Advertise on podcast: GeTtin' SALTy Podcast

Host Nikki Dobay welcomes GT colleague Madeline Orlando back on the GeTtin' SALTy podcast to discuss the latest litigation over state packaging extended producer responsibility (EPR) laws.  They examine an Oregon federal court's decision rejecting facial challenges based on the Commerce Clause, due process, and delegation of authority, and why the court found the state retained sufficient oversight of the program.  They also look at the appeal to the Ninth Circuit, related cases in California and Colorado, and what continuing litigation and new state programs could mean for businesses navigating EPR requirements. Tune in!

California is expanding its sales tax base to include certain prewritten computer software, whether downloaded, transferred electronically, or accessed remotely through SaaS platforms.  In this episode of Greenberg Traurig's GeTtin' SALTy podcast, host Nikki Dobay welcomes GT colleague Samantha Trencs as a featured guest to discuss California Senate Bill 122, the January 1, 2027 effective date, key exemptions, and the challenges of applying traditional tangible personal property rules to digital products.  They also examine sourcing issues, multiple points of use, billing-address requirements, the $5 million threshold, and emerging guidance from the California Department of Tax and Fee Administration.  The episode concludes with practical steps for software providers and purchasers preparing their contracts, systems, customer data, and compliance processes.

In this podcast episode of Gettin' SALTy, host Nikki Dobay is joined by Greenberg Traurig colleague Glenn Newman, a New York City tax attorney with experience as a former deputy commissioner of finance and president of both the New York City Tax Appeals Tribunal and the New York City Tax Commission. Together, they take a deep dive into New York City's newly enacted pied-a-terre tax, formally known as the non-primary residence property surcharge. Glenn and Nikki discuss the origins of the tax, which was conceived in spring 2026 as a way to generate approximately $500 million in additional revenue by targeting high-value properties not used as a primary residence. They walk through the mechanics of the tax, including the applicable value thresholds, how primary residency is determined, and the complications arising from properties held in trusts, LLCs, and other entities. Their conversation turns to the troubled rollout of the tax, including an over-inclusive published property list, tight exemption claim deadlines, and the logistical burden placed on both taxpayers and city agencies to process thousands of exemption claims before Dec.  1st bills go out. Glenn and Nikki examine broader legal and constitutional concerns, including potential challenges on commerce clause, privileges and immunities, and uniformity grounds, as well as the practical consequences of unpaid tax liens, impacts on cooperative buildings, and the  effect the tax may have on the rental market. They also note that similar taxes are gaining traction in other jurisdictions, including Rhode Island and Washington D.C., signaling a possible national trend. The episode closes with a lighthearted discussion about first jobs, with Glenn sharing a memorable story about working as a psychiatric attendant during his college years.

In this episode of GT's GeTtin' SALTy podcast, host Nikki Dobay and guest DeAndré Morrow break down three landmark decisions issued by the Maryland Tax Court on August 14, 2026, finding Maryland's first-in-the-nation digital advertising tax unconstitutional on multiple grounds, including the Federal Internet Tax Freedom Act (ITFA), the Dormant Commerce Clause, the Due Process Clause, and the First Amendment. Nikki and De discuss why the decisions are procedurally sound, what makes the ITFA and Commerce Clause analyses significant for state tax practitioners and policymakers nationwide, and what taxpayers who have been paying the digital advertising tax need to do right now to protect their rights. They also examine what comes next in the appellate process and consider the implications for other states that have followed Maryland's lead in targeting digital advertising revenue.

In this episode of the GeTtin' SALTy podcast, host Nikki Dobay welcomes back Washington State Representative April Berg, Chair of the House Finance Committee, for a wide-ranging conversation on Washington state tax policy.  Their conversation focuses on Rep. Berg's recently released proposal to replace Washington's Business and Occupation (B&O) tax, a gross receipts tax dating back to 1933, with a margins-based tax structure.  They trace the history of the B&O tax, from its Depression-era origins as a workaround following a state Supreme Court ruling to its present-day complexity, which includes more than 100 rate categories.  They discuss why Washington never followed the trend of other states in eliminating its gross receipts tax and why the time may finally be right for a meaningful conversation, intended to restructure Washington's business tax structure to make it easier to comply with. They also address the broader legislative outlook for the coming year, including budget pressures, implementation of recently enacted tax policies, and the prospect of a quieter session for the House Finance Committee.

