Federal preemption primer: The Supremacy Clause and state tax limits

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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.

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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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