{"version":1,"type":"rich","provider_name":"Libsyn","provider_url":"https:\/\/www.libsyn.com","height":90,"width":600,"title":"Federal preemption primer: The Supremacy Clause and state tax limits","description":" In this episode of the SALT Shaker Podcast, Partners  Jeremy Gove  and  Chelsea Marmor  introduce  federal preemption and how the Supremacy Clause limits state taxing authority. When federal and state laws conflict, federal law controls, requiring state law to give way.  Jeremy and Chelsea outline the two types of preemption: express and implied.  Drawing on examples from technology, services, and digital advertising taxes, the discussion highlights the continued importance, and active litigation, surrounding preemption in the SALT space. You can follow along with the discussion using Congress\u2019s \u201cpreemption taxonomy\u201d chart, linked  here.  The episode concludes with a brief overrated\/underrated debate on the Oxford comma.  For questions or comments, email&amp;nbsp;SALTonline@eversheds-sutherland.com.&amp;nbsp;Subscribe&amp;nbsp;to receive regular updates hosted on the  SALT Shaker blog. ","author_name":"The SALT Shaker Podcast","author_url":"https:\/\/www.stateandlocaltax.com","html":"<iframe title=\"Libsyn Player\" style=\"border: none\" src=\"\/\/html5-player.libsyn.com\/embed\/episode\/id\/41294110\/height\/90\/theme\/custom\/thumbnail\/yes\/direction\/forward\/render-playlist\/no\/custom-color\/88AA3C\/\" height=\"90\" width=\"600\" scrolling=\"no\"  allowfullscreen webkitallowfullscreen mozallowfullscreen oallowfullscreen msallowfullscreen><\/iframe>","thumbnail_url":"https:\/\/assets.libsyn.com\/secure\/item\/41294110"}