The New York Appellate Division unanimously affirmed a lower court order holding that New York’s regulation 20 NYCRR 1-2.10 – which addresses the application of P.L. 86-272 to Internet-based business activities – is not preempted by the federal statute. The
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SALT trivia – May 20, 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: Recently, Pennsylvania introduced a bill that would a create a
When the computer does the accounting: Ohio taxes automated ledger services
On remand from the Ohio Supreme Court, the Ohio Board of Tax Appeals (BTA) applied the true object test to determine whether charges paid by Cincinnati Federal Savings & Loan (Cincinnati Federal) to Fiserv constituted taxable automatic data processing (ADP)
On the road again: SALT team presents at TEI and COST events this week
The SALT team is gearing up for a busy week on the conference circuit, with attorneys presenting at TEI and COST programs across the country.
Tax Executives Institute (TEI) Region 9 Conference
We’re looking forward to TEI’s 2026 Region 9
Federal preemption primer: The Supremacy Clause and state tax limits
In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor introduce federal preemption and how the Supremacy Clause limits state taxing authority. When federal and state laws conflict, federal law controls, requiring state law to give
SALT trivia – May 13, 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 Texas Supreme Court recently ruled that a company’s oral
SALT Pet of the Month: Sam
This month, we’re excited to feature Sam, the adventurous desert tortoise belonging to Nicole Kahn, Indirect Tax Manager at Zoom.
Sam joined Nicole’s family about three years ago after being inherited from her grandfather. Originally short for “Samuel,” the name
Who doesn’t want to be a Washington millionaire?
In this installment of “A Pinch of SALT,” published by Tax Notes State, Partner Charlie Kearns examines Washington’s newly enacted “millionaire’s tax,” which takes effect in 2028 with returns due in 2029. The law imposes a 9.9% tax on Washington taxable
Tax me once, twice, but not thrice: Massachusetts ATB rejects double tax penalty on auto repair
The Massachusetts Appellate Tax Board (ATB) held that an auto body repair shop owed sales tax on the full receipts from its repair services because it failed to separately state nontaxable labor charges from taxable tangible personal property costs, notwithstanding
SALT Scoreboard – First Quarter 2026
This is the first edition of the Eversheds Sutherland SALT Scoreboard for 2026. For more than a decade, we have tallied the results of what we deem to be the significant taxpayer wins and losses and analyzed those results.
This