“Washington Court of Appeals holds county document recording surcharge not unconstitutional,” Salt Shaker.
“Out-of-state administrative services sourced to Ohio for Commercial Activity Tax purposes,” Salt Shaker.
“Highlights from the 2023 Texas Comptroller’s Annual Briefing,” Salt Shaker.
“What’s the scoop on Texas’s research and development (R&D) credit?,” Salt Shaker.
“Getting SaaSy: Mississippi proposed sales tax rule targets cloud computing,” Salt Shaker.
“California Office of Tax Appeals shuts down refund claim related to 338(h)(10) election,” Salt Shaker.
“Something smells like a tax: California Supreme Court says waste management fee may be illegal tax,” Salt Shaker.
“Washington Department of Revenue finds sales tax must be collected on sales of renewable energy equipment,” Salt Shaker.
“A Texas-sized legislative update,” Salt Shaker.
“Highlights from the 2022 Texas Comptroller’s Annual Briefing,” Salt Shaker.
“The Year That Left Us SALT-y: Key State and Local Tax Developments in 2020,” Tax Executives Institute (TEI) Magazine.
“Destined for the Courtroom—Illinois Audit Program Won’t Stop Sales Tax Litigation,” Bloomberg Tax.
“Maryland’s Proposed Digital Advertising Tax (HB 732) – Insights and Analysis,” Salt Shaker.
“Ownership of Tennessee Mortgages Does Not Create Nexus for Foreign Investment Fund,” Salt Shaker.
“Louisiana Loses Jeopardy!,” Salt Shaker.
“Tough cheese: Wisconsin Tax Appeals Commission clarifies the scope of property tax manufacturing exemption,” Salt Shaker.
“Trouble at the Pump: Indiana Department of Revenue Concludes that a Holding Company is not Unitary with a Gas Station Partnership,” Salt Shaker.
“California’s Flawed Proposal to Expand False Claims Act to Tax,” Tax Notes.
“The Long Road to Clarity: FTB Holds Latest Meeting in Multiyear Project to Clarify Alternative Apportionment Petition Process,” Salt Shaker.
“Hearing Held on Controversial California Corporate Tax Disclosure Bill,” Salt Shaker.
“New Mississippi Marketplace Facilitator Law Leaves Food Delivery Services off the Menu,” Salt Shaker.
“Georgia DOR Rules that Sales Tax does not Apply to Most of Taxpayer’s Healthcare Document Management Services,” Salt Shaker.
“Maine Takes a Jumbo Slice of Taxpayer’s $3.6 billion Frozen Pizza Business Sale,” Salt Shaker.
“Michigan Supreme Court Rules Service Revenues Must be Sourced to the Location where the Services are Performed for City Income Tax Purposes,” Salt Shaker.
“Md. Digital Ad Tax Likely To Share Fate With Wash. Bank Tax,” Law360.
“California Court of Appeal holds that taxpayer must pay up before challenging a tax regulation’s validity,” Salt Shaker.
“If Md.’s Digital Ad Tax Is Passed, Court Challenges Will Follow,” Law 360.
“Inside California’s Office of Tax Appeals,” Eversheds Sutherland.
“California Tax Appeals Office Shows Impartiality In Its 1st Years,” Law360.
“Big Changes Proposed for Maryland Opportunity Zones,” Tax Notes.
“South Carolina Gets SaaS-y, Taxes Software Subscription Services,” Salt Shaker.
“Important Considerations from the MTC’s Draft 2019 Marketplace Facilitator White Paper,” Salt Shaker.
“Legal Alert: MTC Uniformity Committee considers updated marketplace facilitator white paper,” Eversheds Sutherland.
“Marketplace Monday: To Be or Not To Be A Seller,” Salt Shaker.
“How States Protect Marketplace Facilitators from Tax Overcollection Lawsuits,” Salt Shaker.
“Why a taxpayer’s carbon reactivation process is ineligible for Texas’ manufacturing sales tax exemption,” Salt Shaker.
“Marketplace Monday: You Might Be A Marketplace If…,” Salt Shaker.
