The SALT Show is an entertaining discussion of state and local tax issues for the busy tax professional. The SALT Show includes an update on state and local tax developments, interviews with state tax professionals, in-depth analysis of historic tax cases, plain English overviews of key state tax principles, and a sprinkling of humor. One of the hosts, Matt Hunsaker, is no longer affiliated with Baker Botts L.L.P.
Episodes
Thursday Sep 10, 2020
Thursday Sep 10, 2020
The SALT Show Episode 94
(Update for Week of September 7, 2020)
On this week’s episode:
-
Tax-related Developments in the California False Claims Act
Speakers:
- William H. Gorrod, Baker Botts Partner
- Ben Geslison, Baker Botts Senior Associate
Thursday Jul 23, 2020
Thursday Jul 23, 2020
The SALT Show Episode 93
(Update for Week of July 20, 2020)
On this week’s episode:
- Ad valorem tax rates
- Property valuation
- Appraisal methods
Speakers:
- Ben Geslison, Baker Botts Senior Associate
- Ali Foyt, Baker Botts Associate
Tuesday Apr 21, 2020
Tuesday Apr 21, 2020
The SALT Show Episode 92
(Update for Week of April 20, 2020)
On this week’s episode:
- State and local responses to the Coronavirus outbreak
- Disaster declarations
- Nexus considerations
- State conformity to federal relief
Friday Feb 28, 2020
Friday Feb 28, 2020
The SALT Show Episode 91
(Update for Week of February 24, 2020)
On this week’s episode:
- Digital advertisements in Nebraska
- Maryland's digital advertising gross revenues and services tax updates
- South Dakota’s attempt to remove the sales tax exemption for advertising services
- West Virginia is considering a general data mining services tax
- Florida is looking to impose a sales tax on car-sharing companies
- Wayfair impacts in Missouri, Tennessee, Mississippi, and Kansas
Friday Feb 14, 2020
Friday Feb 14, 2020
The SALT Show Episode 90
(Update for Week of February 10, 2020)
On this week’s episode:
- CA, Inc. v. Pfeiffer
- United States v. Kovel, a 1961 case out of the Second Circuit
- How Kovel arrangements have succeeded and failed in the federal tax context
Friday Dec 20, 2019
Friday Dec 20, 2019
The SALT Show Episode 89
(Update for Week of December 15, 2019)
On this week’s episode:
- Overview of recent Texas decisions on treatment of hedging transactions and unitary business income
- ALJ opines on alternative apportionment and royalty exclusions in New York
Thursday Dec 12, 2019
Thursday Dec 12, 2019
The SALT Show Episode 88
(Update for Week of December 8, 2019)
On this week’s episode:
- Market-based sourcing and holding company legislation in North Carolina
- Nextel Part II - Pennsylvania litigation over net loss carryover caps (General Motors)
- Do you include VAT/GST in your sales factor denominator (California OTA decision)
- Arizona v. California - Solicitor General tells court to say no thanks
Thursday Dec 05, 2019
Thursday Dec 05, 2019
The SALT Show Episode 87
(Update for Week of December 1, 2019)
On this week’s episode:
- An overview of the MTC's December 2, 2019 whitepaper on Wayfair implementation and marketplace facilitators.
- Link to MTC Whitepaper
Wednesday Nov 27, 2019
Wednesday Nov 27, 2019
The SALT Show Episode 86
(Update for Week of November 24, 2019)
On this week’s episode:
- A brief update on state litigation against the feds over the $10,000 state and local tax deduction cap
Thursday Nov 21, 2019
Thursday Nov 21, 2019
The SALT Show Episode 85
(Update for Week of November 17, 2019)
On this week’s episode:
- Preview of Wayfair & marketplace facilitator legislative “fixes”
- Illinois has a constitutional problem?
- Banks fight back on Washington’s B&O tax surcharge
- California treatment of disregarded partnerships