GeTtin’ SALTy Podcast
Business & Economics Podcasts
GeTtin’ SALTy is a podcast hosted by Greenberg Traurig, focusing on state and local tax policy, legislative, regulatory and litigation updates. The GT SALT Practice assists companies in need of state and local tax counsel whether in a single location or multiple locations throughout the United States. With the largest footprint of any law firm in the United States, the SALT Practice has attorneys in 16 of the firm’s domestic offices, including California, Colorado, Delaware, Illinois, Florida, New York, Oregon, and Texas. The firm’s breadth of experience across the full SALT spectrum allows GT to offer a wide range of services, including counseling and controversy. The team also regularly partners with the firm’s nationally recognized Government Law and Policy Practice to help shape the tax law which affects our clients most.
Location:
United States
Description:
GeTtin’ SALTy is a podcast hosted by Greenberg Traurig, focusing on state and local tax policy, legislative, regulatory and litigation updates. The GT SALT Practice assists companies in need of state and local tax counsel whether in a single location or multiple locations throughout the United States. With the largest footprint of any law firm in the United States, the SALT Practice has attorneys in 16 of the firm’s domestic offices, including California, Colorado, Delaware, Illinois, Florida, New York, Oregon, and Texas. The firm’s breadth of experience across the full SALT spectrum allows GT to offer a wide range of services, including counseling and controversy. The team also regularly partners with the firm’s nationally recognized Government Law and Policy Practice to help shape the tax law which affects our clients most.
Language:
English
Website:
https://sites.libsyn.com/466614
Episodes
Midyear State Legislative Round up
6/5/2024
In this episode of GeTin’ SALTy, host Nikki Dobay is joined by two MultiState Associate superstars—Morgan Scarboro (V.P. of Tax Policy) and Ryan Maness (Director and Tax Counsel) for a midyear SALT legislative recap. Nikki, Morgan, and Ryan discuss state revenues to date, significant SALT proposals that have been debated this year, and the political landscape both to date and post-election. As always, the three end their lively conversation with a surprise non-tax question—this one focused on woodland creatures.
Duration:00:30:58
Catching-up with FTA's Ryan Minnick
5/24/2024
In this episode of GeTtin’ SALTy, host Nikki Dobay is joined by Ryan Minnick, Chief Operating Officer of the Federation of Tax Administrators (FTA), to catch-up on Ryan's work at the FTA. Ryan and Nikki also discuss FTA's mission and work, and how integral its meetings (national and regional) are to its mission and work. Finally, Ryan and Nikki discuss their favorite things about San Antonio! And, of course Frankie has some opinions along the way!
Duration:00:32:08
Wayfair Catch-up with Brad Scott
5/9/2024
In this episode of GeTtin’ SALTy, host Nikki Dobay is joined by Brad Scott, Director of Finance at Halstead Beads, to discuss where sales tax collection requirements are at six years after the landmark Wayfair decision. Brad and Nikki discuss Halstead's Louisiana litigation and its implications, how small businesses are continuing to deal with the Wayfair decision and his continued advocacy on the burdens created post-Wayfair. Frankie--the pup--continues to voice her opinion! And, Brad and Nikki wrap up with a discussion of upcoming travel plans.
Duration:00:33:41
California OTA Catch-up
4/24/2024
In this episode of GeTtin’ SALTy, host Nikki Dobay is joined by GT Shareholder Shail Shah for a discussion of some recent decisions released by the California Office of Tax Appeals (OTA). Shail provides an overview of what is likely the OTA's most significant case to date, in which the OTA ruled that a water’s-edge filing taxpayer was entitled to include 100 percent of certain dividend income under IRC 965 in its sales factor despite California allowing for a 75 percent dividends-received deduction. Shail also discusses his--and many others--surprise that this decision has initially been marked non-precedential and what could be done to change that. Finally, Nikki and Shail discuss summer cocktails. And, of course, Frankie has a few things to say during the conversation as well.
Duration:00:26:16
Catch-up with Jared Walczak at the Tax Foundation, with a Focus on Property Tax Relief
4/9/2024
In this episode of GeTin' SALTy, host Nikki Dobay is joined by Jared Walczak, Vice President of Special Projects at the Tax Foundation. Jared catches Nikki up on Tax Foundation's impression of 2023, and then the two discuss what Jared has been focused on this legislative session. Jared and Nikki then delve into property tax "relief," which seems to be the topic de jour for many state policy makers. Finally, with spring in the air, Jared and Nikki discuss upcoming travel and what they are most looking forward to now that the weather is warming up.
Duration:00:31:19
California budget and legislative update: A conversation with CalTax's Peter Blocker
3/26/2024
In this episode of GeTtin' SALTy, host Nikki Dobay is joined by Vice President of Policy at the California Taxpayers Association, Peter Blocker, to discuss the California 2024 legislative session. Peter provides an update of the revenue outlook and goes on to discuss the Governor's budget as well as other ideas being considered by the legislature. Nikki and Peter specifically discuss the California digital advertising tax proposal and the informational hearing that Nikki testified at earlier this month. Finally, Peter provides some highlights from CalTax's recent Annual Meeting, including the presentation of the David R. Doerr Medal, which was presented to Barry Weissman this year.
