GeTtin' SALTy Podcast

In this episode of GeTin' SALTy, host Nikki Dobay is joined by Alan Pasetsky, Tax Policy Advisor for the Global Business Alliance (GBA), for a discussion of an article recently published by Michael Mazerov, which advocated for mandatory worldwide combined report. Alan and Nikki discuss the numerous issues with Mazerov's arguments in the article and rebut the underlying premises and assumptions he...

In this episode of GeTin' SALTy, host Nikki Dobay is joined by Luke Morris, Assistant Secretary for the Louisiana Department of Revenue, and Zack Wyatt, Legislative Director for the Missouri Department of Revenue, for a discussion regarding how state tax administrators approach tax policy. Luke and Zack have been presenting on this issue at the Federation of Tax Administrators (FTA) annual and reg...

In this episode of GeTin' SALTy, host Nikki Dobay is once again joined by Jared Walczak, Vice President of State Projects at the Tax Foundation for a discussion of an Oregon ballot measure (IP17) that is on the verge of qualifying for the November election. If passed by voters,  IP17 would amend Oregon's Corporate Minimum tax by eliminating the current cap and imposing a 3% gross receipts tax on a...

In this episode of GeTin' SALTy, host Nikki Dobay is once again joined by Peter Blocker, Vice President of Policy at the California Taxpayers Association (CalTax), for a discussion of the recently passed California budget. Although California Governor Gavin Newsome stated he would reject tax increases, the budget as passed includes significant tax increases. Peter and Nikki discuss those tax incre...

In this episode of GeTin' SALTy, host Nikki Dobay is joined by two MultiState Associate superstars—Morgan Scarboro (V.P. of Tax Policy) and Ryan Maness (Director and Tax Counsel) for a midyear SALT legislative recap.   Nikki, Morgan, and Ryan discuss state revenues to date, significant SALT proposals that have been debated this year, and the political landscape both to date and post-election.   As...

In this episode of GeTtin' SALTy, host Nikki Dobay is joined by Ryan Minnick, Chief Operating Officer of the Federation of Tax Administrators (FTA), to catch-up on Ryan's work at the FTA. Ryan and Nikki also discuss FTA's mission and work, and how integral its meetings (national and regional) are to its mission and work. Finally, Ryan and Nikki discuss their favorite things about San Antonio! And,...

In this episode of GeTtin' SALTy, host Nikki Dobay is joined by Brad Scott, Director of Finance at Halstead Beads, to discuss where sales tax collection requirements are at six years after the landmark Wayfair decision. Brad and Nikki discuss Halstead's Louisiana litigation and its implications, how small businesses are continuing to deal with  the Wayfair decision and his continued advocacy on th...

In this episode of GeTtin' SALTy, host Nikki Dobay is joined by GT Shareholder Shail Shah for a discussion of some recent decisions released by the California Office of Tax Appeals (OTA). Shail provides an overview of what is likely the OTA's most significant case to date, in which the OTA ruled that a water's-edge filing taxpayer was entitled to include 100 percent of certain dividend income unde...

In this episode of GeTin' SALTy, host Nikki Dobay is joined by Jared Walczak, Vice President of Special Projects at the Tax Foundation. Jared catches Nikki up on Tax Foundation's impression of 2023, and then the two discuss what Jared has been focused on this legislative session. Jared and Nikki then delve into property tax "relief," which seems to be the topic de jour for many state policy makers...

In this episode of GeTtin' SALTy, host Nikki Dobay is joined by Vice President of Policy at the California Taxpayers Association, Peter Blocker, to discuss the California 2024 legislative session.  Peter provides an update of the revenue outlook and goes on to discuss the Governor's budget as well as other ideas being considered by the legislature. Nikki and Peter specifically discuss the Californ...

In this episode of GeTtin' SALTy, host Nikki Dobay is joined by GT colleague Samantha Trencs to discuss a potpourri of 2024 SALT legislative hot topics.  Sam walks through several east coast bills of interest, including Virginia's budget bill, a Maryland bill that would expand the sales tax base to virtually all services, and the New Jersey governor's proposal to basically bring back the corporate...

In this episode of GeTtin' SALTy, host Nikki Dobay is joined once again by Jeff Newgard, Principal at Peak Policy, for a chat about Oregon.  First, Jeff provides an overview of the 2024 Oregon legislative session and the tax bills to watch this, including the reconnect bill and a bill that would ensure taxpayer confidentiality at the local level.  Jeff and Nikki also discuss the "super-majority" v...

In this episode of GeTtin' SALTy, host Nikki Dobay is joined by Angela Pitale, Senior Tax Policy Advisor with Multistate Associates, to discuss a series of articles Angela recently penned on the practical and policy considerations that state policy makers should examine when considering mandatory combined reporting proposals. Angela provides an overview of her articles, highlighting the purpose fo...

