The SALT Show with Baker Botts L.L.P.-logo

The SALT Show with Baker Botts L.L.P.

Business & Economics Podcasts >

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.

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.
More Information

Location:

United States

Description:

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.

Twitter:

@bakerbotts

Language:

English


Episodes

Pass-Through Entity Taxes: Workaround for SALT Cap

5/15/2019
More
The SALT Show Episode 58 (Update for Week of May 12, 2019) On this week’s episode: • An overview of the pass-through entity tax regimes enacted in Connecticut, Wisconsin, and Oklahoma to work around the federal $10,000 deduction cap. 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

Duration:00:13:59

UT Intercompany Update, Wayfair(ish) Issues, and Marijuana Taxes

5/10/2019
More
The SALT Show Episode 57 (Update for Week of May 5, 2019) On this week’s episode: • Utah Legislature responds to the See’s Candies transfer pricing litigation • Update on SSUTA and Louisiana litigation touching on Wayfair issues • Illinois marijuana tax proposal 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

Duration:00:08:48

Oregon CAT, Taxing Wealthy, MTC Finnegan Update

5/2/2019
More
The SALT Show Episode 56 (Update for Week of April 28, 2019) On this week’s episode: • Oregon’s proposal for a gross receipts tax • Taxing the high earners • Update on MTC’s Finnegan project 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

Duration:00:09:51

Private Letter Rulings: The Nuts and Bolts

4/22/2019
More
The SALT Show Episode 55 (Update for Week of April 21, 2019) On this week’s episode: • The nuts and bolts of getting state private letter rulings 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

Duration:00:07:41

Section 163(j) in New Jersey and Water’s Edge Litigation in Colorado

4/15/2019
More
The SALT Show Episode 54 (Update for Week of April 14, 2019) On this week’s episode: • New Jersey’s recent guidance on partnership reporting of business interest limitations under IRC Sec. 163(j) • Oral arguments in Agilent and Oracle on water’s edge exclusion of holding companies. 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

Duration:00:05:39

The Digital Goods and Services Tax Fairness Act in a Nutshell

4/12/2019
More
The SALT Show Episode 53 (Update for Week of April 7, 2019) On this week’s episode: • An overview of the proposed Digital Goods and Services Tax Fairness Act 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

Duration:00:12:59

Taxes & Pigeon Poop, Taxing Streaming Services, More Federal Wayfair Legislation, and PA Severance Tax

4/3/2019
More
The SALT Show Episode 52 (Update for Week of March 31, 2019) On this week’s episode: • Massachusetts Using Taxes to Combat Pigeon Poop • Chicago and Illinois Efforts to Tax Streaming Services (and Maybe Law Firms) • OSSBRA Wayfair Legislation Reintroduced • Pennsylvania Severance Tax Proposal 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

Duration:00:12:50

Primer on Non-Discrimination Under the Foreign Commerce Clause – Does it Apply to GILTI?

3/27/2019
More
The SALT Show Episode 51 (Update for Week of March 24, 2019) On this week’s episode: • An overview of the Foreign Commerce Clause’s prohibition on discrimination against foreign commerce and how it might apply to GILTI 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

Duration:00:17:26

Federal Nexus Legislation: What are Those Rascals on the Hill Going to Do?

3/22/2019
More
The SALT Show Episode 50 (Update for Week of March 17, 2019) On this week’s episode: • An overview of federal nexus legislation and prognosticating the post-Wayfair future 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

Duration:00:22:48

NJ Royalty Case, NY Pied á Terre Tax, End of the CA BOE?, and MD Digital Goods Bill Dies

3/14/2019
More
The SALT Show Episode 49 (Update for Week of March 10, 2019) On this week’s episode: • New York’s Pied á Terre Tax Proposal • Will California Kill the Board of Equalization? • Maryland Digital Goods Sales Tax Bill Dies • New Jersey Royalty Addback Litigation: Lorillard Tobacco 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

Duration:00:09:30

Taxation of Foreign Commerce and Legislative Roundup

3/5/2019
More
The SALT Show Episode 48 (Update for Week of March 2, 2019) On this week’s episode: • Arizona legislative update: sales taxation of digital goods and cloud computing • California legislative update: sales tax on services provided to businesses • Federal legislative update: Mobile Workforce back before the Senate • Primer: Commerce Clause protections for foreign commerce Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean,...

