Pillsbury SALT associate Taylor Wolff was featured in the spotlight for Quinnipiac Law’s viewbook and website. Congrats Taylor!
Check out his spotlight here on page 30.
Taylor Wolff Featured by Quinnipiac University School of Law
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Second Place Is Just the First Place Loser: Ohio Supreme Court Rejects State’s Sourcing of NASCAR Intangible Receipts to Ohio
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In a much-anticipated decision concerning the situsing of receipts from intangibles for Ohio commercial activity tax (CAT) purposes, the Ohio Supreme Court rejected the Ohio Department of Taxation’s
attempt to situs NASCAR Holdings, Inc.’s broadcast revenue, media revenue, licensing fees, and sponsorship fees to Ohio. The court’s opinion in NASCAR Holdings, Inc. v. McClain, Slip Op. No. 2022-Ohio-4131 (Nov. 22, 2022), confirms that under Ohio law receipts based on the right to use intellectual property may be sitused to Ohio only if the receipts, i.e., the underlying payments, are tied to a specific right to use the property in Ohio. Continue Reading ›
Texas Court of Appeals Confirms Cost-of-Performance Method Is Proper to Source Service Receipts
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The Texas Court of Appeals agreed with Sirius XM Radio Inc.’s (Sirius XM) cost-of-performance
(COP) method to determine the fair value of Sirius XM’s services performed in Texas. Continue Reading ›
NYU SALT Institute
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Pillsbury SALT partner Marc Simonetti will present during the NYU SALT Institute, December 12-13, 2022. Marc will present on the topic “Evaluating Formulary Apportionment of State Corporate Income Tax.”
2022 California Alliance of Taxpayer Advocates Annual Conference
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Pillsbury SALT partners Breann Robowski and Craig Becker will be presenting at the 2022 California Alliance of Taxpayer Advocates Annual Conference, December 7-9, 2022.
Pillsbury SALT’s Carley Roberts Featured by California Lawyer’s Association’s “Toast to Women in Tax: Inspiring Leadership”
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Pillsbury SALT’s Carley Roberts has been featured by California Lawyer’s Association’s “Toast to Women in Tax: Inspiring Leadership” at the 2022 Tax Annual Meeting.
Pillsbury SALT Attorney Zachary Atkins Comments on the Rise of Sourcing Disputes as “Look-Through Sourcing” Methods Gain Traction
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Pillsbury SALT’s Zachary Atkins was quoted in the recent Law360 article, “‘Look-Through’ Sourcing Causes Many Disputes, Panelists Say.”
For more information, click here.
Three Strikes, You’re Out! New York Has Another Miss in Sales Tax Case Against a Service Provider Under the “Primary Function” Test
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An administrative law judge (ALJ) in the New York State Division of Tax Appeals cancelled the New York State Division of Taxation’s notice of determination asserting sales tax on petitioner’s verification services. The October 6, 2022 determination in Matter of Employment Screening Services, LLC, confirms that petitioner’s services are properly characterized as nontaxable information services because this verification report is tailored and customized based upon the specific applicant.
“Primary Function” Test Propels Yet Another Service Provider to Victory in New York Sales Tax Case
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An administrative law judge in the New York State Division of Tax Appeals rejected the state’s position that a taxpayer providing a web-based service which allowed clients to identify effective and ineffective messaging through information, analysis, and reports was selling taxable software. Following the rationale applied in a series of recent sales tax cases, including Matter of 1Life Healthcare, Inc., DTA No. 829434, and Matter of Breakdown Services, Ltd., DTA No. 829396, the judge concluded in her September 29, 2022 determination that the taxpayer’s service was nontaxable because its primary function was an information service that was personal or individual in nature.
The California Franchise Tax Board Fails to Follow the Order of Its Market-Based Sourcing Cascading Rules
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In the Appeal of Sheward, 2022-OTA-228P (May 25, 2022), the California Office of Tax Appeals (OTA) held the California Franchise Tax Board (FTB) failed to follow its own market-based sourcing apportionment regulation by prematurely using reasonable approximation to source the income of a multistate unitary business. During the tax year 2017, the taxpayer operated a business providing in-person services as a horse racetrack judge in California and Minnesota but failed to file a California return. Related to such services, the taxpayer received Form 1099s from the State of California, the State of Minnesota, and Minnesota Harness Racing, Inc.