In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor break down a recent New York Appellate Division decision addressing a longstanding question in New York: Is providing a license to software always the sale of software?

Jeremy and Chelsea unpack the Appellate Division's answer to that question in Beeline, who offered its customers a license to taxable prewritten software and nontaxable professional services. Applying New York's primary function test, and relying on the extensive record developed below, the court concluded that the transaction's objective was the taxable sale of software rather than nontaxable professional services.

This week's overrated/underrated question takes on a fun one: birthdays. Are they overrated or underrated?

For questions or comments, email [email protected]. Subscribe to receive regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast, Partner Jeff Friedman takes over as host and sits down with newly promoted partners Jeremy Gove and Chelsea Marmor to celebrate their career milestones and reflect on the journeys that brought them here.

Jeff guides Chelsea and Jeremy through a conversation about their distinct professional paths, the value of in‑person collaboration, and the satisfaction that comes from navigating complex client matters. They also look ahead, offering their perspectives on the developments they expect will reshape the practice of state and local tax in the years to come.

The episode closes with the classic overrated/underrated segment – this time tackling award shows. Are they overrated or underrated?

For questions or comments, email [email protected]. Subscribe to receive regular updates hosted on the SALT Shaker blog

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?

For questions or comments, email [email protected]. Subscribe to receive regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast, SALT Counsel Jeremy Gove and Chelsea Marmor break down key New York tax and administrative developments shaping 2025.

Their discussion includes:

• The proposed agenda of the incoming New York City mayor
• Significant personnel and administrative changes in New York City
• Recent court rulings on the retroactivity of the corporate income tax regulations
• Emerging tax revenue streams from legalized casinos and congestion pricing

They wrap up with two thought-provoking questions in the overrated/underrated segment – don't miss it!

For questions or comments, email [email protected]. Subscribe to receive regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast, SALT Counsel Jeremy Gove and Chelsea Marmor dive into the nuanced world of state and local tax penalties.

They explore why penalty abatement standards, such as "reasonable cause" and "ordinary care," remain ambiguous despite the frequent appearance of penalties in tax assessments. With limited statutory and case law guidance, these standards often leave taxpayers navigating uncertainty.

Their discussion highlights:

• New York's penalty framework and how it compares to other states
• Practical defenses for abating penalties, including their self-coined "reliance plus" standard
• The importance of contemporaneous documentation in supporting taxpayer positions

Ultimately, Jeremy and Chelsea underscore the highly technical and interpretive nature of penalty imposition and abatement. For a deeper dive into this topic, read their article in Tax Notes State.

This week's overrated/underrated segment takes a seasonal turn: Is turkey really the star of Thanksgiving? For questions or comments, email [email protected]. Subscribe to receive regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast, host and SALT Counsel Jeremy Gove sits down with Partner Tim Gustafson to explore the historical evolution and current challenges surrounding California's sales factor.

The conversation traces California's apportionment journey from its original equally weighted three-factor formula to today's dominant single sales factor approach. Jeremy and Tim unpack key developments, including:

• California Supreme Court decisions shaping the definition of "gross receipts"
• A voter-approved initiative accelerating the shift to a single sales factor
• Regulatory amendments relating to market-based sourcing

The episode concludes with a discussion of a recent legislative change redefining "gross sales" as "net sales" – a retroactive adjustment now facing legal challenges for its conflict with prior judicial interpretations.

Plus, don't miss the overrated/underrated segment, where Jeremy and Tim share their hot takes on card games.

For a deeper dive into this topic, check out Tim's article, published in Tax Notes State, which he co-wrote with Associate Constance Chien.

In this episode of the SALT Shaker Podcast, SALT Counsel Jeremy Gove and Chelsea Marmor dive into the evolving intersection of artificial intelligence (AI) and SALT.

As AI technology continues to advance, Jeremy and Chelsea draw a parallel for tax purposes to the early days of the internet – when Congress passed the ITFA to avoid taxes stifling innovation. They explore whether the existing framework for taxing software and digital products is sufficient to address AI, or if new legislation will be needed to keep pace.

Jeremy and Chelsea highlight recent developments in Indiana and Illinois, where revenue rulings classified remote generative AI chatbot services as non-taxable under the states' existing definitions of SaaS and electronically delivered software.

The episode wraps with a brief discussion on the potential for federal intervention in regulating and taxing AI, leaving listeners with key questions about how SALT professionals should prepare for what's next.

And, as always, the hosts close out with their overrated/underrated segment – this time tackling the world of science fiction. For questions or comments, email [email protected]. Subscribe to receive regular updates hosted on the SALT Shaker blog.

In this episode of the SALT Shaker Podcast, Eversheds Sutherland Counsel Jeremy Gove and Chelsea Marmor unpack the complexities of Public Law 86-272, a federal statute enacted in 1959 to shield businesses from state income tax when their sole activity within a state is soliciting orders for tangible personal property.

The conversation explores the law's origins, historical context, its continued relevance in state tax litigation, and the MTC's evolving guidance regarding internet-based activities.

Chelsea and Jeremy conclude the discussion by reviewing recent legal battles over the law in California, New York, and New Jersey, and exploring what these cases mean for the future of PL 86-272.

Tune in to find out how Jeremy returns to his favorite nontax tradition of overrated/underrated!

Questions or comments? Email us at [email protected]. Subscribe for regular updates from stateandlocaltax.com.

In the latest episode of the SALT Shaker Podcast, Eversheds Sutherland Counsel Jeremy Gove and Chelsea Marmor explore a new, concise podcast format that provides updates on recent noteworthy cases.

Jeremy and Chelsea examine a New Hampshire court's decision in Hologic, Inc. v. Stepp, covering the facts, the court's holding, the analysis, and the case's practical implications.

They wrap up the episode with a new segment, asking "either/or" – do you prefer the vernal equinox or autumn equinox?

You can read our summary of Hologic, Inc. v. Stepp here.

For questions or comments, email [email protected]. Subscribe to receive regular updates hosted on the SALT Shaker blog.

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?

For questions or comments, email [email protected]. Subscribe to receive regular updates hosted on the SALT Shaker blog.