Chris Lutz, a partner on the state and local tax team in the Washington, DC office, presented during the Council on State Taxation 2026 SALT Basics School on May 18, 2026, in Atlanta, Georgia. During his "Jurisdiction to Tax" presentation, Chris explained the various restrictions on a state's ability to impose taxes, including constitutional restrictions, federal legislation, and judicial pronouncements. His presentation was an introduction to the school's comprehensive sales track, focusing on covering sales tax concepts and compliance.