Topic
State Taxation
189 published works
SALT Shaker
From the courtroom to the newsroom: Covering the biggest SALT stories
By Jeremy Gove, Chelsea Marmor
What makes a state tax case newsworthy, and how do reporters keep up with developments across 50 states and countless jurisdictions? In this episode of the SALT Shaker Podcast, hosts…
SALT Shaker
Join our SALT team at TEI Audits & Appeals and COST programs this week
Our SALT team will be sharing insights this week at two leading industry programs covering state tax audits, controversy, litigation strategy and Maryland's digital tax developments. 2026 TEI Audits &…
SALT Shaker
Building the case before court: Key questions in tax controversy
By Jeremy Gove, Timothy Gustafson, Chelsea Marmor
In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor welcome Partner Tim Gustafson to discuss the latest “A Pinch of SALT” column in Tax Notes…
SALT Insights
Lessons from the Maryland Tax Court: Is the Fair Relation Test Having Its Moment?
By Stefi George, Dakota Newton
The U.S. Supreme Court’s seminal decision in Complete Auto Transit provides that a state tax satisfies the requirements of the Dormant Commerce Clause if the tax: Is applied to an…
SALT Shaker
Massachusetts Appellate Tax Board rejects Finnigan sales reallocation for P.L. 86-272 protected affiliate
By Charles Capouet, Olivia Dibb
On July 22, 2026, the Massachusetts Appellate Tax Board held that the Massachusetts Commissioner of Revenue could not use a Finnigan-style sales reallocation rule to include Massachusetts receipts of a…
GT SALT Watch
After Years of Procedural Battles, Maryland Tax Court Holds Digital Advertising Tax Unlawful
After years of litigation focused largely on procedural questions, the Maryland Tax Court has issued three significant decisions addressing the merits of Maryland’s Digital Advertising Gross Revenues Tax).
GT SALT Watch
GeTtin’ SALTy Episode 81 | Washington’s B&O Tax: Time for a Change?
In this episode of the GeTtin' SALTy podcast, Nikki E. Dobay and Washington State Representative April Berg discuss a proposal to replace Washington's longstanding B&O tax with a margins-based tax…
GT SALT Watch
GeTtin’ SALTy Episode 78 | California Dreamin’ of More Taxes: Budget Surprises, Taxation of SaaS, and a Crowded Ballot
California's tax landscape is shifting fast. This episode breaks down Governor Newsom's newly signed budget, including a SaaS sales tax and credit limitations, alongside the ballot measures California voters will…
SALT Shaker
2026 Southeastern Association of Tax Administrators (SEATA) Annual Meeting
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…
SALT Shaker
Institute for State Policy Leaders’ State Tax Policy Seminar
Federal tax changes continue to ripple through state revenue systems, and the implications are only becoming more complex. This week, SALT Partner Charlie Kearns will speak at the Institute for…