Bill Backstrom and Chris Lutz, partners on the state and local tax team, presented at the 31st Annual Paul J. Hartman State and Local Tax Forum October 28 and 29, 2024, in Nashville, Tennessee. Bill's panel presentation, "Let's Get Together, See What's in the Bag and Acquire Some M&A Knowledge," discussed current SALT issues and recent trends in mergers, acquisitions, and business restructurings. Chris' panel presentation, "Does Use Tax Violate External Consistency?" covered the key arguments surrounding whether use tax violates external consistency, offering a point/counterpoint analysis, and delving into the historical basis and application of the external consistency requirement.