In this episode of GeTin’ SALTy, host Nikki Dobay takes us back to some of our listeners' favorites and awards the inaugural Listener Appreciation Award! Nikki revisits highlights from some of the top podcast episodes of the year, which include snippets from episodes with Nancy Prosser [Ep. 21], Alan Pasetsky [Ep. 34], Marilyn Wethekam [Ep. 35] and Jared Walczak [Ep. 32]. But you will have to listen to the podcast to learn who is taking home the award!

A big thank you to all the GeTin’ SALTy guests for your contributions to the podcast throughout the year—we covered a lot of ground! And thank you to the listeners for continuing to tune in!

Happy holidays and we’ll be back in January 2025 for another year of GeTin’ SALTy fun!

In this episode of GeTin’ SALTy, host Nikki Dobay is joined by Catalina (Cat) Baron, an associate in Greenberg Traurig's Houston office, for a big old conversation about Texas state tax isues. Cat and Nikki discuss the Comptroller’s recent amendments to the data processing regulation; what is happening on the R&D credit front, oil, and gas taxes; and whether there will be property tax reform in 2025. Cat has been following all these issues closely and will continue to be engaged during the 2025 Texas legislative session.  Finally, the two end with a surprise non-tax question about their favorite holiday traditions!  

In this episode of the GeTtin’ SALTy podcast, host Nikki Dobay is joined by Morgan Scarboro, Vice President of Tax Policy and Economics at MultiState Associates, for a post-election discussion about state legislative and governors’ results and the potential impacts of those results on state tax issues. Morgan and Nikki also chat about state revenue projections and those states that are likely to face deficits and the potential implications on state tax legislation in 2025 and beyond. Finally, the two end with some exciting news from Morgan!  

In this episode of the GeTin' SALTy podcast, host Nikki Dobay is once again joined by Jared Walczak, Vice President of Special Projects at the Tax Foundation, to discuss the state tax ballot initiatives results from the Nov. 5, 2024 election. Jared and Nikki discuss the outcome and get into the weeds on the major state tax initiatives that were being tracked on election night. Specifically, they discuss initiatives in Oregon (Measure 118), North Dakota (Measure 4), South Dakota (Measure 28), Illinois (Advisory Question), Washington (Initiatives 2019, 2117, 2124), San Francisco (Measure M), and a few others.  Finally, Jared and Nikki end with a chat about upcoming “fun” travel!       

In this episode of Gettin' SALTy, host Nikki Dobay welcomes distinguished professor Richard Pomp (University of Connecticut School of Law) for a discussion about the fair apportionment prong of the Complete Auto test. Specifically, the two discuss the fair apportionment of use taxes levied on mobile property, and the Ellingson v. South Dakota case. Professor Pomp provides an overview of South Dakota's application of the use tax in the case, and why that application seems to violate the constitutional requirement of fair apportionment. Nikki and the Professor also discuss the evolution of use taxes, their role as a backstop for sales taxes, and why the credit doesn’t always work. The podcast also explores the significance of the denial of certiorari by the Supreme Court and the practical implications for states and taxpayers on this issue moving forward. Finally, the two end with a lively debate about Shakespeare quotes!

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 a conversation about Joe’s recent testimony before the Senate Subcommittee on Fiscal Responsibility and Economic Growth on issues facing small businesses post-Wayfair. Joe and Nikki discuss the impetus for the hearing, and Joe’s message to the committee, which is mainly that small businesses need help with sales tax collection following the Court’s 2018 Wayfair decision. Joe and Nikki wrap up with a conversation about the early onset of holiday decorations, and where they stand on that issue!

In this episode of GeTin’ SALTy, host Nikki Dobay is once again joined by Jeff Newgard, Principal at Peak Policy, for a discussion about the Portland tax system and the City’s charter authority. Jeff and Nikki discuss Portland administration of the Portland Clean Energy Surcharge (CES), which was adopted by voters in 2018. As the discuss, although the CES was properly enacted by Portland voters, the City’s current administration is significantly beyond the scope of voter intent and is questionable based on the City’s charter authority.  Finally, Jeff and Nikki wrap up with a fun discussion about fun fall activity with their dogs!

In this episode of GeTtin’ SALTy, host Nikki Dobay is once again joined by listener favorite, Morgan Scarboro, V.P. of Tax Policy at MultiState Associates, for a discussion of the state elections coming up in November. Morgan provides an overview of the possible state trifecta changes, how governors have dictated SALT policy recently, and what states she has an eye on. Morgan and Nikki also discuss key ballot initiatives. Finally, they wrap up with a discussion of things their parents told them that may or may not be true! 

In this episode of GeTin’ SALTy, host Nikki Dobay is joined by Marilyn Wethekam, Of Counsel with the Council On State Taxation, for a discussion of the Supreme Court’s recent decision in Loper Bright Enterprises v. Raimondo, which SCOTUS decided earlier this year.  Marilyn provides an overview of Loper and discusses the court’s overruling of the longstanding Chevron deference standard.  Marilyn and Nikki go on to discuss what the deference standard is post-Loper, and the impact this will have on state and local taxes and the deference standard that might apply going forward.  Spoiler alert—it depends!  Finally, Marilyn and Nikki wrap up with a lively discussion of how they spoiled their pups on National Dog Day!

In this episode of GeTin’ SALTy, host Nikki Dobay is joined by Alan Pasetsky, Tax Policy Advisor for the Global Business Alliance (GBA), for a discussion of an article recently published by Michael Mazerov, which advocated for mandatory worldwide combined report. Alan and Nikki discuss the numerous issues with Mazerov’s arguments in the article and rebut the underlying premises and assumptions he relies on. Alan provides a historic overview of the reasons mandating worldwide combined reporting was abandoned in the 1980s and discusses the many challenges with trying to comply with such proposals. Finally, Nikki and Alan wrap up with a discussion of car naming and who does it!