GeTtin' SALTy Podcast

Hosted by Greenberg Traurig, LLP

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Oct 2026

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About the show

GeTtin' SALTy is a podcast hosted by Greenberg Traurig, focusing on state and local tax policy, legislative, regulatory and litigation updates. The GT SALT Practice assists companies in need of state and local tax counsel whether in a single location or multiple locations throughout the United States. With the largest footprint of any law firm in the United States, the SALT Practice has attorneys in 16 of the firm's domestic offices, including California, Colorado, Delaware, Illinois, Florida, New York, Oregon, and Texas. The firm's breadth of experience across the full SALT spectrum allows GT to offer a wide range of services, including counseling and controversy. The team also regularly partners with the firm's nationally recognized Government Law and Policy Practice to help shape the tax law which affects our clients most.

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October 22, 202630 min

Is Public Law 86-272 Still Relevant? Joyce, Finnigan, and New State Tax Challenges

On this episode of Greenberg Traurig's GeTtin' SALTy podcast, host Nikki Dobay and guest John Ormonde explore recent developments involving Public Law 86-272 and the limits it may place on state income-taxing authority. They explain the difference between Joyce and Finnigan apportionment approaches, discuss why the Massachusetts Appellate Tax Board found that the state's Finnigan rule conflicted with 86-272, and consider potential implications for combined groups and other states. Their conversation also covers state treatment of internet activities and other services under 86-272, California's underground-regulation ruling, a Maine liquor case, and whether the statute's protections could extend beyond sales of tangible personal property. Nikki and John wrap with a discussion of their favorite wine regions. Tune in! We note the Massachusetts Appeal Board decision has been appealed with a direct review to the Massachusetts Supreme Court pending.

October 8, 202628 min

EPR Litigation Update: Oregon Court Upholds Packaging Law as Challenges Continue

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!

September 25, 202637 min

California's New Digital Tax: Navigating Sales Tax on SaaS and Software

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.

September 11, 202627 min

New York City's Pied-a-Terre Tax: Rollout Challenges, Constitutional Questions, and a Growing National Trend

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. 1 st 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.

August 25, 202633 min

Maryland's Digital Advertising Tax Struck Down: The Tax Court Weighs In After Six Years of Litigation

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.

August 13, 202622 min

Washington's B&O Tax: Time for a Change?

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.

July 29, 202633 min

The Real Cost of Eliminating Property Taxes

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.

July 21, 202632 min

Mid-Year SALT Legislative Roundup: Digital Ads, Data Brokers, and the States to Watch in 2026

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.

July 8, 202625 min

California Dreamin' of More Taxes: Budget Surprises, Taxation of SaaS, and a Crowded Ballot

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 25 th 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.

May 29, 202627 min

Leading the MTC: A Conversation with New Executive Director Keith Richardson

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!