Duration:00:13:05

NH Back At It, CO Water’s Edge Cases, NJ GILTI, and More

2/27/2019
More
The SALT Show Episode 47 (Update for Week of February 24, 2019) On this week’s episode: • Arizona trying to shut down tax funding for municipal bands • California looking to impose a statewide sugary beverage tax • New Hampshire takes on the rest of the country • New Jersey GILTI reduction • Colorado cases on water’s edge corporations set for oral arguments • Connecticut mulling sales tax on digital goods and services Links to share the podcast with colleagues: bakerbotts.com,...

Duration:00:07:00

Interview with Miguel Legarreta and More GILTI/Worldwide Combination Updates

2/20/2019
More
The SALT Show Episode 46 (Update for Week of February 17, 2019) On this week’s episode: • Worldwide Combination Updates in Illinois and Massachusetts • More on Sales Taxation of Digital Goods • GILTI/163(j) Updates from Virginia Link to the Associated Taxpayers of Idaho Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay Questions, comments, requests? Email Matt Hunsaker at matt.hunsaker@bakerbotts.com

Duration:00:21:04

GILTI Update, More Digital Goods, & VA Apportionment Litigation

2/14/2019
More
The SALT Show Episode 45 (Update for Week of February 10, 2019) On this week’s episode: • The Latest on State Taxation of GILTI • More on Sales Taxation of Digital Goods • Apportionment Litigation in Virginia • Must Your Valentines Gift Exceed 50# in Idaho? Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay Questions, comments, requests? Email Matt Hunsaker at matt.hunsaker@bakerbotts.com

Duration:00:16:43

Weaponized Taxes, Digital Goods, Eroding the Water’s Edge, Local Sales Tax Reform, Federal Wayfair Bills

2/8/2019
More
The SALT Show Episode 44 (Update for Week of February 3, 2019) On this week’s episode: • Using Taxes as Political Weapons • Update on Taxation of Digital Goods • Is the Water’s Edge Eroding? • Centralization of Local Sales Taxes • Update on Federal Wayfair Legislation Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay Questions, comments, requests? Email Matt Hunsaker at matt.hunsaker@bakerbotts.com

Duration:00:15:28

State Transfer Pricing Primer Part 4

1/29/2019
More
The SALT Show Episode 43 (Update for Week of January 27, 2019) On this week’s episode: • An interview with Marshall Stranburg, Deputy Executive Director of the Multistate Tax Commission on ALAS, SITAS, and states’ views on transfer pricing. Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay Questions, comments, requests? Email Matt Hunsaker at matt.hunsaker@bakerbotts.com

Duration:00:25:20

State Transfer Pricing Primer Part 3

1/24/2019
More
The SALT Show Episode 42 (Update for Week of January 20, 2019) On this week’s episode: • A discussion of general trends in state transfer pricing Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay Questions, comments, requests? Email Matt Hunsaker at matt.hunsaker@bakerbotts.com

Duration:00:15:42

State Transfer Pricing Primer Part 2

1/16/2019
More
The SALT Show Episode 41 (Update for Week of January 13, 2019) On this week’s episode: • An overview of 482 regulation pricing methods with Leah Patrick Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay Questions, comments, requests? Email Matt Hunsaker at matt.hunsaker@bakerbotts.com

Duration:00:58:19

State Transfer Pricing Primer Part 1

1/9/2019
More
The SALT Show Episode 40 (Update for Week of January 6, 2019) On this week’s episode: • An introduction to state transfer pricing • Addback statutes • Alternative apportionment Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay Questions, comments, requests? Email Matt Hunsaker at matt.hunsaker@bakerbotts.com

Duration:00:16:49

2018 Was a SALTy Year

1/4/2019
More
The SALT Show Episode 39 (Update for Week of December 30, 2018) On this week’s episode: • A review of the most important SALT developments in 2018 • A hodgepodge of issues from the last few weeks Link to SALT Podcast Survey Link to Revenue Procedure 2019-12 Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay Questions, comments, requests? Email Matt Hunsaker at matt.hunsaker@bakerbotts.com

Duration:00:19:40