Latest COST Conscious ISSUE 26-09; May 1, 2026 Washington State’s Business Tax Structure – Recent developments in Washington—including the Washington Supreme Court’s 2023 decision upholding the state’s capital gains excise tax and the Legislature’s enactment of a new tax on high-income individuals—have renewed discussion regarding the long-term structure of the state’s business tax system. In particular, policymakers and stakeholders continue
Latest Legislative Alert ISSUE 26-21; May 20, 2026 California Governor Seeks to Expand Sales Tax on Prewritten Software in May Revision Budget
Latest Practitioner Connection ISSUE 26-10; May 22, 2026 SALT Shaker Podcast: Federal Preemption Primer: The Supremacy Clause and State Tax Limits – In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor introduce federal preemption and how the Supremacy Clause limits state taxing authority. When federal and state laws conflict, federal law controls, requiring state law to give way. Jeremy Gove and Chelsea Marmor, Eversheds
