In this episode of GeTtin' SALTy, host Nikki Dobay welcomes Fred Nicely, Senior Tax Counsel at the Council On State Taxation (COST), for a discussion on the complexities of taxing the digital economy at the state and local level. Fred shares his unique journey into the world of SALT and draws on decades of experience to break down the key issues facing policymakers and practitioners. Nikki and Fred explore why the imposition of sales tax on digital products and services has become such a hot topic, highlighting the ongoing efforts of the Multistate Tax Commission (MTC) and the Streamlined Sales Tax Project to define—and potentially expand—the sales tax base. They discuss the practical and policy challenges of broad definition of digital goods, the debate over taxing business inputs, and whether there is legislative will to tax such products in all states. Fred also provides updates on COST's latest research and state scorecards, and the episode wraps with a fun Ohio-themed lightning round. Whether you're a tax professional, policymaker, or just curious about the future of digital taxation, this episode shares practical insights and commentary on one of SALT's fastest-evolving frontiers.