States, governments, and practitioners have spent the past 12 months grappling with the Wayfair decision. Cover important issues pervading the SALT world over the past year, including the Wayfair decision and virtual presence as a replacement for physical presence; pass-through entities that allow nonresident members/partners to sign a Georgia Form NRW-Exemption; partial Georgia state income tax refunds that trigger the statute of limitation for seeking refund of amount not refunded; and state enforcement action against exotic car purchasers who use Montana LLCs to avoid Georgia's title ad valorem tax fee. Also, discuss Georgia nonprofit organizations' obligations to collect sales tax at galas and silent auctions; strategies and pitfalls for dealing with the City of Atlanta Business Occupation Tax; the effect on state residency cases of county's effort to revoke homestead exemptions; and the rise of state civil and criminal tax fraud.