In this episode of the GeTtin' SALTy podcast, host Nikki E. Dobay is joined by Jared Walczak, Senior Fellow at the Tax Foundation and founder of Walczak Policy Consulting, to take a look at the growing movement to reduce or eliminate real property taxes across the United States. The conversation centers on Jared's recently published paper, "Replacing the Irreplaceable," released through the Lincoln Institute of Land Policy, which uses Ohio as a case study to quantify what it would cost to eliminate the property tax - and what replacing that revenue would require. The discussion also addresses the challenge of redistributing replacement revenue back to local governments, the erosion of local fiscal accountability, and the perverse incentives created by assessment caps in states like Florida and Oregon.  Jared and Nikki explore targeted, less disruptive alternatives - such as levy limits, circuit breakers, and deferral programs - that can address legitimate hardships without dismantling property taxes. The episode closes with a look at Florida's pending ballot measure on a dramatically expanded homestead exemption and the downstream consequences it may produce for renters, newer homebuyers, and local governments.

In this mid-year check-in episode of the GeTtin' SALTy podcast, host Nikki Dobay is joined by Morgan Scarboro, Vice President of Tax and Policy at MultiState Associates, for a wide-ranging conversation on state and local tax legislation heading into the second half of 2026.  Morgan and Nikki discuss why this has been an unexpectedly quiet yet surprising legislative year, including the reemergence of digital advertising taxes, the influence of midterm election dynamics on enacted legislation, and the trend of NOL caps and bonus depreciation decoupling as budget tools. The conversation covers key developments state by state, including Illinois's lightning-fast budget process and its new social media and targeted advertising taxes, Virginia's heated intra-party battle over data center tax incentives, New Jersey's moderated revenue package featuring a novel Medicaid employer fee and a data broker registration requirement, and Pennsylvania's decision to walk away from both combined reporting and a digital advertising tax this session. The episode also looks ahead to notable ballot measures in Florida and Missouri that could have implications for property taxes and sales tax expansion, respectively. Nikki and Morgan close with a broader reflection on whether the wave of proposed large-scale tax restructuring represents genuine momentum and what the remainder of 2026 and the 2027 session may hold for state tax policy.

In this episode of the GeTtin' SALTy podcast, host Nikki Dobay is joined by Peter Blocker, Vice President of Tax Policy at the California Taxpayers Association, for a timely discussion about the California legislative landscape. Their conversation covers two developments: the recently passed California state budget and the now-finalized lineup of ballot measures heading to California voters. On the budget front, Peter and Nikki discuss how Governor Newsom signed a budget that includes significant tax increases. These include a new sales tax on software as a service (SaaS), a managed care organization (MCO) tax, and continued limitations on credits. The episode then turns to the June 25th ballot initiative deadline, with Peter breaking down the key tax measures that will appear before California voters, including a proposed 5-percent billionaire wealth tax, competing counter-measures funded by wealth tax opponents, a permanent extension of the personal income tax surcharge, and an upland fix addressing the threshold required for local tax increases.  The episode closes with a discussion about California's 2026 ballot season and a promise to return in the fall with updates.

This episode of GeTtin' SALTy features an introductory conversation with Keith Richardson, the newly appointed Executive Director of the Multistate Tax Commission (MTC).  Host Nikki Dobay explores Keith's unconventional path to state and local tax administration, tracing his career from community banking and the North Philadelphia Financial Partnership through his tenure as Philadelphia Revenue Commissioner under Mayor Michael Nutter and later as head of the DC Office of Tax and Revenue.  Their discussion covers Keith's vision for the MTC's future, including his focus on organizational excellence, talent development, expanded engagement with local taxing jurisdictions, and deeper outreach to the business and practitioner communities.  The episode also touches on pressing SALT policy issues on the MTC's radar, including the taxation of digital goods, wealth taxes, and the emerging regulatory questions surrounding prediction markets.  Throughout, Keith reflects on the MTC's 59-year mission to promote uniformity and consistency in state and local tax policy and administration, and what he hopes to accomplish as he carries the organization into its next chapter. Tune in!

In this episode of the GeTtin' SALTy podcast, host Nikki Dobay is joined by Greenberg Traurig colleagues Brad Marsh and Jennifer Vincent to discuss a significant recent victory in the California Court of Appeal - First Appellate District: Xavier Garcia-Rojas v. Franchise Tax Board.  The case involved a Texas-based radiologist who performed all of his work from his home state yet faced California income tax assessments on his earnings from a contract with a California-based company. Brad and Jen walk through the factual background of the case, explain how the Franchise Tax Board attempted to apply the unitary business principle to a sole proprietor conducting a single business activity, and describe why the Court of Appeal rejected that theory.  The episode includes a practical note for practitioners: non-resident individuals who have been assessed California tax under the Bindley framework may now have strong grounds to file refund claims in light of this decision.  They wrap up the discussion with a lighthearted round of concert recommendations.