“Get Your Refunds: New Jersey’s Alternative Minimum Tax Preempted by P.L. 86-272, Tax Court Says,” Salt Shaker.
“4 State Responses To Opportunity Zones,” Law 360.
“New York Disregards Taxpayer’s Reliance on Disregarded Entity Rules,” Salt Shaker.
“Tax Perspectives On Kisor V. Wilkie: Part 2,” Law 360.
“Tax Perspectives On Kisor V. Wilkie: Part 1,” Law 360.
“Indiana Supreme Court Cites Business Purpose Requirement in Holding RV Dealership Liable for Uncollected Sales Tax,” Salt Shaker.
“The Texas R&D Credit: Comptroller’s Regs Could Hogtie Taxpayers,” State Tax Notes (Cover).
“Highlights from the 2022 Texas Comptroller’s Annual Briefing,” Salt Shaker.
“The Year That Left Us SALT-y: Key State and Local Tax Developments in 2020,” Tax Executives Institute (TEI) Magazine.
“Destined for the Courtroom—Illinois Audit Program Won’t Stop Sales Tax Litigation,” Bloomberg Tax.
“Maryland’s Proposed Digital Advertising Tax (HB 732) – Insights and Analysis,” Salt Shaker.
“Ownership of Tennessee Mortgages Does Not Create Nexus for Foreign Investment Fund,” Salt Shaker.
“Louisiana Loses Jeopardy!,” Salt Shaker.
“Tough cheese: Wisconsin Tax Appeals Commission clarifies the scope of property tax manufacturing exemption,” Salt Shaker.
“Trouble at the Pump: Indiana Department of Revenue Concludes that a Holding Company is not Unitary with a Gas Station Partnership,” Salt Shaker.
“California’s Flawed Proposal to Expand False Claims Act to Tax,” Tax Notes.
“The Long Road to Clarity: FTB Holds Latest Meeting in Multiyear Project to Clarify Alternative Apportionment Petition Process,” Salt Shaker.
“Hearing Held on Controversial California Corporate Tax Disclosure Bill,” Salt Shaker.
“New Mississippi Marketplace Facilitator Law Leaves Food Delivery Services off the Menu,” Salt Shaker.
“Georgia DOR Rules that Sales Tax does not Apply to Most of Taxpayer’s Healthcare Document Management Services,” Salt Shaker.
“Maine Takes a Jumbo Slice of Taxpayer’s $3.6 billion Frozen Pizza Business Sale,” Salt Shaker.
“Michigan Supreme Court Rules Service Revenues Must be Sourced to the Location where the Services are Performed for City Income Tax Purposes,” Salt Shaker.
“Md. Digital Ad Tax Likely To Share Fate With Wash. Bank Tax,” Law360.
“California Court of Appeal holds that taxpayer must pay up before challenging a tax regulation’s validity,” Salt Shaker.
“If Md.’s Digital Ad Tax Is Passed, Court Challenges Will Follow,” Law 360.
“Inside California’s Office of Tax Appeals,” Eversheds Sutherland.
“California Tax Appeals Office Shows Impartiality In Its 1st Years,” Law360.
“Big Changes Proposed for Maryland Opportunity Zones,” Tax Notes.
“South Carolina Gets SaaS-y, Taxes Software Subscription Services,” Salt Shaker.
“Important Considerations from the MTC’s Draft 2019 Marketplace Facilitator White Paper,” Salt Shaker.
“Legal Alert: MTC Uniformity Committee considers updated marketplace facilitator white paper,” Eversheds Sutherland.
“Marketplace Monday: To Be or Not To Be A Seller,” Salt Shaker.
“How States Protect Marketplace Facilitators from Tax Overcollection Lawsuits,” Salt Shaker.
“Why a taxpayer’s carbon reactivation process is ineligible for Texas’ manufacturing sales tax exemption,” Salt Shaker.
“Marketplace Monday: You Might Be A Marketplace If…,” Salt Shaker.
“Get Your Refunds: New Jersey’s Alternative Minimum Tax Preempted by P.L. 86-272, Tax Court Says,” Salt Shaker.
