The SALT Shaker Podcast

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...

In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner and host  Nikki Dobay  welcomes Stephanie Gilfeather , Director of Indirect Tax at Expedia Group. Together, they discuss the recently released STRI (State Tax Research Institute, an affiliate of COST) study entitled Locally Administered Sales and Accommodations Taxes: Do They Comport with Wayfair ? The study add...

In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associates  Jeremy Gove  and  Chelsea Marmor dive in to the history of New York's corporate tax reform, including a discussion of the anticipated "final draft" apportionment regulations the Department released on July 1 . They discuss the regulations, the New York State Department of Taxation and Finance's process and different avenu...

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 . Morgan reviews what needs to be on your radar for the upcoming fall elections and why there is such a focus on the elections' outcome. They then get into the weeds of some specific state elections and how the e...

In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner and host  Nikki Dobay  welcomes Jéanne Rauch-Zender , Editor in Chief of Tax Notes State . They cover the history of Tax Analysts, the publisher of Tax Notes State , and how it's functioned as a critical platform in the tax industry for practitioners. Jéanne provides insight into her role, the purpose of the jou...

In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner and host  Nikki Dobay  welcomes Chris Wright, Senior Vice President of Advance SF . Before getting into the weeds on San Francisco's tax landscape, they cover the background of Advance SF and its mission to address issues that impact the ability of businesses and individuals to prosper in the city. Chris provide...

In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associates  Jeremy Gove  and  Cyavash Ahmadi tackle real property transfer taxes, in particular how they come into play in corporate transactions. Jeremy and Cyavash highlight how the tax functions in certain jurisdictions and different nuances of their imposition, how state tax professionals can assist on the topic during tax planni...

In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associates Jeremy Gove and Annie Rothschild delve into a recent decision out of the California Court of Appeal – Metropoulos Family Trust v. Franchise Tax Board . The court ruled for the Franchise Tax Board, affirming the trial court's decision that non-resident S corporation shareholders are subject to California income tax on their...

In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner and host  Nikki Dobay  speaks with Brad Scott , Director of Finance of Halstead Bead.  Brad has become an advocate for sales tax simplification post Wayfair .  Listen as Brad and Nikki discuss the compliance challenges businesses face following Wayfair , as well as Brad's ongoing advocacy efforts to obtain great...

In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associate  Jeremy Gove  teams up with Associate Cyavash Ahmadi to discuss the complexities of combined reporting, specifically comparing and contrasting the combined reporting regimes in New York and California. They discuss several of the nuances of both states' systems and even debate what "Joyce v. Finnigan" really means! Jeremy's...

In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner and host  Nikki Dobay is joined again by Carol Portman , President of the Taxpayers' Federation of Illinois, for a review of the 2022 Illinois legislative session, which adjourned earlier this year. (You can catch up on their discussion of the 2021 session here !) Carol explains that while there weren't any larg...

In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove speaks with Partner Tim Gustafson and Associate Annie Rothschild regarding California procedure and strategy considerations associated with the different options for challenging corporate tax deficiency assessments.  Tim and Annie recently authored an article in Tax Notes State addressing certain benefits and po...

In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove speaks with Partner Tim Gustafson and Associate Annie Rothschild regarding California procedure and strategy considerations associated with the different options for challenging corporate tax deficiency assessments.  Tim and Annie recently authored an article in Tax Notes State addressing certain benefits and po...

In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay  welcomes back Stephanie Do , Senior Tax Counsel for the Council On State Taxation (COST), for a discussion about two recent proposals to expand the False Claims Acts in Connecticut and New York. As our listeners know, most states have a false claims act that is modeled after the federal Fal...

In this week's episode of the SALT Shaker Podcast policy series, our typical format is switched up! Eversheds Sutherland Associate Jeremy Gove tries his hand in the policy space and interviews Partner Nikki Dobay about the latest updates from the MTC. The MTC just held its spring meetings in Albuquerque, New Mexico in April, including the Uniformity Committee meeting on April 20. (You can read som...

In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate  Jeremy Gove  welcomes Associates Dennis Jansen and Mary Kate Nicholson for a discussion about Texas's R&D credit, and the impact of the state's recently amended rules. In addition, they address an article they recently authored in Tax Notes State covering the topic.  During the conversation, Dennis offers backgrou...

In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner  Nikki Dobay  welcomes back SALT Partner Charlie Kearns for a lively conversation with Partner Ben Jones , head of the firm's London Tax Group. Ben provides an update on a recent UK proposal, in which the UK is seeking feedback regarding an online retail sales tax. From there, Charlie and Nikki react to...

In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate  Jeremy Gove  is joined by Partner  Jeff Friedman for a review of five things he's learned about litigating state tax cases throughout his career. What can old cases teach us about new ones? Highlights of Jeff's takeaways include: Learn the facts about your cases backwards and forwards and how they apply. Know how...

In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner  Nikki Dobay  welcomes Ryan Maness , Director and Counsel of Tax Policy at  MultiState , for a discussion of notable, current state tax policy. Before diving into what's happened in the policy space for Q1 of this year, Ryan shares more about his background and what led him to MultiState. Ryan also shar...

In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove welcomes fellow podcast emcee and Eversheds Sutherland Partner Nikki Dobay for a discussion of local taxes (aka the meat of the SALT sandwich). They dive into the impact of the Wayfair decision and how that decision has seemingly impacted local taxes, despite the Court not having directly ruled on the i...

In this episode of the SALT Shaker Podcast focused on policy issues, host and Eversheds Sutherland Partner  Nikki Dobay  welcomes Scott Peterson , Vice President of U.S. Tax Policy and Government Relations at Avalara , for a discussion on the impact of the Wayfair decision. Scott and Nikki discuss how the tax world has changed since that decision, the unprecedented speed at which the states reacte...

In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove discusses the ins and outs of California residency with Partner Tim Gustafson . They outline the various tests used in determining residency for California income tax purposes and identify common pitfalls for individuals who are considering a move out of the state. They also discuss recent legislative a...

In this episode of the SALT Shaker Podcast focused on policy issues, host and Eversheds Sutherland Partner  Nikki Dobay  welcomes back fellow SALT Partner Charlie Kearns for a conversation with Luke Morris, Deputy Secretary of the Louisiana Department of Revenue. Together, they discuss Louisiana's local tax administration situation, including the 2021 efforts at the ballot and recently pre-filed 2...

In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate  Jeremy Gove  is joined by Associate  Annie Rothschild  t o discuss some noteworthy developments in the proposed amendments to California's market-sourcing regulations. They highlight changes to the regulations that Annie discusses at length in a recent Tax Notes State article .   They conclude their discussion wit...

In this episode of the SALT Shaker Podcast focused on policy issues, host and Eversheds Sutherland Partner Nikki Dobay hosts a full house for a West Coast legislative update. Nikki welcomes back Rob Gutierrez , President and CEO of the California Taxpayers Association (CalTax), and Jeff Newgard, Principal and Owner of  Peak Policy  and a lso joining the conversation is Tommy Gantz , Director of Go...