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

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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.
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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

Linchpins and Business v. Nonbusiness Income

9/17/2019
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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 Questions, comments, requests? Email Matt Hunsaker at matt.hunsaker@bakerbotts.com

Duration:00:11:42

We Don’t Need No Stinkin’ Legislation to Tax Marketplace Facilitators: Amazon and Walmart Case Updates

9/11/2019
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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 Questions, comments, requests? Email Matt Hunsaker at matt.hunsaker@bakerbotts.com

Duration:00:09:31

Sled Dogs v. Remote Sellers, Texas Telecom Case on COGS, and Updates to Recent Shows on New Jersey GILTI and the MTC

9/4/2019
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The SALT Show Episode 74 (Update for Week of September 1, 2019) On this week’s episode: • Remote seller legislation makes its way to remote Nome – and musings on Wayfair implications for local sales tax • Another Texas court holds that telecom products do not qualify for the cost-of-goods-sold deduction • Updates on the never-ending saga of New Jersey GILTI guidance • Updates on the first meeting of the MTC’s Wayfair Phase II working group. Links to share the podcast with...

Duration:00:07:51

3 Things Happening at the MTC; Will California Get a Split Roll? Will Alaska Put the Squeeze on Oil?

8/29/2019
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The SALT Show Episode 73 (Update for Week of August 25, 2019) On this week’s episode: • The end of Proposition 13 for business: will Californian’s vote for a split roll? • Alaska severance tax hike initiative introduced • An update on the MTC’s uniformity projects, including combined reporting/NOLs, Wayfair/marketplace facilitators part II, and PL 86-272 meets cookies Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify Questions,...

Duration:00:11:12

Have New Jersey (GILTI) & Kansas (Wayfair) Seen the Light? Local Taxes & Technical Terminations in California and Texas Nexus 2.0

8/22/2019
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The SALT Show Episode 72 (Update for Week of August 18, 2019) • New Jersey withdraws its quirky GILTI apportionment notice • Kansas lawmakers may not be pleased with the DOR’s crazy remote seller nexus position • A constitutional amendment to make it easier to pass local taxes in California fails & related litigation • How to retroactively elect out of technical terminations with the California Franchise Tax Board • Texas is floating a $500,000 franchise tax nexus threshold Links to...

Duration:00:06:52

What You Need to Know About Taxes & Blockchain/Cryptocurrency

8/15/2019
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The SALT Show Episode 71 (Update for Week of August 11, 2019) 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:00:27:45

Does Throw Back and Throw Out Make You Want to Throw Up?

8/8/2019
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The SALT Show Episode 70 (Update for Week of August 4, 2019) On this week’s episode: • An overview of the throw-back apportionment rule • An overview of the throw-out apportionment rule • Whirlpool Properties v. NJ Division of Taxation 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:00:17:31

News on the SALT Front: New York Apportionment Rules, NYC Going Rogue on GILTI, Selling Patented Stuff in Texas, New Hampshire v. Everyone, and the West Coast Gone Wild

8/1/2019
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The SALT Show Episode 69 (Update for Week of July 28, 2019) On this week’s episode: • The saga continues: Pennsylvania severance tax legislation • Washington Supreme Court strikes down ban on local income taxes (Kunath v. Seattle) • Is the Oregon CAT referendum dead? • San Fran stock compensation tax on hold…for now • California market-based sourcing reg project: word on the street • New York draft apportionment regs & the unusual event rule • New York City going another direction...

Duration:00:08:55

Interview with Rusty Cannon, Vice President of the Utah Taxpayers Association

7/23/2019
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The SALT Show Episode 68 (Update for Week of July 21, 2019) On this week’s episode: • An interview with Rusty Cannon, Vice President of the Utah Taxpayers Association on the latest in state tax policy 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:00:14:50

The Skinny on Administrative Deference (Kisor), GILTI Tidbits, SALT Cap Workarounds, Oregon CAT Correction Bill, Going to the Movies: COGS in Texas Supreme Court

7/18/2019
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The SALT Show Episode 67 (Update for Week of July 14, 2019) On this week’s episode: • A primer on judicial deference to administrative agencies in SALT litigation and the Kisor case • A couple of GILTI updates – Oregon and New York • Oregon passes CAT correction bill • Louisiana passes passthrough entity SALT deduction cap workaround • Texas cost of goods sold in the Supreme Court (AMC Theaters) Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher,...

Duration:00:11:25

More Bounce in California? Marketplace Facilitators, Economic Nexus, Federal Conformity, Market-Based Sourcing, Alternative Apportionment, and Unity as a 381 Attribute

7/10/2019
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The SALT Show Episode 66 (Update for Week of July 1, 2019) On this week’s episode: • A snapshot of key state tax issues through the lens of California • Marketplace facilitator legislation • Economic nexus thresholds • Federal conformity • Market-based sourcing • Alternative apportionment • Are unitary relationships carryover tax attributes? Song: (More Bounce in) California by Soulkid #1 Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay,...

Duration:00:14:29

Successor Liability (How Not to Pay Someone Else’s Taxes) and Illinois Update

7/1/2019
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The SALT Show Episode 65 (Update for Week of June 30, 2019) On this week’s episode: 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:00:07:07

Primer on the Interstate Sales Tax Credit System and a Teaser on the Kaestner Trust Due Process Case

6/25/2019
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The SALT Show Episode 64 (Update for Week of June 23, 2019) On this week’s episode: 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:00:11:33

Washington: B&O Tax Gone Wild and Real Estate Transfer Tax Gets Harder to Avoid

6/18/2019
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The SALT Show Episode 63 (Update for Week of June 16, 2019) On this week’s episode: • Washington has made big changes to its Business and Occupation (B&O) tax that may catch businesses off guard • Washington’s real estate transfer tax on entity transactions gets harder to avoid; new graduated rates 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:00:10:47

The New Oregon CAT (Pacific Northwest Update Part I) and When Does Manufacturing Start?

6/13/2019
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The SALT Show Episode 62 (Update for Week of June 9, 2019) On this week’s episode: • Learn all about Oregon’s new commercial activity tax in Pacific Northwest Update Part I • The manufacturing exemption: when does manufacturing start? An Ohio case study 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:00:12:21

Water’s Edge Litigation/Legislation In Colorado & Wayfair Starting to Affect Income Tax Nexus

6/6/2019
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The SALT Show Episode 61 (Update for Week of June 2, 2019) On this week’s episode: • Colorado water’s edge litigation (Agilent & Oracle) and pending legislative “fix” • Will states apply Wayfair to income tax nexus? The other shoe is dropping. 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:00:09:37

Real-Time Tax Remittance–Coming to a State Near You?

5/29/2019
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The SALT Show Episode 60 (Update for Week of May 26, 2019) On this week’s episode: • An overview of states’ efforts to implement real-time sales tax remittance obligations on payment processors 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:00:05:46

A Modest Remote Seller Update; Texas Amending Constitution; Oregon Gross Receipts Tax; Software in Alabama

5/23/2019
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The SALT Show Episode 59 (Update for Week of May 19, 2019) On this week’s episode: • A quick update on sales thresholds for remote sellers • Texas Constitutional amendment prohibiting income taxes and its franchise tax implications • Oregon passes a quasi-gross receipts tax • Alabama Supreme Court rules that all software is taxable Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify Questions, comments, requests? Email Matt...

Duration:00:09:11

Pass-Through Entity Taxes: Workaround for SALT Cap

5/15/2019
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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
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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