The SALT Show with Baker Botts L.L.P.
Business & Economics Podcasts
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.
Location:
Houston, TX
Description:
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.
Twitter:
@BakerBotts
Language:
English
Contact:
2149536639
Episodes
Tax-related Developments in the California False Claims Act
9/10/2020
The SALT Show Episode 94 (Update for Week of September 7, 2020)
On this week’s episode:
Tax-related Developments in the California False Claims Act
Speakers:
William H. GorrodBen Geslison
Duration:00:21:12
Property Tax and the Dark Store Theory
7/23/2020
The SALT Show Episode 93 (Update for Week of July 20, 2020)
On this week’s episode:
Speakers:
Duration:00:19:45
Coronavirus: Disaster Declaration, Remote Working Nexus, and Conformity with Federal Relief
4/21/2020
The SALT Show Episode 92 (Update for Week of April 20, 2020)
On this week’s episode:
Duration:00:13:02
State Tax Legislative Update
2/28/2020
The SALT Show Episode 91 (Update for Week of February 24, 2020)
On this week’s episode:
Duration:00:12:34
Keeping Communications with Tax Accountants and Consultants Confidential
2/14/2020
The SALT Show Episode 90 (Update for Week of February 10, 2020)
On this week’s episode:
Duration:00:21:43
ALJ Roundup: Hedging Transactions & Unitary Income (Texas) & Alt Apportionment & Royalty Exclusion (New York)
12/20/2019
The SALT Show Episode 89 (Update for Week of December 15, 2019)
On this week’s episode:
Duration:00:08:54
All the Income Tax Stuff You Missed Over Thanksgiving
12/12/2019
The SALT Show Episode 88
(Update for Week of December 8, 2019)
On this week’s episode:
Duration:00:09:14
MTC Whitepaper: Wayfair Implementation/Marketplace Facilitators
12/5/2019
The SALT Show Episode 87
(Update for Week of December 1, 2019)
On this week’s episode:
MTC Whitepaper
Duration:00:09:40
Update on States' Suit Against Feds over $10K SALT Deduction Cap
11/27/2019
The SALT Show Episode 86
(Update for Week of November 24, 2019)
On this week’s episode:
Duration:00:06:24
Unconstitutional Wayfair/Marketplace Rules; Banks Take on the Washington B&O Tax Surcharge; California & Disregarded Partnerships
11/21/2019
The SALT Show Episode 85
(Update for Week of November 17, 2019)
On this week’s episode:
Duration:00:09:26
State Tax Lawyers are International Tax Lawyers
11/14/2019
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
Duration:00:06:54
Tidbits on Alternative Apportionment (FTB Regs, Staples); Look-Through Sourcing Shot Down (Microsoft); Ride Sharing Takes on Local Taxes
11/5/2019
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
Duration:00:09:12
COST Annual Meeting; Combination & Industry Apportionment; PL 86-272 Update
10/30/2019
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
Duration:00:07:24
Wayfair & Income Tax Nexus; Market-Based Sourcing, & Local Taxes
10/23/2019
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
Duration:00:11:05
Arguing Constitutional Issues at Administrative Courts, Louisiana GILTI Guidance, & Florida Joining the Wayfair Club
10/16/2019
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
Duration:00:08:20
A Taxing Day at the Texas Supreme Court: Sunstate, AMC, and Gulf Copper; California OTA Shuts Down FTB’s Treatment of Out-of-State LLC Members (Jali)
10/11/2019
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
Duration:00:15:49
Death of External Consistency? (Steiner), California Sourcing of Asset Management Services, Showdown on California Local Taxes, Kansas Remote Seller Policy Struck Down
10/2/2019
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
Duration:00:11:00
Dividends Received Deduction Litigation, Digital Goods, California False Claims Act, and Illinois Mobile Workforce Safe Harbor
9/26/2019
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
Duration:00:10:15
Linchpins and Business v. Nonbusiness Income
9/17/2019
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
Duration:00:11:42
We Don’t Need No Stinkin’ Legislation to Tax Marketplace Facilitators: Amazon and Walmart Case Updates
9/11/2019
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
Duration:00:09:31