Episode 135

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Published on:

22nd Apr 2026

Andrea Muse on Tax Notes State: The Issues Shaping SALT Right Now

In part two of Aprio’s SALTovation Podcat with Andrea Muse, Editor-in-Chief of Tax Notes State, Meredith Smith and Stacey Roberts explore the editorial engine behind the publication and identify relevant state and local tax issues. Andrea discusses how topics make it onto the Tax Notes State agenda, the importance of reader input, and how the publication is geared to respond to real life issues.

In addition, the team discusses SALT-specific topics including the One Big Beautiful Bill Act and its ripple effects on state conformity and revenues, the still-unresolved Maryland digital advertising tax litigation, the Multistate Tax Commission’s (MTC) expanded interpretation of Public Law 86-272, and why factor representation and alternative apportionment are heating back up.

#Aprio #SALTovation #TaxNotesState #StateTax #TaxPolicy #TaxAnalysts #PL86272 #DigitalAdvertisingTax #OneBigBeautifulBillAct #Wayfair #TaxPodcast #AccountforAnything

Key Takeaways:

  • How Tax Notes State builds its editorial wish list and why practitioner pitches shape coverage.
  • Why the One Big Beautiful Bill Act is the top SALT issue to watch for state conformity and revenue impact.
  • The state of digital advertising taxation and what Maryland's tax court decision could unlock.
  • How the MTC's expanded interpretation of PL 86-272 is reshaping post-Wayfair filing conversations.
  • Why factor representation and alternative apportionment are re-emerging as states chase revenue.

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Disclaimer: The views, thoughts, and opinions expressed on the SALTovation podcast, including that of all participants, are the speaker’s own and do not represent the views, thoughts, and opinions of Aprio or any of its affiliates. The material and information presented on the podcast is for general information purposes only. The “Aprio” name and all forms and abbreviations are the property of its owner and its use does not imply endorsement of or opposition to any specific product or service.

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About the Podcast

SALTovation: Navigating the Complexities of State and Local Tax by Aprio
A State and Local Tax Podcast by Aprio
Over 1,000 business taxpayers nationwide, and globally, have trusted us to
manage their state and local tax (SALT) obligations. Our innovative SALTovation
team is revolutionizing how companies approach SALT by looking at tax from the
inside out. We know how SALT works, what it takes to maintain compliance, and
how to seize opportunities. With Aprio’s SALTovation team, you gain access to
industry-leading strategies and specialists who can guide businesses and
practitioners on the best path forward, whether you’re proactively addressing
potential issues or getting back on track. Discover how SALTovation can help you
stay ahead and thrive.