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
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SALT Pet(s) of the Month: Rackham and Abbie
This month’s featured pets are Rackham and Abbie, the seafaring companions of Perry Cooper, Senior Legal Reporter at Bloomberg Law.
Rackham, a 9-year-old Mini Australian Shepherd, is named after the 18th-century pirate Calico Jack Rackham, who was reportedly better known
Matson’s Musings: Are all MTC members the same?
At its inception, membership in the Multistate Tax Commission (MTC) was straightforward. It consisted of each state that was a party to the Multistate Tax Compact – that is, each state that had statutorily enacted it. Those members, including the
Special industry apportionment rules – refresh or fade away?
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
SALT Scoreboard – Second Quarter 2026
This is the second 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
SALT trivia – August 12, 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: Which state currently has the highest average combined state and
Matson’s Musings: Portal peril
Sorry to disappoint science fiction or fantasy fans, but this won’t be a discussion of the portals that create doorways to other worlds, dimensions, or universes. Rather, these perilous portals are authenticated systems through which taxpayers access and manage accounts
Tax argument kicked to the curb: Nebraska Supreme Court holds charge on off-airport parking operator is a lawful fee
In Park ‘N Go of Nebraska v. Airport Authority of the City of Omaha, the Nebraska Supreme Court considered whether a charge imposed on off-airport parking operators was an unconstitutional tax or a permissible user fee. A 2021 Airport Authority
SALT trivia – August 5, 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 Chamber of Digital Commerce recently filed a lawsuit challenging
California’s sales tax expansion: What businesses need to know
California has enacted one of its most significant sales tax changes in decades, expanding the state’s sales tax base to include electronically delivered and remotely accessed software. In this episode of the SALT Shaker Podcast, hosts and Partners Jeremy Gove