In The Retail Property Trust v. Orange County Assessment Appeals Board No. 1, the California Fourth District Court of Appeal affirmed the denial of property tax disaster relief to the owner of the Brea Mall, holding that neither COVID-19-related closure
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Matson’s Musings: Release the manuals
I am somewhat surprised by the number of states that do not make their audit manuals publicly available online. A state tax agency’s audit manual is a guidance document that explains the procedures, policies, and standards their auditors should follow
Arkansas Supreme Court affirms denial of Tyson’s sales tax refund on pallet rentals
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 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
This month marks the beginning of operations for Georgia’s new Tax Court, which replaces the old Georgia Tax Tribunal. While the tribunal operated within the executive branch as part of the Office of State Administrative Hearings, the 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
This month, we’re featuring Olaf, the lovable Ragdoll cat belonging to Mark Saporsky, Staff Attorney in Atlanta.
Olaf came with his name, and it couldn’t be more fitting. Named after the snowman from Frozen, he lives up to it –
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