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Businesses of any size and in any location in the United States are challenged by the ever-shifting tax landscape and the constant pressures of keeping tax costs in line. For multistate businesses navigating state and local tax requirements across the country, the challenges are even greater and it is critical to be prepared in every jurisdiction.

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Blank Rome’s prominent state + local tax (“SALT”) team includes attorneys who pioneered the nationwide practice of SALT with experience handling cases in all 50 U.S. states and the District of Columbia. From both national and state-specific perspectives, we can help steer you through the complexity of state and local tax issues and proactively manage and control your state and local tax burdens. Our SALT team takes into account the similarities, differences, and unique aspects of each jurisdiction’s tax laws and systems.

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Our SALT team regularly litigates state + local tax matters and efficiently counsels clients on state and local tax law planning throughout the country with a broad base of experience that includes matters involving:

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We also regularly advise clients on the state and local tax implications of complex corporate transactions and reorganizations, including multistate acquisitions, dispositions, restructurings, and asset-based financing transactions.

The SALT team serves a broad range of industries, including:

Our attorneys have been involved in many of the most ground-breaking SALT cases decided over the last 30 years.

Members of our SALT team have received industry-wide recognitions, including the 2017 NYU School of Professional Studies’ Paul H. Frankel Award for Outstanding Achievement in State and Local Taxation.

Our attorneys also serve on advisory boards of various professional organizations, publications, and centers, and as adjunct professors in law schools and graduate tax programs, including:

The SALT group includes former federal, state, and local government officials who have strategic relationships with lawmakers.

Financial Services

Retail & E-Commerce

Transportation

ADG State + Local Tax

Luxury Brands

Rodney A. Bedow

Melanie L. Lee

David J. Moise

Michael J. Moyer

Joshua M. Sivin

Philip M. Tatarowicz

Nonresident and Mobile Workers: Nexus Triggers, State Tax Traps

46th TEI Region 10 Annual Conference

State Tax Cases & Policy Matters to Watch

What’s Shaking: Blank Rome’s State + Local Tax Roundup

Alabama Tribunal Reluctantly Dismisses Taxpayer Appeal as Not Qualifying for State “Mailbox Rule”

Pour Decisions: Forced Nexus in Maine

Florida Circuit Court Rejects Department of Revenue’s Attempt to Avoid its Own Cost of Performance Rule

Plain and Ordinary Meaning of Exemption Statute Results in Indiana Use Tax Victory

The BR State + Local Tax Spotlight: April 2026

SALTy Talk—A Conversation on Trends in State and Local Taxes

COST 2026 Spring Conference / Audit Session

Back to the Basics: Statutory Interpretation

Corporate Tax 2026 – USA – New York

Decision Turns on a Trust Being a Grantor Trust, But Did It Identify the Wrong Person as the Grantor?

Texas Appeals Court Rejects Comptroller’s Interpretation of Sales and Use Tax Exemption and Rules for Manufacturer in Tax Refund Case

Apportionment: Attack the Normal Formula & Argue an Alternative for the Win

The BR State + Local Tax Spotlight: March 2026

Purpose, Prosperity & Possibility: Women Leading Wealth Creation

New York Appellate Court Upholds Sales Tax on Mixed Bundle of Services and Computer Software but Constrains State’s Position that “Primary Function” Test Cannot Be Used

Prove It: Evidentiary Standard for Sales Situsing

Wisconsin Appeals Court Snubs Online Ticket Platform

Perseverance Leads to Victory in New York Sales Tax Dispute

The BR State + Local Tax Spotlight: February 2026

2026 Midyear Conference

Understanding Business, Tax, and Accounting Records

Tax Audit Lifecycle: Controversy Coping Mechanisms for Adapting and Thriving

The BR State + Local Tax Spotlight: January 2026

Washington Court Denies B&O Tax Refund to IT Company in Apportionment Dispute

Ohio BTA Rejects Commissioner’s Sourcing Method

Ohio’s Permanent Escheatment Law May Proceed (For Now)

Words Matter: Use Tax Exemption Wins in Washington State!

