John Fletcher, a partner on the state and local tax team in the Jackson office, participated as a panelist at the COST SALT Basics School on May 20, 2024, in Atlanta, Georgia. John’s first presentation “State & Local Practice Overview” included an overview of state and local taxes and a discussion on jurisdiction and nexus. His second presentation “Foundational Concepts for SALT and Federal Concepts” highlighted the concepts found in the most important SALT cases and the federal tax provisions that impact SALT.