SALT INSIGHTS are articles written by SimekScott to provide in depth reporting on emerging state and local tax developments that may have a significant impact on your business.

South Dakota v. Wayfair - US Supreme Court Decision - June 21, 2018

On June 21, 2018, the U.S. Supreme Court issued a decision in South Dakota v. Wayfair, overturning the physical presence standard espoused in Quill v. North Dakota and National Bellas Hess v. Department of Revenue of Ill.  Read More...

Colorado Market Based Sourcing - June 21, 2018

Effective 08/08/2018, Colorado is moving to market-based sourcing of sales.  Specifically, Colorado income tax laws will conform to the Multistate Tax Commission's (“MTC”) model act related to market-based sales sourcing.  The law becomes effective for tax years beginning on or after January 1, 2019 for apportioning taxpayers. Read More...



SALT DASH is a weekly video series produced by SimekScott which provides a summary report on state and local tax developments to help you stay up to date on issues that may affect your business.