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. 

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 Shail also discusses his--and many others--surprise that this decision has initially been marked non-precedential and what could be done to change that.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. 

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.  

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.

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!

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!

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!

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!

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!

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!