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 –
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.
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…
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…
The California Court of Appeal held that a Texas radiologist did not owe California personal income tax because it did not operate a unitary business in the state. During the years at issue, a medical corporation sent the Texas radiologist…
In a recent decision, the Tennessee Court of Appeals addressed the business tax treatment of software licensing, cloud hosting, and cloud-based services, delivering a split decision with significant implications for taxpayers.
Background
SAP America, Inc. is a Delaware corporation engaged…
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 U.S. Supreme Court recently considered a tax foreclosure case involving…
SALT Partner Jeff Friedman is looking forward to speaking during the 2026 Southeastern Association of Tax Administrators (SEATA) Annual Meeting, held this year in Greenville, SC. The annual meeting brings together leaders from SALT agencies to address the most…
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: According to a recent Massachusetts Department of Revenue newsletter, people…