Jones Walker SALT Team partner, Alysse McLoughlin, will present on the “SALT in the Wound” panel at the COST Spring Conference. States continue to test the constitutional limitations on their taxing authority, and are sometimes successful in doing so. The panel will discuss the pivotal cases and the application of those decisions by the states to expand their reach to impose their taxes. Specifically, the application of cases covering sales factor apportionment (Moorman), separate geographic accounting (Butler Brothers), worldwide combined reporting (Container, Barclays), sales tax on services (Goldberg, Jefferson Lines), and nexus (Wayfair) will be discussed. Additionally, the panel will address the future of Complete Auto Transit’s dormant Commerce Clause restriction on state taxation. Click here for additional information and to register for the conference!