New York City’s Department of Finance (DOF) has issued the first tranche of proposed regulations under new Chapter 11A of Title 19 of the Rules of the City of New York (Proposed Rules) to implement its 2015 corporate tax reform—moving
SeeSALT
SeeSALT is a blog published by Pillsbury Winthrop Shaw Pittman LLP that focuses on state and local tax (SALT) issues. It covers developments in tax legislation, regulatory changes, and litigation affecting state and local taxation. The blog discusses topics such as wealth tax initiatives, corporate tax reforms, tax policy conferences, and administrative rulings. It also addresses compliance challenges, nexus and sourcing disputes, tax credits, and the impact of tax laws on businesses and individuals. SeeSALT provides updates on tax enforcement, procedural developments, and emerging trends in SALT practice, with a particular emphasis on California and New York tax matters.
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Billion-Dollar Question: California Initiative Targets the Ultra-Wealthy with One-Time Tax

Proponents have filed a California ballot initiative proposing a one-time wealth tax on individuals with more than $1 billion in net worth. The “2026 Billionaire Tax Act” would impose, for tax year 2026, a 5% tax on “all forms…
2025 Annual Meeting of the Tax Bar and Tax Policy Conference
Pillsbury SALT attorneys Carley Roberts, Robert P. Merten III and Jeff Phang will be presenting at this year’s Annual Meeting on November 12–14, 2025.

Robert P. Merten III: Nuts and Bolts Bootcamp
Wednesday, November 12
This workshop is designed specifically…
TEI New York Chapter 62nd Annual Symposium
Pillsbury SALT partner Zachary Atkins will be presenting at TEI’s New York Chapter 62nd Annual Symposium on November 19.

Zack will be speaking on the topic “State and Local Tax – Swallowing the Whole: Aggressive Taxation of Services.”
For more…
2025 TEI Annual Conference
Pillsbury SALT associate Breanna Zagorski will be presenting at the 2025 TEI Annual Conference on Oct. 28, 2025.

Breanna will be presenting on the topic “From Cloud to Checkout: Navigating SALT in the Digital Marketplace.” TEI’s 80th Annual Conference is…
32nd Annual Paul J. Hartman State & Local Tax Forum
Pillsbury SALT partners Carley Roberts, Zachary Atkins and Aruna Chittiappa will be presenting at the 32nd Annual State and Local Tax Forum taking place Oct. 27–29, 2025.

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Sourced and Settled: California FTB Finalizes its Long-Awaited Market-Sourcing Regulation, Applicable to Tax Year 2026 and Beyond
After nearly a decade in development, the California Franchise Tax Board (FTB) has finalized its amended market-based sourcing regulation under Regulation Section 25136-2, which governs the sourcing of receipts from services and intangible property.
The regulation was approved by the…
Pillsbury SALT Recognized in Best Lawyers 2026
Congratulations to our Pillsbury SALT team for earning recognition in the 2026 edition of Best Lawyers in America.
Partners Breann Robowski, Carley Roberts, Craig Becker, and Jeffrey Vesely were honored for their work in Litigation and Controversy – Tax and…
COST 56th Annual Meeting
Join Pillsbury SALT partners Zachary Atkins and Evan Hamme for their presentations at COST’s 56th Annual Meeting.

On September 18, Zack will join fellow panelists to discuss the topic, “Deep Dive into COST of Performance and Market-Based Sourcing: Methods of…