The so-called black box problem describes the difficulty of understanding how a complex system reached a conclusion, even when all the inputs are known. More than a decade into the age of modern artificial intelligence and several years into the public availability of generative AI, that problem is more prevalent and more consequential – particularly
Day 1 of the 2026 Intermediate State and Local Taxation Conference (presented by the NYU School of Professional Studies) concluded with a roundtable discussion with senior revenue agency leaders from New Jersey, New York, Pennsylvania, and Texas, moderated by Partner Jeff Friedman. The panel discussed current state tax issues and policies related to the administration
This week, members of our SALT team are on the speaking circuit, addressing foundational and emerging SALT issues at TEI programs and COST’s 2026 Spring Meeting.
Partner Jeff Friedman will present “Unitary Business Principle & Combined Reporting” as part of TEI’s virtual SALT Essentials Course on April 20. The session will address core concepts underlying
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 this installment of Across State Lines in Tax Notes State, Eversheds Sutherland Senior Counsel Eric Coffill interviews Shane Hofeling, now chief counsel of the California Franchise Tax Board’s Technical Resources Bureau.In their conversation, Shane shares insights on his vision for the Legal Division, the evolving role of artificial intelligence at the FTB, collaboration between Legal and
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
On July 23, 2025, the Indiana Department of State Revenue issued Revenue Ruling # 2025-02-RST holding that generative artificial intelligence (AI) services accessed through web browsers or application programming interfaces are considered services and not subject to sales/use tax. The ruling involved a company headquartered outside of Indiana that provides advanced AI services to customers through
Yesterday, the U.S. House of Representatives’ Energy and Commerce Committee released its draft reconciliation bill. This bill, which will go through markup today, includes the “Artificial Intelligence and Information Technology Modernization Initiative.” The Committee proposes a 10-year moratorium on states and political subdivisions “enforc[ing] any law or regulation regulating artificial intelligence models, artificial
Members of our SALT team are excited to present at COST’s 2025 Spring Conference and Audit Sessions, held in New Orleans, LA from April 28 to May 1. Sessions will cover a wide range of topics, including digital products, transfer pricing, sales tax calculation solutions, and the application of AI and machine learning in state tax,