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
SALT Shaker
Shaking things up in state and local tax
The SALT Shaker blog, published by Eversheds Sutherland LLP, focuses on state and local tax (SALT) issues, including legislative developments, tax litigation, administrative changes, and emerging revenue streams. It covers topics such as tax policy updates, court rulings affecting state and local taxation, digital economy tax challenges, and practical implications for businesses and taxpayers. The blog also features interactive content like trivia to engage readers on SALT knowledge. It serves as a resource for understanding evolving tax regulations, enforcement trends, and strategic considerations in the state and local tax landscape.
Latest from SALT Shaker - Page 11
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
SALT trivia – May 6, 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: A bill was introduced in the Pennsylvania General Assembly that…
SALT team to present at four industry conferences this week
Members of our SALT team will participate in four conferences this week, covering emerging state tax controversies and key developments affecting the hospitality, communications and broader business landscape.
HOTEC Hospitality Tax Conference
SALT Partners Ted Friedman and Charlie Kearns will…
SALT trivia – April 29, 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: Subject to budget approval, the MTC agreed to reduce the…
A Texas two-step on franchise tax: Lessons from NuStar and American Airlines
In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor break down two noteworthy Texas franchise tax decisions that provide important guidance on sourcing and federal preemption.
The hosts first discuss NuStar Energy LP v. Hancock…
Sew what? Ohio Supreme Court concludes apparel wholesaler’s evidence is insufficient for a refund
The taxpayer, a designer, marketer, and wholesaler of apparel and other fashion accessories, shipped products to its customer’s Ohio distribution center. The taxpayer argued that most of its products were subsequently shipped by its customer outside of Ohio after being…
U.S. District Court swipes banking industry group’s effort to block Illinois’ law banning interchange fees on tax and tips
The U.S. District Court for the Northern District of Illinois ruled that the National Bank Act (NBA) does not preempt Illinois’ Interchange Fee Prohibition Act (IFPA), which prohibits credit card and debit card transaction processors from charging interchange fees on…
SALT trivia – April 22, 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: An appellate court of which state recently held that COVID-19…
