Building on our prior Tax Notes State article that examined the history, purpose and policy rationale behind 80/20 company rules, Partners Jeff Friedman and Ted Friedman, and Associate Stephanie Terinoni, revisit the topic in this installment of “A Pinch of
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 2
New Jersey Tax Court upholds internet activity rules that narrow P.L. 86-272 protection
On October 1, 2026, the Tax Court of New Jersey ruled against the American Catalog Mailers Association (ACMA) in its challenge to the Division of Taxation’s 2025 regulations addressing when internet activity conducted by a foreign corporation within New Jersey…
Virginia’s change to its policy of blended apportionment
Virginia has a longstanding administrative policy requiring blended apportionment for corporate partners of partnerships engaged in business in the Commonwealth. A Virginia Department of Taxation bulletin changed that treatment relating to non-unitary partnerships.
In 2024, the Virginia Court of Appeals in…
SALT trivia – October 7, 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: What popular brewery attraction was recently held taxable by Virginia…
Taxing Issues webinar: State Conformity to the OBBBA: The Decoupling Wave
As states continue to respond to the federal tax changes enacted under the One Big Beautiful Bill Act (OBBBA), questions surrounding conformity, selective decoupling and the resulting compliance challenges are rapidly taking center stage for taxpayers and practitioners alike.
On…
Matson’s Musings: How MTC’s fall meetings came to Savannah
Texas Comptroller revises data processing tax on marketplace fees
In an official press release on September 30, 2026, Texas Comptroller Don Huffines announced that fees charged by marketplaces will no longer be subject to sales tax as data processing. This development is welcome news to marketplaces that were challenging…
SALT trivia – September 30, 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: Beginning October 1, 2026, Alabama’s new excise tax will apply…
Conference calls and crude oil: Gaining a new perspective on practicing SALT
SALT trivia – September 23, 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: Beginning October 1, 2026, peer-to-peer vehicle sharing providers will be…

