GeTtin' SALTy Podcast

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...

In this episode of GeTtin' SALTy, host  Nikki  Dobay is joined by Morgan Scarborough, VP of Tax Policy at MultiState Associates, to get caught up on all things state tax legislation through the second quarter of 2023.  Morgan provides an overview of where the state legislatures are at currently, and then the two discuss the major trends we have seen this year as well as what hasn't happened.  Morg...

In this episode of GeTin' SALTy, host Nikki Dobay is joined by Shail Shah, Shareholder in the San Francisco office, about state pass through entity taxes.  These PTEs—as they have become known—have been enacted in more than 30 states and were created by the states to help certain taxpayers "workaround" the federal cap on the state and local tax deduction that was enacted with the Tax Cuts and Jobs...

In this episode of GeTin' SALTy, host Nikki Dobay is joined by Max Behlke, Deputy Executive Director of the  Institute for State Policy Leaders . During the conversation, Nikki and Max discuss ISPL's mission of "informed policy through collaboration" and what ISPL plans to bring to the state tax policy arena.  They also discuss ISPL's upcoming Tax Academy, which will be held in DC later this month...

In this episode of GeTin' SALTy, host Nikki Dobay is joined by Greenberg Traurig Of Counsel DeAndré Morrow for a conversation about the Maryland Digital Advertising Tax, which was recently upheld by the Maryland Supreme Court on a procedural issue.  DeAndré and Nikki discuss the taxes extensive legislative history, the ongoing litigation, and where the current state of this tax stands. For more in...

In this episode of GeTtin' SALTy, host Nikki Dobay is joined by Sharonne Bonardi , Executive Director of the Federation of Tax Administrators (FTA).  Sharonne provides an overview of the FTA's history and mission.  Nikki and Sharonne also discuss the FTA's five-year strategic plan , the two discuss FTA's robust meeting schedule and how non-state folks can get involved with the FTA.  They then spen...

In this episode of GeTtin' SALTy, host Nikki Dobay is joined by Jeff Newgard , Principle at Peak Policy, to discuss the Oregon legislative session as well as a bill that is being considered that would require alignment to the state tax base for any local income tax.  The bill is meant to address the significant increase in tax compliance and administration complexities that have been unfolding ove...