State Taxation of Foreign Income

State and Local Tax Policy to Watch in 2026

Uniformity, Internet Freedom to Dominate 2026 State Tax Cases

Sibling Rivalry: Florida v. California

Alabama Tax Tribunal Interprets Statute of Limitations Ambiguity to Avoid Having Purchaser’s Refund Claims Time-Barred

California Broadly Interprets “Doing Business” for LLC Tax, Finding Nexus Thresholds Are Not a Safe Harbor

Taxpayer Fails to Overcome California Assessment Based on Federal Change

The BR State + Local Tax Spotlight: December 2025

Current AUP Litigation Developments and Legal Issues

State Tax Updates: New Jersey

Wet Yard, Dry Record: Alabama Taxpayer’s Refund Claim Denied for Lack of Proof

Florida Court Directs Department to Pay Up

The Future of Public Law 86-272

Hawaii Department of Taxation Attacks Its Own

The BR State + Local Tax Spotlight: November 2025

Blank Rome Tax Update 2025

44th Institute on State and Local Taxation

2025 California All-Tax Conference

TEI 2024 Annual Conference

32nd Annual Paul J. Hartman State and Local Tax Forum

What’s Shaking: Blank Rome’s State + Local Tax Roundup October 2025

NYC Tax Tribunal Applies Step Transaction Doctrine to Limit “Mere Change” Exemption Under Real Property Transfer Tax

Minnesota’s Sourcing of Services Just Got Messy

Are “Receipts” Receipts if They are Not Received?

Pennsylvania Supreme Court Confirms That Pittsburgh’s Tax on Only Nonresident Athletes and Entertainers Violates Commonwealth’s Uniformity Clause

The BR State + Local Tax Spotlight: October 2025

Backdoor Worldwide Combined Reporting

COST’s 56th Annual Meeting

The BR State + Local Tax Spotlight: September 2025

California Attorney General Clarifies OTA’s Power to Disregard Conflicting Tax Regulations

Ohio Supreme Court Gets to the Root of the Problem to Preserve Timber Farm’s Tax Exemption

North Carolina High Court Rules That Only State Courts May Determine That a Tax Statute is Unconstitutional

Maryland Cannot Muzzle Taxpayers on Passthrough of Tax

SALT Compliance: Tax Planning for Out-of-State Workforces

That’s What I Said, Not What I Meant

California Office of Tax Appeals Denies Occasional Sale Exemption from Sales Tax to Dental Practice

Internet Tax Freedom Act Preempts New York’s Imposition of Tax

The BR State + Local Tax Spotlight: August 2025

Appellate Court Upholds “Drop Shipment” Sourcing Regulation Under Washington B&O Tax

Blank Rome Attorneys Recognized in 2026 Best Lawyers in America®

Streaming into Taxable Territory: Colorado Court Rules Netflix Subscriptions Are Tangible Personal Property

No Taxation Without…Double Taxation?

Georgia Appeals Court Rules for Taxpayer on Procedural and Allocation Issues

Oregon Department of Revenue Loses Deduction Denial—No Horsing Around!

The BR State + Local Tax Spotlight: July 2025

Southwest/West Regional State Tax Seminar

The BR State + Local Tax Spotlight: June 2025

Departments’ Opinions Are Not Law

Elder Care Facilities Not Liable for Sales Tax on Purchase of Ingredients Used to Prepare Food for Residents

New Jersey Required to Turn Square Corners and Pay Untimely Filed Refund Claim

Blank Rome Attorneys and Practices Highly Ranked in The Legal 500 United States 2025

Chambers USA 2025 Recognizes Blank Rome Attorneys and Practices

2025 TEI Region 10 Conference

Restrictions on a State’s Ability to Tax (2025)

What’s Shaking: Blank Rome State + Local Tax Roundup

Cardiac Monitors Found Subject to Sales Tax in California

Remote Employee Solidifies Manufacturer’s Right to Apportion Income

New York’s Highest Court Defers to Tax Tribunal, Finds Sales Tax Exception for Information Service Providers Does Not Apply

State + Local Tax

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