The SALT Shaker Podcast

Eversheds Sutherland
  • 4.8 (16)
  • Management
  • Updated Biweekly

State and local tax jurisdictions continue to evolve their tax systems around the US. Analyzing the latest key decisions, legislative and regulatory changes, and revenue agency guidance, the Eversheds Sutherland SALT Team focuses on providing tax professionals with a quick update of the most important developments in US state and local tax. The SALT Shaker Podcast helps tax professionals navigate growing challenges in the evolving tax systems of state and local jurisdictions.

  1. 14h ago

    From ads to assets: Illinois' expanding tax base

    In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor are joined by Counsel Charles Capouet to break down Illinois' sweeping new tax legislation passed at the close of its legislative session, and signed by Governor Pritzker on Tuesday, June 16. The group walks through several significant new taxes targeting the digital economy, including the newest state to impose a targeted advertising services tax, a new social media platform fee, and a first-of-its-kind digital asset privilege tax on cryptocurrency activity. They break down how Illinois' targeted advertising tax compares to similar regimes in Maryland and elsewhere, including key definitions, exemptions, and the importance of programmatic advertising concepts in determining taxability in Illinois. The conversation highlights the broader trend of states pushing into digital and emerging markets, and the resulting litigation and policy questions. The episode also includes a rapid-fire overview of other notable provisions in the Illinois budget legislation, including expanded taxation of prediction markets and fantasy contests, as well as new limitations on corporate net operating loss carryovers. The episode concludes with an overrated/underrated debate on s'mores, and the proper way to toast a marshmallow. For questions or comments, email SALTonline@eversheds-sutherland.com. Subscribe to receive regular updates hosted on the SALT Shaker blog.

    20 min

  2. Jun 2

    New York's budget: What didn't happen says as much as what did

    The long-awaited New York State budgetGovernor Hochul signs New York FY 2027 Budget into law | SALT ShakerGovernor Hochul signs New York FY 2027 Budget into law | SALT Shaker has arrived, and while it may not have produced major headline-grabbing tax increases, there's plenty beneath the surface worth unpacking. In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor are joined by Ken Pokalsky, Vice President of Government Affairs at The Business Council of New York State, to break down what made it into the budget, what didn't – and how the budget's tax provisions will impact New York taxpayers moving forward. Ken shares an insider's perspective from Albany, exploring why this year's negotiations stretched well past the April 1 deadline, how competing political priorities shaped the final deal, and why, in his words, the takeaway might be: "It could have been worse." The conversation also touches on early warning signs for next year's budget cycle. And, of course, the episode wraps with a lighthearted debate on whether punctuality is overrated or underrated. For questions or comments, email SALTonline@eversheds-sutherland.com. Subscribe to receive regular updates hosted on the SALT Shaker blog.

    25 min

  3. May 27

    Curly fries and conjunctive tests: Business income, explained

    In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor break down the business versus non-business income divide. They also explore how the Multistate Tax Commission's recommended shift in terminology – from business/non-business income to apportionable/non-apportionable income – refocuses the analysis on whether income is constitutionally apportionable. Chelsea and Jeremy then walk through the two key tests used in determining business income: the transactional test and the functional test, and how these tests often overlap.  Their discussion centers on the Arkansas Supreme Court's recent decision in Hudson v. US Beef, involving the sale of franchise operations. The court found the gains from the sale were non-business income under the three requirements in Arkansas' business income definition. Chelsea and Jeremy also unpack the dissent, which argued the majority improperly blended the functional and transactional tests, underscoring how fact-specific – and potentially blurred – this analysis can be. The episode concludes with key takeaways on applying these tests across jurisdictions, along with an overrated/underrated debate on summer staples. For questions or comments, email SALTonline@eversheds-sutherland.com. Subscribe to receive regular updates hosted on the SALT Shaker blog.

    20 min

  4. May 14

    Federal preemption primer: The Supremacy Clause and state tax limits

    In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor introduce federal preemption and how the Supremacy Clause limits state taxing authority. When federal and state laws conflict, federal law controls, requiring state law to give way. Jeremy and Chelsea outline the two types of preemption: express and implied. Drawing on examples from technology, services, and digital advertising taxes, the discussion highlights the continued importance, and active litigation, surrounding preemption in the SALT space. You can follow along with the discussion using Congress's "preemption taxonomy" chart, linked here. The episode concludes with a brief overrated/underrated debate on the Oxford comma. For questions or comments, email SALTonline@eversheds-sutherland.com. Subscribe to receive regular updates hosted on the SALT Shaker blog.

