The SALT Shaker Podcast

This episode of the SALT Shaker Podcast welcomes a new voice into the mix, Eversheds Sutherland Associate Laurin McDonald . Laurin joins host and Associate Jeremy Gove to describe 80/20 rules used by states in the context of water's-edge combined reporting, the subject of an article she co-authored in Tax Notes State . In addition to discussing the 80/20 rules, Jeremy and Laurin cover variations o...

In this episode of the SALT Shaker Podcast, Eversheds Sutherland Partner Tim Gustafson joins Associate Jeremy Gove for a deep dive into California's market-based sourcing regulation.  Together they discuss various interpretations of and proposed amendments to the regulation offered over the past six years, and how the interpretations and amendments might affect taxpayers. They wrap with a series o...

This week on the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove welcomes New York Associate Chelsea Marmor back to the show for an update on New York tax developments. Jeremy and Chelsea kick off their discussion with a review of New York Governor Kathy Hochul's Fiscal Year 2024 Executive Budget and the implications of its tax – and nontax – provisions. They particularly...

This week on the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove is pleased to welcome Professor Richard Pomp, a state and local tax professor at both the University of Connecticut School of Law and NYU School of Law, to discuss the pending U.S. Supreme Court cert petition in Quad Graphics, Inc. v. North Carolina Department of Revenue . Professor Pomp recently filed an amicus brief...

In the latest episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove  is joined by SALT Partner Tim Gustafson to discuss the ins and outs of the one-of-a-kind settlement process in California. Before diving into specific considerations for taxpayers, Jeremy and Tim provide an overview of the settlement process itself, including a discussion of the agencies involved, the oft...

This week on the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove welcomes Chris Emigholz , Chief Government Affairs Officer at the New Jersey Business & Industry Association (NJBIA) , to the show. First, they cover Chris' role at NJBIA and what NJBIA does for New Jersey taxpayers. They then dive into a meaty tax discussion of current issues and legislative proposals in the state, i...

In this week's episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove welcomes a fellow New York resident to the show, Partner Todd Betor . Todd recently re-joined the SALT practice in January. Jeremy and Todd delve into a key area of Todd's practice, SALT issues arising as a result of mergers, acquisitions, or dispositions. Jeremy and Todd's conversation covers a few key r...

In the latest episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove is pleased to welcome back Doug Lindholm , President and Executive Director of the Council On State Taxation (COST).  Doug dives into the background of COST, how he came to assume his current position, and COST's role in the state and local tax realm. Doug and Jeremy also touch on the founding of the State...

To kick off the SALT Shaker Podcast for 2023, Eversheds Sutherland Associate and host Jeremy Gove welcomes Maria Koklanaris, Senior Tax Correspondent for Law360 , to the show. Together, they tackle state tax legislation and litigation that should be on your radar this year. Jeremy and Maria begin with an overview of state tax legislation season, including: two diverging trends, some states increas...

This week on the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove welcomes New York Associate Chelsea Marmor back to the show for a fun-filled holiday edition of overrated/underrated. They rate a variety of tax topics, and in keeping with the season, extend the overrated/underrated discussion to a number of festive holiday-themed topics as well. They wrap with a specific un...

In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner and host Nikki Dobay  is rejoined by  Morgan Scarboro , Senior Director of Tax Policy at MultiState Associates for a year-end review of the state and local tax policy space. Morgan and Nikki discuss what happened at the state level during the legislative sessions and the outcome and potential impact of the recen...

On the SALT Shaker Podcast this week, Eversheds Sutherland Associate Jeremy Gove invites fellow Associate Cyavash Ahmadi to the show for a discussion of the state taxation of cryptocurrency and digital assets. They begin with an overview of how state taxes have previously dealt with new technology, as well as a primer on the various terms that are used in the crypto space. They then take a deeper...

