In this episode of the SALT Shaker Podcast, SALT Partners Jeremy Gove and Chelsea Marmor kick off 2026 with a lightning round of their favorite SALT issues from 2025.

They cover market-based sourcing, tax base expansions, remote worker litigation, and the classification of streaming services as tangible property. The conversation also touches on federal intervention in AI regulation, the ongoing relevance of federal limits on state taxing power, and emerging local tax trends. This week's overrated/underrated segment asks: Are New Year's resolutions overrated or underrated?

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