“4 State Responses To Opportunity Zones,” Law 360.
“New York Disregards Taxpayer’s Reliance on Disregarded Entity Rules,” Salt Shaker.
“Tax Perspectives On Kisor V. Wilkie: Part 2,” Law 360.
“Tax Perspectives On Kisor V. Wilkie: Part 1,” Law 360.
“Indiana Supreme Court Cites Business Purpose Requirement in Holding RV Dealership Liable for Uncollected Sales Tax,” Salt Shaker.
“The Texas R&D Credit: Comptroller’s Regs Could Hogtie Taxpayers,” State Tax Notes (Cover).
“Highlights from the 2022 Texas Comptroller’s Annual Briefing,” Salt Shaker.
“The Year That Left Us SALT-y: Key State and Local Tax Developments in 2020,” Tax Executives Institute (TEI) Magazine.
“Destined for the Courtroom—Illinois Audit Program Won’t Stop Sales Tax Litigation,” Bloomberg Tax.
“Maryland’s Proposed Digital Advertising Tax (HB 732) – Insights and Analysis,” Salt Shaker.
“Ownership of Tennessee Mortgages Does Not Create Nexus for Foreign Investment Fund,” Salt Shaker.
“Louisiana Loses Jeopardy!,” Salt Shaker.
“Tough cheese: Wisconsin Tax Appeals Commission clarifies the scope of property tax manufacturing exemption,” Salt Shaker.
“Trouble at the Pump: Indiana Department of Revenue Concludes that a Holding Company is not Unitary with a Gas Station Partnership,” Salt Shaker.
“California’s Flawed Proposal to Expand False Claims Act to Tax,” Tax Notes.
“The Long Road to Clarity: FTB Holds Latest Meeting in Multiyear Project to Clarify Alternative Apportionment Petition Process,” Salt Shaker.
“Hearing Held on Controversial California Corporate Tax Disclosure Bill,” Salt Shaker.
“New Mississippi Marketplace Facilitator Law Leaves Food Delivery Services off the Menu,” Salt Shaker.
“Georgia DOR Rules that Sales Tax does not Apply to Most of Taxpayer’s Healthcare Document Management Services,” Salt Shaker.
“Maine Takes a Jumbo Slice of Taxpayer’s $3.6 billion Frozen Pizza Business Sale,” Salt Shaker.
“Michigan Supreme Court Rules Service Revenues Must be Sourced to the Location where the Services are Performed for City Income Tax Purposes,” Salt Shaker.
“Md. Digital Ad Tax Likely To Share Fate With Wash. Bank Tax,” Law360.
“California Court of Appeal holds that taxpayer must pay up before challenging a tax regulation’s validity,” Salt Shaker.
“If Md.’s Digital Ad Tax Is Passed, Court Challenges Will Follow,” Law 360.
“Inside California’s Office of Tax Appeals,” Eversheds Sutherland.
“California Tax Appeals Office Shows Impartiality In Its 1st Years,” Law360.
“Big Changes Proposed for Maryland Opportunity Zones,” Tax Notes.
“South Carolina Gets SaaS-y, Taxes Software Subscription Services,” Salt Shaker.
“Important Considerations from the MTC’s Draft 2019 Marketplace Facilitator White Paper,” Salt Shaker.
“Legal Alert: MTC Uniformity Committee considers updated marketplace facilitator white paper,” Eversheds Sutherland.
“Marketplace Monday: To Be or Not To Be A Seller,” Salt Shaker.
“How States Protect Marketplace Facilitators from Tax Overcollection Lawsuits,” Salt Shaker.
“Why a taxpayer’s carbon reactivation process is ineligible for Texas’ manufacturing sales tax exemption,” Salt Shaker.
“Marketplace Monday: You Might Be A Marketplace If…,” Salt Shaker.
“Get Your Refunds: New Jersey’s Alternative Minimum Tax Preempted by P.L. 86-272, Tax Court Says,” Salt Shaker.
“4 State Responses To Opportunity Zones,” Law 360.
“New York Disregards Taxpayer’s Reliance on Disregarded Entity Rules,” Salt Shaker.