    17 min

  5. Apr 28

    A Texas two-step on franchise tax: Lessons from NuStar and American Airlines

    In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor break down two noteworthy Texas franchise tax decisions that provide important guidance on sourcing and federal preemption. The hosts first discuss NuStar Energy LP v. Hancock, a Texas Supreme Court decision addressing how receipts from the sale of tangible personal property are sourced for franchise tax purposes. The court held that receipts are sourced to Texas based on where the property is delivered to the buyer, rejecting an "ultimate use" or consumption-based approach, even where the property (bunker fuel) could not legally be used in Texas. They then turn to Hancock v. American Airlines, where a Texas appellate court concluded that the federal Anti‑Head Tax Act preempts application of the Texas franchise tax to certain airline revenue streams. The court determined that, despite being styled as a margin tax, the franchise tax functions as a tax on gross receipts from air transportation, bringing it within the scope of federal preemption. The episode wraps up with an overrated/underrated debate on standing desks. For questions or comments, email SALTonline@eversheds-sutherland.com. Subscribe to receive regular updates hosted on the SALT Shaker blog.

    17 min

  6. Apr 14

    Shedding light on tax administration through FOIA

    In this episode of the SALT Shaker Podcast, hosts and Partners Jeremy Gove and Chelsea Marmor welcome Lauren Loricchio, Investigations Editor at Tax Notes, to discuss the publication's long‑standing commitment to government transparency and access to primary tax materials. Lauren traces the origins of Tax Notes back to its 1972 lawsuit against the IRS, which paved the way for public access to the Service's private letter rulings. She explains how her team continues that mission through its newly launched monthly newsletter, FOIA Findings, which uses the Freedom of Information Act (FOIA) and other open records laws to shed light on tax policy and tax administration. Their discussion explores the realities of the FOIA process – including delays, redactions, and litigation – and why access to original source material remains critical for tax practitioners, academics, and others monitoring tax administration and enforcement. The episode wraps up with a seasonal overrated/underrated segment: What are your thoughts on wearing shorts? For questions or comments, email SALTonline@eversheds-sutherland.com. Subscribe to receive regular updates hosted on the SALT Shaker blog.

    13 min

  7. Mar 31

    A "third way" forward: Declaratory judgments in state tax disputes

    In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor sit down with Counsel Charles Capouet to discuss his recent article in Tax Notes State on the use of declaratory judgments to challenge unconstitutional state taxes. Charles explains how declaratory judgments can serve as a "third way" to contest a tax, allowing taxpayers to seek an early, definitive ruling on a tax's legality, often before experiencing significant financial impact. Interest in these actions is growing as states continue to adopt novel taxes that raise unresolved constitutional questions, and the conversation explores how this approach can benefit both taxpayers and states by providing greater certainty and helping avoid budget disruptions tied to later refunds. The group also discusses the limitations of declaratory judgment actions, which are typically confined to facial constitutional challenges and permitted only in certain states. The episode concludes with a timely "overrated/underrated" segment where the group discusses Opening Day of baseball.  For questions or comments, email SALTonline@eversheds-sutherland.com. Subscribe to receive regular updates hosted on the SALT Shaker blog.

    15 min

  8. Mar 17

    To challenge or not? Evaluating tax assessments after an audit

    In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor examine a pivotal moment in any state and local tax controversy: whether to take the next step after a tax assessment has been issued. Jeremy and Chelsea walk through the key factors they consider when deciding whether to challenge an assessment following an audit. They emphasize that the decision is rarely straightforward and often requires balancing several considerations, such as financial significance, procedural nuances, confidentiality protections, and the forum's independence and expertise. Their conversation concludes with a focus on litigation readiness, underscoring why building a strong evidentiary record during the audit stage is critical to preserving options and positioning a case for success beyond the administrative level. In closing, they wonder if buying a "mystery" book at the bookstore is overrated or underrated. For questions or comments, email SALTonline@eversheds-sutherland.com. Subscribe to receive regular updates hosted on the SALT Shaker blog.

    15 min
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Ratings & Reviews

4.8
out of 5
16 Ratings

About

State and local tax jurisdictions continue to evolve their tax systems around the US. Analyzing the latest key decisions, legislative and regulatory changes, and revenue agency guidance, the Eversheds Sutherland SALT Team focuses on providing tax professionals with a quick update of the most important developments in US state and local tax. The SALT Shaker Podcast helps tax professionals navigate growing challenges in the evolving tax systems of state and local jurisdictions.

Information

  • Creator
    Eversheds Sutherland
  • Years Active
    2020 - 2026
  • Episodes
    98
  • Rating
    Clean
  • Copyright
    © 2021
  • Show Website
    The SALT Shaker Podcast

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