Baker Botts Tax partner, Matt Hunsaker, leads an entertaining weekly discussion of state and local tax issues for the busy tax professional. The SALT Show includes an update on state and local tax developments from the previous week, 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.
The SALT Show Episode 87
(Update for Week of December 1, 2019)
On this week’s episode:
Send feedback and mailbag questions to: matt.hunsaker@bakerbotts.com
The SALT Show Episode 86
(Update for Week of November 24, 2019)
On this week’s episode:
Send feedback and mailbag questions to: matt.hunsaker@bakerbotts.com
The SALT Show Episode 85
(Update for Week of November 17, 2019)
On this week’s episode:
Send feedback and mailbag questions to: matt.hunsaker@bakerbotts.com
The SALT Show Episode 84
(Update for Week of November 10, 2019)
On this week’s episode:
• Thoughts on revamping the show format
• Don’t overlook SALT on cross-border transactions
Links to share the podcast with colleagues:
bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
Send feedback and mailbag questions to: matt.hunsaker@bakerbotts.com
The SALT Show Episode 83
(Update for Week of November 3, 2019)
On this week’s episode:
• Listener Contest: Economic nexus guess
• California’s latest on alternative apportionment regs
• Look-through sourcing: Microsoft’s Wisconsin case
• Alternative apportionment attack on royalty companies (Staples)
• Uber strikes back on local taxes
Links to share the podcast with colleagues:
bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
Send economic presence guesses and mailbag questions to matt.hunsaker@bakerbotts.com
The SALT Show Episode 82
(Update for Week of October 27, 2019)
On this week’s episode:
• Reflections on the COST 50th Annual Meeting
• Update on MTC’s working group to update PL 86-272 guidance for internet contacts
• Mailbag Question: How do you combine taxpayers with different apportionment formulas?
Links to share the podcast with colleagues:
bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
Send mailbag questions to matt.hunsaker@bakerbotts.com
The SALT Show Episode 81
(Update for Week of October 20, 2019)
On this week’s episode:
• Missouri’s 10-Year Refund Period
• New Hampshire adopts market-based sourcing
• Pennsylvania adopts an income tax nexus threshold
• Wisconsin provides a brightline test for nexus based on employee presence
• Labell v. City of Chicago – Chicago streaming tax upheld
Links to share the podcast with colleagues:
bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
Send mailbag questions to matt.hunsaker@bakerbotts.com
The SALT Show Episode 80
(Update for Week of October 13, 2019)
On this week’s episode:
• How to argue constitutional issues before administrative bodies
• Louisiana constitutional amendment to allows Board of Tax Appeals to hear constitutional issues
• Louisiana issues guidance treating GILTI as dividends
• Florida queues up Wayfair and marketplace facilitator legislation
• Preview of COST 50th Annual Meeting
Links to share the podcast with colleagues:
bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
Send mailbag questions to:matt.hunsaker@bakerbotts.com with the subject line "SALT Show Mailbag"
The SALT Show Episode 79
(Update for Week of October 6, 2019)
On this week’s episode:
• An overview of Texas Supreme Court oral arguments in several Texas franchise tax “cost of goods sold” cases, including Sunstate Rentals, American Multi-Cinema, and Gulf Copper
• The California Office of Tax Appeals shuts down the Franchise Tax Board’s 0.2% bright line test for taxing out-of-state members of LLCs doing business in California (Appeal of Jali).
Links to share the podcast with colleagues:
bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
Questions, comments, requests?
Email Matt Hunsaker at matt.hunsaker@bakerbotts.com
The SALT Show Episode 78
(Update for Week of September 29, 2019)
On this week’s episode:
• U.S. District Court dismisses states’ claims that $10,000 SALT deduction cap is unconstitutional
• An overview of the Utah Steiner case and implications for the external consistency test of apportionment
• Kansas Attorney General strikes down Kansas Department of Revenue Wayfair notice
• California sourcing of asset management services remains in limbo
• A California Supreme Court showdown on ballot initiative taxes?
Links to share the podcast with colleagues:
bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
Questions, comments, requests?
Email Matt Hunsaker at matt.hunsaker@bakerbotts.com
