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Federal preemption primer: The Supremacy Clause and state tax limits

May 14, 2026

United States
United States
United States
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’s “preemption taxonomy” chart, linked here.

The episode concludes with a brief overrated/underrated debate on the Oxford comma.

The materials on the Eversheds Sutherland website are for general information purposes only and do not constitute legal advice. While reasonable care is taken to ensure accuracy, the materials may not reflect the most current legal developments. Eversheds Sutherland disclaims liability for actions taken based on the materials. Always consult a qualified lawyer for specific legal matters. To view the full disclaimer, see our Terms and Conditions or Disclaimer section in the footer.

Key contacts

jeremygove@eversheds-sutherland.com

Jeremy P. Gove

Partner

New York, United States

chelseamarmor@eversheds-sutherland.com

Chelsea E. Marmor

Partner

New York, United States

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