A slang term referring to the act of performing oral sex usually on a female cunnilingus. It’s origin is derived from the chemical reaction when mixing an acid and a base in order to make a salt (NaCl). Human saliva is a generally base solution, while genitalia and the fluids within are relatively acidic. When performed, the chemical reaction taking place is the creation of Sodium Chloride, (NaCl), or more commonly referred to as salt.

Keep in mind however that while during fellatio, it is only to make salt until the presence of pre-cum, as the environment then becomes more basic on the pH scale.
“Pssst...You were right, Lauren just wanted me to make salt and not return the favor.”
by Constantly@Umass April 25, 2019
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