In This Issue:

- Oregon DOR Out of Luck on SOL

- SALT PET OF THE MONTH

- To Be or Not to Be ASP: South Carolina’s Treatment of Bundled Services

- Administrative Convenience Justifies Inequality in Tax Forgiveness Program

- Show Me the Refund (But Not the Money)

- Efforts to Expand Economic Nexus Stall in West Virginia

- Federal Court Schmears Taxpayer’s Bankruptcy Claim

- Oregon Tax Court Excludes Goodwill Proceeds From Sales Factor

- A Pupu Platter of a Case: Packaging and Filtration Businesses Held Unitary

- The SALT Scene: Working to Rebuild a Broken Community in Cambodia

- California Supreme Court Considers Case to Allow Property Tax on Intangible Assets

- California Court of Appeal’s Motion on Election

- California Dreaming: Major Tax Bills Die as Initiatives Loom, BOE Transparency Passes

- California Screaming: Regulatory Process Heats Up!

- California Nexus: Not in My House!

- Illinois Senate President Wants Corporate Tax Liabilities on Internet

- The Sutherland SALT Team