ted Bots, Drew Hemmings & Doug Wick
The City of Chicago begins its 2026 fiscal year with a new budget containing several key tax changes (linked here), headlined by a new “Social Media Amusement Tax” (or “SMAT”). Here’s what you need to know to stay on…
Pennsylvania Supreme Court Strikes Down Pittsburgh’s “Jock Tax” on Nonresident Performers
In a unanimous decision issued on September 25, 2025, the Pennsylvania Supreme Court invalidated the City of Pittsburgh’s controversial Nonresident Sports Facility Usage Fee (commonly referred to as the “Jock Tax”), a 3% levy imposed solely on nonresident athletes and…