Death of External Consistency? (Steiner), California Sourcing of Asset Management Services, Showdown on California Local Taxes, Kansas Remote Seller Policy Struck Down

The SALT Show with Baker Botts L.L.P.

Oct 2 2019 • 8 mins

The SALT Show Episode 78 (Update for Week of September 29, 2019)

On this week’s episode: • U.S. District Court dismisses states’ claims that $10,000 SALT deduction cap is unconstitutional • An overview of the Utah Steiner case and implications for the external consistency test of apportionment • Kansas Attorney General strikes down Kansas Department of Revenue Wayfair notice • California sourcing of asset management services remains in limbo • A California Supreme Court showdown on ballot initiative taxes?

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