In this episode of GeTtin' SALTy, host Nikki Dobay is joined by Nancy Prosser, General Counsel of the Multistate Tax Commission (MTC), for a discussion about the MTC and its work.  Nancy walks through the MTC's history and mission, and Nikki and Nancy discuss how the MTC currently operates and works on behalf of its member states.  Finally, Nancy turns the table on Nikki and asks here a surprise n...

In the first episode of GeTtin' SALTy in 2024, host Nikki Dobay is joined by GT Shareholder Shail Shah to catch-up on some significant 2023 cases and what to expect in 2024.  As is often the case when Shail joins the podcast, the two get into a deep discussion of the most recent California cases that have been decided or are pending.  Shail and Nikki also talk about how the American Catalog Mailer...

In the final episode of GeTtin' SALTy for 2024, host Nikki Dobay is joined by Alysse McLoughlin, a Partner with Jones Walker, to discuss the potential state and local tax implications of the Supreme Court's upcoming decision in Moore v. U.S. As a follow-up to Part I of the discussion with Joe Bishop-Henchman of NTU, Alysse and Nikki jump right into various nuances of the Moore case and the range o...

In this episode of GeTtin' SALTy, host Nikki Dobay is once again joined by Morgan Scarboro, Vice President of Tax Policy at MultiState Associates, for a lively review of the major SALT policy issues of 2023.  Morgan and Nikki discuss some of the significant state legislative items that were passed in 2023, those that didn't, and what they expect for the 2024 legislative season, which is quickly ap...

In this episode of GeTtin' SALTy, host Nikki Dobay is once again joined by DeAndré Morrow, Of Counsel in GT's Washington D.C. office, to provide an update on the quagmire that is the Maryland Digital Advertising Tax (DAT).  Since Nikki and De last discussed the Maryland DAT on the podcast (click here to listen to that episode), a lot has happened on the procedural front. Nikki and DeAndre delves i...

In this episode of GeTtin' SALTy, host Nikki Dobay is joined by Joe Bishop-Henchman, Executive Vice President at the National Taxpayers Union Foundation (NTUF), for part I of a discussion of  Moore v. United States , which is currently pending at the U.S. Supreme Court. Joe and Nikki discuss the specific issues raised by the  Moore  case, the potential and possibly far-reaching impact on the Inter...

In this episode of GeTtin' SALTy, host Nikki Dobay is joined by Rob Gutierrez, President and Chief Executive Officer of the California Taxpayers Association (CalTax) for a discussion of the California legislative session.  Rob provides an overview of the session, which adjourned on September 14, discussing what did and didn't pass this year.  Rob and Nikki then discuss the 2024 ballot initiatives...

In this episode of GeTtin' SALTy, host Nikki Dobay is joined by Meredith Beeson, Senior Director of State Affairs at the Global Business Alliance (GBA).  Meredith and Nikk dive into a discussion about the various iterations of combined reporting and the significant challenges that mandating worldwide combined reporting creates for taxpayers.  The two discuss some of the recent state mandatory worl...

Summary - In this episode of GeTtin' SALTy, host Nikki Dobay is joined by GT Shareholder Shail Shah to discuss all three recent California state tax cases. Shail and Nikki start by discussing two recent decisions issued by the California Office of Tax Appeals (OTA):  In the Matter of the Appeal of Southern Minnesota Beet Sugar Co-op.,  2023-OTA-342P and  Appeal of Janus Capital Group, Inc. & Subsi...

In this episode of GeTtin' SALTy, host Nikki Dobay is joined by Carol Portman, President of the Taxpayers' Federation of Illinois (TFI), to discuss all things Illinois SALT. Carol and Nikki catch-up on the 2023 legislative session and what might happen during the veto session later this fall. They also discuss the recent election in Chicago and the potential impact on local taxes in the city. Fina...

In this episode of GeTtin' SALTy, host Nikki Dobay is joined by Lucy Dadayan, Principal Research Associate with the Urban-Brookings Tax Policy Center at the Urban Institute, to discuss the state of state tax revenues.  Specifically, Lucy and Nikki discuss how states have fared on the revenue front over the past year and how things are looking going into 2024.  Lucy also reflects on her recent blog...

In this episode of GeTtin' SALTy, host Nikki Dobay is joined by  Jeff Newgard , Principal at Peak Policy, to catch up on how the 2023 Oregon legislative session shook out.  The 2023 session was full of drama here in Oregon, and Jeff provides a blow-by-blow on all things tax related.  Specifically, Jeff and Nikki discuss several missed opportunities during the session, Oregon newly reinstituted R&D...