Duration:00:27:09
Hot Topics 2024 Legislative Session Update: A Conversation with Sam Trencs
3/12/2024
In this episode of GeTtin’ SALTy, host Nikki Dobay is joined by GT colleague Samantha Trencs to discuss a potpourri of 2024 SALT legislative hot topics. Sam walks through several east coast bills of interest, including Virginia's budget bill, a Maryland bill that would expand the sales tax base to virtually all services, and the New Jersey governor's proposal to basically bring back the corporate surtax. And, then Nikki and Sam catch up on the California Senate Standing Committee on Revenue and Taxation, which is holding an informational hearing on a digital advertising tax proposal, and a few Oregon and Washington highlights. Finally, they discuss something near and dear to Sam's heart-- her favorite thing to do in Charleston, South Carolina!
Duration:00:31:11
Catching up on Oregon -- 2024 legislative session and super-majority vote requirements
2/27/2024
In this episode of GeTtin’ SALTy, host Nikki Dobay is joined once again by Jeff Newgard, Principal at Peak Policy, for a chat about Oregon. First, Jeff provides an overview of the 2024 Oregon legislative session and the tax bills to watch this, including the reconnect bill and a bill that would ensure taxpayer confidentiality at the local level. Jeff and Nikki also discuss the "super-majority" vote issue that policy makers have been trying to tinker with the last few sessions. A philosophical SALT issue that Jeff and Nikki recently wrote about in Tax Notes State (Bills for Raising Revenue: Whittling Oregon's Supermajority Requirement). Finally, the two share some of their favorite things about their furry friends!
Duration:00:33:35
A Conversation with Angela Pitale on Tax Policy and the End of Democracy!
2/13/2024
In this episode of GeTtin’ SALTy, host Nikki Dobay is joined by Angela Pitale, Senior Tax Policy Advisor with Multistate Associates, to discuss a series of articles Angela recently penned on the practical and policy considerations that state policy makers should examine when considering mandatory combined reporting proposals. Angela provides an overview of her articles, highlighting the purpose for her publishing the series. Angela and Nikki also address a response from a group of anti-corporate taxpayers to Angela’s articles, pointing out the numerous flaws in their response and general rationale regarding this topic. Finally, the two discuss their Super Bowl traditions!
Duration:00:31:59
Multistate Tax Commission (MTC) 101
1/31/2024
In this episode of GeTtin’ SALTy, host Nikki Dobay is joined by Nancy Prosser, General Counsel of the Multistate Tax Commission (MTC), for a discussion about the MTC and its work. Nancy walks through the MTC's history and mission, and Nikki and Nancy discuss how the MTC currently operates and works on behalf of its member states. Finally, Nancy turns the table on Nikki and asks here a surprise nontax question!
This will be the first in a series of conversations with the MTC, with later podcast episodes covering the Audit program, updates on current uniformity work groups as well as the Nexus program. Stay tuned!
Duration:00:38:35
Welcome to 2024--We're off to the SALT races
1/17/2024
In the first episode of GeTtin’ SALTy in 2024, host Nikki Dobay is joined by GT Shareholder Shail Shah to catch-up on some significant 2023 cases and what to expect in 2024. As is often the case when Shail joins the podcast, the two get into a deep discussion of the most recent California cases that have been decided or are pending. Shail and Nikki also talk about how the American Catalog Mailers Association case could change the California tax regulations landscape and what that might look like. Finally, the two wrap up with a discussion of how to prepare for a blizzard! All this and some squeaks from the most recent addition to Nikki's family--Frankie the puppy!
Duration:00:30:48
Moore Part II: Potential SALT Implications
12/19/2023
In the final episode of GeTtin’ SALTy for 2024, host Nikki Dobay is joined by Alysse McLoughlin, a Partner with Jones Walker, to discuss the potential state and local tax implications of the Supreme Court's upcoming decision in Moore v. U.S. As a follow-up to Part I of the discussion with Joe Bishop-Henchman of NTU, Alysse and Nikki jump right into various nuances of the Moore case and the range of ways the Court could rule. They then discuss how those various rulings would impact income taxes at the state level. Finally, Alysse and Nikki talk about what they are most excited about during the holiday season!
Duration:00:27:28
2023 SALT Policy Wrap-up
12/5/2023
In this episode of GeTtin’ SALTy, host Nikki Dobay is once again joined by Morgan Scarboro, Vice President of Tax Policy at MultiState Associates, for a lively review of the major SALT policy issues of 2023. Morgan and Nikki discuss some of the significant state legislative items that were passed in 2023, those that didn't, and what they expect for the 2024 legislative season, which is quickly approaching. Morgan and Nikki also talk about Spotify Wrapped and their desire to participate on a survival reality show!
