In Tyson Chicken, Inc. v. Hudson, the Arkansas Supreme Court addressed whether rented wooden shipping pallets used to deliver chicken products qualify for the state’s sale for resale exemption. The court concluded they do not, affirming the circuit court’s grant
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 5
SALT trivia – July 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: Voters in which state will decide this August whether to…
Protecting tax data in the age of AI
In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor welcome Deepa Menon, a fellow partner in the firm’s Tax Practice Group who focuses her practice on privacy, cybersecurity and AI issues. Together, they discuss the data that tax…
Matson’s Musings: Georgia’s new Tax Court
SALT trivia – July 15, 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 recently approved a first-of-its-kind tax on electricity consumed…
Texas franchise tax on airline revenue grounded by federal preemption
A Texas Court of Appeals held that the federal Anti-Head Tax Act (“AHTA”) preempts Texas from imposing its franchise tax on American Airlines’ revenues from baggage fees, passenger ticket sales, and freight transportation. The case presented an issue of first…
SALT Pet of the Month: Olaf
All bets are off: Indiana’s add-back statute doesn’t cover intrastate wagering excise taxes paid to other states
In PENN Entertainment, Inc. v. Indiana Department of State Revenue, a unanimous Indiana Supreme Court reversed the tax court’s grant of summary judgment for the Indiana Department of Revenue requiring PENN Entertainment to add back approximately $2 billion in wagering…
Matson’s Musings: Thoughts from SEATA 2026 Conference
SALT trivia – July 8, 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: New York City recently adopted its fiscal year 2027 budget…