In this episode of Greenberg Traurig's GeTtin' SALTy podcast, host Nikki Dobay is joined by Peter Blocker, Vice President of Policy at the California Taxpayers Association, and Alan Pasetsky, Owner and Founder of Tax Policy LLC, for an in-depth discussion of California Assembly Bill 1790 - a measure that, if passed, would repeal California's Water's Edge election for corporate income tax purposes. The conversation covers the fiscal and political backdrop driving the bill, including California's projected multi-billion dollar budget shortfall and pressure from the State Employee Union (SEIU) to identify new revenue sources.  The guests discuss the characterization of the Water's Edge election as a "loophole," explaining its long-standing role in state tax policy, its use in the majority of states with combined reporting regimes, and the risks of double taxation and compliance burdens that worldwide combined reporting would create. They also examine the international dimension of the proposal, including a letter signed by eight foreign governments expressing concern about potential double taxation and the prospect of retaliatory trade measures against California businesses.  Peter and Alan outline the opposition coalition being led by CalTax, the legislative path forward through the Assembly Appropriations Committee and the May 14th suspense hearing, the two-thirds vote requirement, and the possibility that the measure could be folded into the budget process.  The episode closes with a look at the longer-term landscape, including the governor's stated opposition to tax increases and the implications for California's upcoming gubernatorial race.

In this episode of the GeTtin' SALTy podcast, host Nikki Dobay is joined by Jared Walczak, Senior Fellow at the Tax Foundation and founder of the Walczak Policy Consulting Group, for a focused discussion on the evolving state and local tax treatment of data centers. Jared explains how many states initially structured their favorable treatment of data center equipment as targeted incentives rather than incorporating that treatment into their existing business input exemption structure (i.e., manufacturing/machinery and equipment exemptions).  While the practical effect was largely the same at the time, this framing decision has created significant political and policy complications.  As state revenues have normalized and public sentiment toward data centers has grown more mixed in some communities, those incentives have come under increasing scrutiny -- with lawmakers questioning why the state is "giving away" revenue, a framing that would not arise if the exemption had been built into the standard sales tax framework from the outset. Nikki and Jared discuss the core policy argument: that data center equipment is a classic business input, no different in principle from manufacturing machinery and equipment, and that subjecting it to sales tax runs counter to the foundational design of a consumption-based tax.  They also address the economic stakes, including the capital-intensive nature of data center investment, the regular refresh cycles driven by AI and technological advancement, and the significant local tax revenues these facilities generate through real and personal property taxes. The episode closes with a look at the broader competitive landscape -- including the relevance of foreign VAT regimes -- and a reminder that the question for states is not whether data centers will be built, but where.

In this episode of GeTtin' SALTy, podcast host Nikki Dobay welcomes back Representative April Berg of Washington's 44th District for a deep dive into the 2026 landmark 60-day legislative session in Olympia.  Rep. Berg walks through the passage of Washington's new  tax - a 9.9% levy on individual income exceeding $1 million - marking the first time Washington, one of a handful of states without an income tax, has enacted one. The conversation covers the constitutional backdrop of the uniformity clause, the century-old case, and why lawmakers believe the new law is on solid legal footing.  They also discuss the consumer relief provisions bundled into the legislation, including sales tax exemptions on groceries, personal hygiene products, diapers, and over-the-counter medications, as well as a meaningful increase in the B&O tax threshold for small businesses. The episode also touches on the comprehensive legislation Washington enacted in response to the federal elimination of the penny, cleanup fixes to prior legislation, and the anticipated legal challenges ahead.  Rep. Berg closes with a preview of her next priority: replacing Washington's business and occupation tax with a margins tax in the upcoming session.

In this post-session episode of the GeTtin' SALTy podcast, host Nikki Dobay is joined by Jeff Newgard of Peak Policy for a comprehensive debrief on Oregon's 2026 short legislative session. Despite being limited to just 35 days, the session tackled a high volume of significant issues. Jeff and Nikki walk through the major tax and policy developments from the session, including the transportation funding referendum, which now heads to a May primary election amid active legal challenges.  They discuss the conformity debate and the legislature's decision to disconnect from select federal tax provisions following passage of the One Big Beautiful Act, as well as the fate of proposals targeting Oregon's treatment of international income, including NCTI and FDII. The conversation also covers changes to Oregon's transient lodging tax distribution model. Jeff and Nikki close with a discussion of the estate tax threshold debate and the growing trend of creative legislative strategies designed to circumvent Oregon's supermajority requirement for tax increases - a development that may be a concern for the business community.

In this episode of the GeTtin' SALTy podcast, host Nikki Dobay welcomes back Morgan Scarboro from MultiState Associates for a lively discussion on the hottest topics shaping state and local tax policy in the 2026 legislative sessions.  They take listeners on a round robin tour of key states—Virginia, New York, Illinois, Florida, California, Oregon, and Washington—highlighting budget battles, tax policy rumors, and emerging legislative trends. Major themes include increased scrutiny of data center tax exemptions and their environmental impact, the proliferation of digital advertising and social media tax proposals, and ongoing debates over property tax reform.  The episode wraps with a lighthearted reflection on the Olympics.  Listeners get practical insights into how legislative trends might affect tax professionals and businesses in 2026, along with a preview of what to watch as sessions wind down.