Duration:00:31:04
Episode 17: Catching up with DeAndré Morrow on the Maryland Digital Ad Tax Procedural Labyrinth
11/7/2023
In this episode of GeTtin’ SALTy, host Nikki Dobay is once again joined by DeAndré Morrow, Of Counsel in GT's Washington D.C. office, to provide an update on the quagmire that is the Maryland Digital Advertising Tax (DAT). Since Nikki and De last discussed the Maryland DAT on the podcast (click here to listen to that episode), a lot has happened on the procedural front. Nikki and DeAndre delves into the complexities and the ensuing litigation, discussing the recent denials of numerous refund claims by the Comptroller and the progression of an active appeal in Maryland Tax Court. They also explore the procedural challenges related to the DAT, speculate on the comptroller’s strategy and discuss how all this might impact the Federal appeal. Finally, Nikki and DeAndre talk about the recent holiday and their favorite costumes!
Duration:00:18:09
Episode 16: A discussion with the National Taxpayers Union Foundation on Moore v. U.S.
10/24/2023
In this episode of GeTtin’ SALTy, host Nikki Dobay is joined by Joe Bishop-Henchman, Executive Vice President at the National Taxpayers Union Foundation (NTUF), for part I of a discussion of Moore v. United States, which is currently pending at the U.S. Supreme Court. Joe and Nikki discuss the specific issues raised by the Moore case, the potential and possibly far-reaching impact on the Internal Revenue Code raised by the case, and NTUF's amicus brief, which was filed on September 6. Finally, Joe and Nikki conclude their discussion with a chat about their favorite things to do in Vegas!
And stay tuned for part II of the Moore discussion! Part II will focus on the potential impact Moore could have on state and local taxes and will be released following the oral argument, which is scheduled for December 5.
Duration:00:26:51
Episode 15: Catching-up with CalTax
10/10/2023
In this episode of GeTtin’ SALTy, host Nikki Dobay is joined by Rob Gutierrez, President and Chief Executive Officer of the California Taxpayers Association (CalTax) for a discussion of the California legislative session. Rob provides an overview of the session, which adjourned on September 14, discussing what did and didn’t pass this year. Rob and Nikki then discuss the 2024 ballot initiatives and how two legislative referrals will be part of the November 2024 ballot landscape. Rob also discusses the recently filed lawsuit against another 2024 ballot initiative. Finally, Rob and Nikki conclude with a very serious conversation about Fall!
Duration:00:31:58
Episode 14: A Discussion with GBA about Worldwide Combined Reporting
9/26/2023
In this episode of GeTtin’ SALTy, host Nikki Dobay is joined by Meredith Beeson, Senior Director of State Affairs at the Global Business Alliance (GBA). Meredith and Nikk dive into a discussion about the various iterations of combined reporting and the significant challenges that mandating worldwide combined reporting creates for taxpayers. The two discuss some of the recent state mandatory worldwide combined reporting proposals and debunk the various policy reasons often provided by the proponents of these proposals. Meredith then discusses some of GBA's other state tax priorities. Finally, Meredith and Nikki chat about their furry sidekicks.
Duration:00:36:47
Episode 13: Catching-up on Significant California SALT Cases
9/13/2023
Summary - In this episode of GeTtin’ SALTy, host Nikki Dobay is joined by GT Shareholder Shail Shah to discuss all three recent California state tax cases. Shail and Nikki start by discussing two recent decisions issued by the California Office of Tax Appeals (OTA): In the Matter of the Appeal of Southern Minnesota Beet Sugar Co-op., 2023-OTA-342P and Appeal of Janus Capital Group, Inc. & Subsidiaries, OTA Case No. 20096605. The two also discuss a case currently pending before the OTA, the Appeal of Microsoft Corporation & Subsidiaries, which the court is expected to issue very soon. Finally, Shail and Nikki talk Octoberfest!
Duration:00:36:50
Episode 12: Catching-up on Illinois with Carol Portman
8/29/2023
In this episode of GeTtin’ SALTy, host Nikki Dobay is joined by Carol Portman, President of the Taxpayers' Federation of Illinois (TFI), to discuss all things Illinois SALT. Carol and Nikki catch-up on the 2023 legislative session and what might happen during the veto session later this fall. They also discuss the recent election in Chicago and the potential impact on local taxes in the city. Finally, they chat about flying versus being invisible.
Duration:00:34:13
Episode 11: A conversation with Lucy Dadayan on state tax revenues
8/16/2023
In this episode of GeTtin’ SALTy, host Nikki Dobay is joined by Lucy Dadayan, Principal Research Associate with the Urban-Brookings Tax Policy Center at the Urban Institute, to discuss the state of state tax revenues. Specifically, Lucy and Nikki discuss how states have fared on the revenue front over the past year and how things are looking going into 2024. Lucy also reflects on her recent blog post, which details the overall decline in state revenues of 5.3% and reasons for those declines as well as the challenges the states face going into 2024. Finally, Lucy and Nikki discuss something a tad bit lighter—their favorite exotic animals!
Duration:00:30:51