In the latest episode of the SALT Shaker Podcast, Eversheds Sutherland attorneys Jeff Friedman and Jeremy Gove welcome UConn School of Law Professor Rick Pomp to discuss Jeff and Professor Pomp's US Supreme Court cert petition in Ellingson Drainage, Inc. v. South Dakota Department of Revenue. Jeff, Jeremy and Professor Pomp delve into the case's background and its various implications, particularly focusing on the application of use tax. They also provide historical context on the relationship between sales and use taxes and explore how Ellingson may violate the external consistency doctrine. Additionally, they discuss the potential consequences of the South Dakota Supreme Court's decision if left undisturbed by the US Supreme Court.

Their discussion ends with an overrated/underrated question: Are birthday parties overrated or underrated?

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