A California appeals court held that taxpayers challenging city fees as unconstitutional without seeking a refund need not exhaust their administrative remedies. The taxpayers alleged that the City of Azusa’s sewer and trash franchise fees violated Proposition 218, Article XIII
SALT Shaker
Shaking things up in state and local tax
COST 2025 Spring Conference and Audit Sessions
Members of our SALT team are excited to present at COST’s 2025 Spring Conference and Audit Sessions, held in New Orleans, LA from April 28 to May 1. Sessions will cover a wide range of topics, including digital products, transfer pricing,…
SALT Pet of the Month: Astro
Meet Astro, a charming Basenji who belongs to Amanda Nelson, Senior Manager of Indirect Tax at Salesforce. Astro is three years old and got his name from the lovable and loyal character on the Jetsons. Astro’s unique breed is known…
SALT trivia – April 23, 2025
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: Which state enacted bills that would reduce the personal income tax…
Illinois appellate court holds subsidiary not an 80/20 company
By Alla Raykin
An Illinois appellate court held that a PepsiCo, Inc. subsidiary—Frito-Lay North America, Inc. (FLNA)—was not an 80/20 company excluded from PepsiCo’s unitary group. Illinois excludes 80/20 companies for the unitary group, where such companies have over 80% of their payroll…
SALT trivia – April 16, 2025
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: Mississippi enacted a bill that would tax what type of beverage…
Legal Alert: Georgia’s 2025 legislative session – Tax legislation overview
During the 2025 legislative session, the Georgia General Assembly passed several notable tax related bills including further decreasing the income tax rate and extending the time period for taxpayers to protest and appeal the Department of Revenue’s assessments. Additionally, the…
SALT trivia – April 9, 2025
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: In what northeastern state was a bill recently introduced that would…
Analyzing Hologic, Inc. v. Stepp: Key takeaways
In the latest episode of the SALT Shaker Podcast, Eversheds Sutherland Counsel Jeremy Gove and Chelsea Marmor explore a new, concise podcast format that provides updates on recent noteworthy cases.
Jeremy and Chelsea examine a New Hampshire court’s decision in…
Texas Supreme Court holds that correctional facilities are not exempt as government instrumentality
The Supreme Court of Texas ruled that a corporation that owns and operates correctional facilities was not exempt from sales and use taxes as an unincorporated instrumentality of the United States or Texas. The corporation runs private prisons and enters into…