The field of state and local taxes is a dynamic and exciting field full of complexities. Jordan Goodman, Partner at Kilpatrick, Townsend & Stockton LLP explores fundamental SALT topics such as the development of Public Law 86-272 and its applicability today. Goodman also discusses how differences in state sourcing rules have led to litigation. He details other relevant state and local tax concepts such as alternative apportionment, separate vs. unitary filing positions and sales and use tax in a service economy. Through Goodman’s extensive knowledge of state and local tax cases, he shares real world examples which help these often abstract ideas to come to life.