In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner  Nikki Dobay  welcomes back Stephanie Do , Senior Tax Counsel at Council On State Taxation (COST) , for a discussion of COST's new mentorship program for SALT professionals. Stephanie provides an overview of COST's newly rolled-out mentorship program, how it was designed and why COST is uniquely positioned to ma...

This episode of the SALT Shaker Podcast, hosted by Eversheds Sutherland Associate Jeremy Gove , launches a new series in the history of the podcast – discussing landmark tax cases and analyzing their continued impact on state and local tax.   For the first episode of this series, Jeremy welcomes the series' recurring guest, Partner Jeff Friedman , to discuss the U.S. Supreme Court's foundational s...

In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland attorneys  Nikki Dobay  and  Cat Baron  tackle part II of their discussion about the need for a multistate Power of Attorney (POA) form and the progress being made in the quest to create one. In case you missed it, you can catch up on part I of their discussion here . For part II of the series, Nikki and Cat welcome Nic...

In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland attorneys  Nikki Dobay  and Cat Baron provide an overview of a project they have been working on for some time – a universal, multistate Power of Attorney (POA). Cat and Nikki have been working with various interested parties on the business side and are collaborating with the Multistate Tax Commission (MTC) on this pro...

In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associate  Jeremy Gove  welcomes back Chelsea Marmor to begin a new (optimistic) series highlighting all 50 states (and DC) by breaking down each tax system and its nuances. To kick off his series, Chelsea joins him for a breakdown of the tax regime of New York. Jeremy's overrated/underrated question is very seasonal and appropriate:...

In the latest episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner  Nikki Dobay  welcomes back a familiar voice in Doug Lindholm , President and Executive Director of the Council On State Taxation (COST), along with a new voice to the podcast, Professor Richard Pomp from the University of Connecticut School of Law. Together they discuss the State Tax Research Ins...

In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove breaks down the 'affirmative' Commerce Clause with Partner Eric Tresh . Eric recently authored an article in Tax Notes State on the topic with Partner Maria Todorova and Associate Fahad Mithavayani , which you can read here . Eric speaks to tax discrimination, especially its effect on specific industries, and ho...

In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner  Nikki Dobay  is rejoined by  Jared Walczak , Vice President of State Projects at the  Tax Foundation, to discuss the fall ballot initiative season. Jared shares his perspective about the fall ballot initiatives he's keeping an eye on, including those in Idaho, San Francisco, Massachusetts, California,...

In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate  Jeremy Gove  welcomes back Counsel  Charles Capouet  for a discussion of taxpayer wins and losses in Q1 and Q2 of 2022. Thanks to the SALT  Scoreboards, they cover key cases from each quarter and what the results mean. Continuing tradition, they conclude with Jeremy's favorite question—overrated/underrated? Are fi...

In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner and host  Nikki Dobay  welcomes back Stephanie Gilfeather, Director of Indirect Tax at Expedia Group. They are joined by Sarah McGahan, Managing Director at KPMG's Washington National Tax Practice SALT Group. Sarah co-authored a recent STRI study entitled  Locally Administered Sales and Accommodations Taxes: Do...

In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associate  Jeremy Gove  welcomes Partner Jeff Friedman for a special edition of the podcast, filled with Jeremy's favorite concept – is something overrated, or underrated? This time, all of his questions deal with state and local tax, from P.L. 86-272 to digital advertising taxes. Plus, Jeff drops a special challenge for our listener...

In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Associate Jeremy Gove takes a turn in the policy hot seat, and interviews Partner  Nikki Dobay  about her recent article in Tax Notes State , which analyzes two recently enacted measures – Idaho H.B. 677 and New Hampshire H.B. 1097. Nikki and Jeremy explore the background of each new law, discuss the text of each, and r...

On this episode of the SALT Shaker Podcast, Eversheds Sutherland Associates Jeremy Gove and Chelsea Marmor discuss all things New York personal income tax. They touch on two recent decisions that came out in New York – one from the Tax Appeals Tribunal and one from the Appellate Division (as Chelsea is quick to correct Jeremy). They also discuss the most notorious aspect of New York personal incom...