In part two of Aprio’s SALTovation Podcast with Andrea Muse, Editor-in-Chief of Tax Notes State, Meredith Smith and Stacey Roberts explore the editorial engine behind the publication and identify relevant state and local tax issues.
In addition, the team discusses SALT-specific topics including the One Big Beautiful Bill Act and its ripple effects on state conformity and revenues, the still-unresolved Maryland digital advertising tax litigation, the Multistate Tax Commission’s (MTC) expanded interpretation of Public Law 86-272, and why factor representation and alternative apportionment are heating back up.
Key Takeaways:
- How Tax Notes State builds its editorial wish list and why practitioner pitches shape coverage.
- Why the One Big Beautiful Bill Act is a top SALT issue to watch for state conformity and revenue impact.
- The state of digital advertising taxation and what Maryland’s tax court decision could unlock.
- How the MTC’s expanded interpretation of PL 86-272 is reshaping post-Wayfair filing conversations.
- Why factor representation and alternative apportionment are re-emerging as states chase revenue.