SALT Considerations for Remote Sellers: Nexus, P.L. 86-272, Apportionment, and Sales Tax in the Digital Economy

Eugene J. Gibilaro, Partner | Blank Rome

Eugene Gibilaro focuses his practice on tax controversy and transactions primarily in the areas of state and local income and franchise tax, sales and use tax, and unclaimed property. He defends audits and litigates U.S. state and local tax matters before judicial courts and administrative tribunals around the country.

• Education & Credentials

Bar Admissions: Florida; New York
Education: George Washington University, BA; New York Law School, JD; New York University School of Law, LLM
During law school, he served as a senior editor of the New York Law School Law Review and as a judicial extern for the Honorable Chief Judge Arthur Gonzalez of the U.S. Bankruptcy Court of the Southern District of New York.

• Recognition & Leadership

2025–2026, “Leading Global Tax Lawyer,” listed by Lawdragon; 2024–2025, Ones to Watch, Tax Law, listed in Best Lawyers in America©; 2023–2026, listed in The Legal 500 United States; 2022, recognized in Marquis Who’s Who biographical volume

• Professional Involvement

He has published articles on state and local tax topics for TEI Magazine, State Tax Notes, Law360, and the Journal of State Taxation. He also frequently delivers lectures on state and local tax issues and has spoken at the Annual Ohio Business Tax Conference, the Michigan Tax Conference, NYU Institute of State and Local Taxation, Paul J. Hartman State and Local Tax Forum and before numerous organizations, including New York University’s School of Professional Studies Tax Conferences in July; the Council On State Taxation; the National Association of State Bar Tax Sections (NASBTS) Annual Meeting; and the New Jersey Society of Enrolled Agents.

• Experience

Prior to joining Blank Rome, Eugene was an attorney at a leading Am Law 100 firm focusing on tax controversy and also worked at one of the big four accounting firms, where he advised private equity and corporate clients on state and local income, sales and use, property and employment tax, and unclaimed property aspects of mergers and acquisitions in a variety of industries.

Joshua M. Sivin, Of Counsel | Blank Rome

Josh Sivin is an experienced tax attorney with broad experience in state and local tax controversy and has appeared before tax appeals tribunals and in state and federal trial and appellate courts. He advises clients on complex business income, withholding, and sales and use tax issues in jurisdictions across the country.

• Education & Credentials

Bar Admissions: New York
Court Admissions: U.S. District Court – Eastern District of New York; U.S. District Court – Southern District of New York; United States Court of Appeals for the Second Circuit
Education: St. John’s University School of Law, JD; New York University School of Law, LLM; Adelphi University, BA

• Recognition & Leadership

Josh is a recognized thought leader in the field, having published numerous articles—including in “Tax Notes States”—and is a frequent speaker on state and local tax topics.

• Professional Involvement

His speaking engagements include the California Tax Policy Conference, the NYU Introduction to State and Local Tax Program, and various CLE presentations on state and local tax issues.

• Experience

Prior to joining the firm, Josh served as senior counsel with the New York City Law Department, where he litigated business tax disputes on behalf of the City and advised the City and its agencies on a broad range of tax issues. Earlier in his career, he practiced as a litigator at a leading Am Law 25 firm, representing clients in a wide range of commercial disputes.

Christopher M. Lash, Associate | Blank Rome

Christopher M. Lash focuses his practice on state and local tax (“SALT”) controversy, tax planning, and transactional tax matters.

• Education & Credentials

Bar Admissions: Pennsylvania
Education: Seton Hall University, BS; Villanova University School of Law, JD

• Recognition & Leadership

Christopher Lash has written recent analyses of state tax rulings, including the Ohio Supreme Court’s rejection of the CAT on phantom list prices, and spoke at Blank Rome’s National SALT Litigation Update in October 2026.

• Professional Involvement

While in law school, he served as a Certified Legal Intern at the Villanova Law Federal Tax Clinic and a member of the Tax Law Society, the Corporate Law Society, and the Real Estate Law Society.

• Experience

Christopher’s experience includes advising multinational corporations and high-net worth entities on SALT controversy, state tax audits, and tax planning strategies. He represents clients in state tax disputes, audits, and appeals. Christopher also conducts buy-side and sell-side SALT due diligence, assessing state tax exposure, nexus implications, apportionment methodologies, and post-deal structuring.
Christopher also has significant litigation experience, representing clients in complex litigation matters.
Prior to joining the firm, Christopher served as a SALT manager at a Big Four accounting firm and an associate at a Philadelphia-based litigation firm.

SESSION 1 – Income and Franchise Tax Nexus for Remote Sellers, and State Attempts to Limit the Reach of P.L. 86-272 | Eugene J. Gibilaro & Joshua M. Sivin & Christopher M. Lash | 12:00pm – 1:00pm

This hour covers the income and franchise tax exposure a remote seller faces when it has no traditional physical footprint in a state. It begins with the constitutional limits on state taxing power, including the principle that a state may not tax value earned outside its borders. It then turns to “doing business” standards, under which even one in-state employee or an in-state officer can create nexus. Most of the hour addresses how states have reinterpreted P.L. 86-272 for internet activities, including N.J.A.C. 18:7-1.9A, 20 NYCRR 1-2.10 and the Massachusetts amendment to 830 CMR 63.39.1(4)(e). It also covers the American Catalog Mailers Ass’n litigation in New York and New Jersey and the questions those courts left open. Attendees leave with a framework for inventorying a client’s in-state and online activities and judging which ones still fall within the protection.

BREAK | 1:00pm – 1:10pm

SESSION 2 – Beyond P.L. 86-272: Apportionment, Sales and Use Tax, and Other Taxes for Remote Sellers | Eugene J. Gibilaro & Joshua M. Sivin & Christopher M. Lash | 1:10pm – 2:10pm

This hour moves past income tax nexus to the other SALT issues that shape a remote seller’s multistate liability. It begins with how states source receipts from services and digital offerings. Courts have reached divergent results under market-based and cost-of-performance regimes. It also covers delivery and destination tests for tangible goods. The session then addresses sales and use tax for remote sellers, including economic nexus and marketplace collection. It also covers taxability of streaming, software, and data services. It then surveys gross receipts taxes, digital advertising taxes, and Internet Tax Freedom Act limits. It closes with strategies for managing exposure as audit activity increases, including voluntary disclosures, amnesty programs, and managed audits.