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 Nov 14, 2019
Thursday Nov 14, 2019
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
Tuesday Nov 05, 2019
Tuesday Nov 05, 2019
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
Wednesday Oct 30, 2019
Wednesday Oct 30, 2019
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
Wednesday Oct 23, 2019
Wednesday Oct 23, 2019
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
Wednesday Oct 16, 2019
Wednesday Oct 16, 2019
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
Friday Oct 11, 2019
Friday Oct 11, 2019
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
Wednesday Oct 02, 2019
Wednesday Oct 02, 2019
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
Thursday Sep 26, 2019
Thursday Sep 26, 2019
The SALT Show Episode 77
(Update for Week of September 22, 2019)
On this week’s episode:
• Dividends received deduction litigation in Montana and Wisconsin
• Connecticut digital goods sales tax legislation
• California False Claims Act: Staving off the Sharks
• Illinois passes mobile workforce safe harbor
Links to share the podcast with colleagues:
bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
Tuesday Sep 17, 2019
Tuesday Sep 17, 2019
The SALT Show Episode 76
(Update for Week of September 15, 2019)
On this week’s episode:
• A primer on multistate taxation of business and nonbusiness income
Links to share the podcast with colleagues:
bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
Wednesday Sep 11, 2019
Wednesday Sep 11, 2019
The SALT Show Episode 75
(Update for Week of September 9, 2019)
On this week’s episode:
• An overview of the South Carolina Administrative Court in Amazon Services LLC v. Department of Revenue
• A status update on Normand v. Wal-Mart.com USA LLC
Links to share the podcast with colleagues:
bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify