Almost all law schools require criminal law, typically in the first year. Among the memorable lessons of that course is that theft is not a single idea. It is a family of offenses involving the wrongful taking or keeping property
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.
Eversheds Sutherland is proud to sponsor the State and Local Tax Controversy program at the Tax Executives Institute’s 2026 Audits and Appeals Seminar, held at the Capital One Conference Center in Tysons, VA.
State and Local Tax sessions include:
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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’s supreme court recently ruled that a fee imposed…
In this episode of the SALT Shaker Podcast, hosts and Partners Jeremy Gove and Chelsea Marmor discuss the New York Appellate Division’s recent decision in Paychex v. Department of Taxation and Finance. Although the underlying dispute concerns whether certain…
The California Office of Tax Appeals (OTA) held that severance payments and employer-paid medical premiums received following an employee’s termination constituted income from intangible personal property and were therefore sourced to the taxpayer’s Nevada domicile. The taxpayer, a former California-based…
In this installment of “A Pinch of SALT,” published by Tax Notes State, Partners Michele Borens and Jeremy Gove examine the evolving role of special industry apportionment rules and the Multistate Tax Commission’s efforts to modernize them.
The authors explore the history…
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 currently has the highest average combined state and…