“Tax Perspectives On Kisor V. Wilkie: Part 2,” Law 360.
“Tax Perspectives On Kisor V. Wilkie: Part 1,” Law 360.
“Indiana Supreme Court Cites Business Purpose Requirement in Holding RV Dealership Liable for Uncollected Sales Tax,” Salt Shaker.
November 2020
- “The Year That Left Us SALT-y: Key State and Local Tax Developments in 2020,” Tax Executives Institute (TEI) Magazine.
October 2020
- “Maryland’s Proposed Digital Advertising Tax (HB 732) – Insights and Analysis,” Salt Shaker.
- “Ownership of Tennessee Mortgages Does Not Create Nexus for Foreign Investment Fund,” Salt Shaker.
- “Louisiana Loses Jeopardy!,” Salt Shaker.
- “Tough cheese: Wisconsin Tax Appeals Commission clarifies the scope of property tax manufacturing exemption,” Salt Shaker.
September 2020
- “Destined for the Courtroom—Illinois Audit Program Won’t Stop Sales Tax Litigation,” Bloomberg Tax.
- “Trouble at the Pump: Indiana Department of Revenue Concludes that a Holding Company is not Unitary with a Gas Station Partnership,” Salt Shaker.
August 2020
- “California’s Flawed Proposal to Expand False Claims Act to Tax,” Tax Notes.
- “The Long Road to Clarity: FTB Holds Latest Meeting in Multiyear Project to Clarify Alternative Apportionment Petition Process,” Salt Shaker.
- “Hearing Held on Controversial California Corporate Tax Disclosure Bill,” Salt Shaker.
July 2020
- “Georgia DOR Rules that Sales Tax does not Apply to Most of Taxpayer’s Healthcare Document Management Services,” Salt Shaker.
- “New Mississippi Marketplace Facilitator Law Leaves Food Delivery Services off the Menu,” Salt Shaker.
June 2020
- “Maine Takes a Jumbo Slice of Taxpayer’s $3.6 billion Frozen Pizza Business Sale,” Salt Shaker.
- “Michigan Supreme Court Rules Service Revenues Must be Sourced to the Location where the Services are Performed for City Income Tax Purposes,” Salt Shaker.
- “Hearing Held on Controversial California Corporate Tax Disclosure Bill,” Salt Shaker.
May 2020
- “California Court of Appeal holds that taxpayer must pay up before challenging a tax regulation’s validity,” Salt Shaker.
- “Md. Digital Ad Tax Likely To Share Fate With Wash. Bank Tax,” Law360.
April 2020
- “If Md.’s Digital Ad Tax Is Passed, Court Challenges Will Follow,” Law360.
- “Inside California’s Office of Tax Appeals,” Eversheds Sutherland.
- “California Tax Appeals Office Shows Impartiality In Its 1st Years,” Law360.
March 2020
- “Big Changes Proposed for Maryland Opportunity Zones,” Tax Notes.
February 2020
- “Federal Treatment Not “Controlling” but “Persuasive”: Ohio Board of Tax Appeals Holds CAT Inapplicable to Three Types of Finance Company Receipt,” Salt Shaker.
- “South Carolina Gets SaaS-y, Taxes Software Subscription Services,” Salt Shaker.
November 2019
- “Important Considerations from the MTC’s Draft 2019 Marketplace Facilitator White Paper,” Salt Shaker.
- “Legal Alert: MTC Uniformity Committee considers updated marketplace facilitator white paper,” Eversheds Sutherland.
August 2019
- “Marketplace Monday: To Be or Not To Be A Seller,” Salt Shaker.
July 2019
- “How States Protect Marketplace Facilitators from Tax Overcollection Lawsuits,” Salt Shaker.
- “Why a taxpayer’s carbon reactivation process is ineligible for Texas’ manufacturing sales tax exemption,” Salt Shaker.
- “Marketplace Monday: You Might Be A Marketplace If…,” Salt Shaker.
- “Get Your Refunds: New Jersey’s Alternative Minimum Tax Preempted by P.L. 86-272, Tax Court Says,” Salt Shaker.
June 2019
- “4 State Responses To Opportunity Zones,” Law 360.
April 2019
- “New York Disregards Taxpayer’s Reliance on Disregarded Entity Rules,” Salt Shaker.
- “Tax Perspectives On Kisor V. Wilkie: Part 2,” Law 360.
March 2019
- “Tax Perspectives On Kisor V. Wilkie: Part 1,” Law 360.
January 2019
- “Indiana Supreme Court Cites Business Purpose Requirement in Holding RV Dealership Liable for Uncollected Sales Tax,” Salt Shaker.
July 2018
- “Can’t Hardly Wait—Cryptocurrency and State Tax Legislation,” Journal of Multistate Taxation and Incentives (Thomson Reuters/Tax & Accounting) Volume 28, Number 6, September 2018.
June 2018
- “South Dakota v. Wayfair – Insights and Analysis,” Salt Shaker.
- “New Jersey Court Holds That Taxpayer Not Entitled to Exception to State’s Interest Add-Back Requirement,” Salt Shaker.
May 2018
- “Digital Taxation: A View From the United States and France,” with Philip M. Tatarowicz. State Tax Notes / Tax Notes International (cover). (Subscription required).
- “New York City: Penalty Relief Available for Certain Section 965 Underpayments,” Salt Shaker.
April 2018
June 2017
- “Why we don’t need additional colors in the pride flag,” The Dallas Morning News. (nationally syndicated).
April 2017
- “How a rescue dog helped Match.com’s CEO become a Texan and avoid a $430K tax bill,” The Dallas Morning News.
Feb. 2017
- “Take a tour of Expo Park, Dallas’ best kept secret,” Guidelive.
- “Try before you buy: German liquor store chain Vom Fass begins sampling in Plano,” Guidelive.
Jan. 2017
- “Dallas’ LGBT business leaders realize that they can’t fight discrimination alone,” The Dallas Morning News.
- “See inside the newly remodeled Tillman’s Roadhouse in Bishop Arts,” The Dallas Morning News.
- “Bomb damages Boston police car, no injuries reported,” The Dallas Morning News.
Dec. 2016
- “At least 12 killed in Berlin Christmas market attack,” The Dallas Morning News.
- “ISIS claims responsibility for Berlin terror attack,” The Dallas Morning News.
- “Russian ambassador to Turkey assassinated on live TV,” The Dallas Morning News.
- “White supremacist mocked after proposing the ‘WAACP’,” The Dallas Morning News.
- “Zurich mosque shooter found dead,” The Dallas Morning News.
- “Principal of northern Taiwan school resigns after Nazi-themed student parade,” The Dallas Morning News.
Nov. 2016
- “Texas GOP lawmakers hope tax cuts will boost the state’s growth,” The Dallas Morning News.
- “Why Texas loves the sales tax,” The Dallas Morning News.
- “Melania Trump calls for civility in rare solo campaign appearance,” The Dallas Morning News.
Oct. 2016
- “Samsung officially halts Galaxy Note 7 production, issues worldwide recall,” The Dallas Morning News.
- “Galaxy Note 7 dropped by AT&T and T-Mobile, Samsung suspends production,” The Dallas Morning News.
- “Replacement Samsung Galaxy Note 7 phones have an exploding problem,” The Dallas Morning News.
Sept. 2016
- “Obama administration pledges increased support for Dallas GLBT entrepreneurs,” The Dallas Morning News.
- “Wait, what Dallas fire? An old Facebook notification causes mass confusion,” The Dallas Morning News.
- “Why ‘The Gay Bachelor’ doesn’t work,” Guidelive.
- “Your ultimate guide to Dallas Gay Pride,” Guidelive.
Aug. 2016
- “Stop calling fringe white supremacist groups ‘the Ku Klux Klan’,” The Dallas Morning News. (nationally syndicated).
- “On the record with Dallas’ popular ‘RuPaul’s Drag Race’ contestant Alyssa EdwardsGuidelive.
July 2016
- “5 Texas podcasts that you should check out,” Guidelive.
- “30 Texas drag queens battle for the crown in Oak Lawn,” Guidelive.