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California Governor Vetoes Sales Tax Bill Seeking to Require Large Online Retailers to File Informational Reports Detailing Sales by Destination

This week, Governor Newsom vetoed Senate Bill 792 (Glazer), which would have required large online retailers to include with their sales tax returns an additional schedule that reports gross receipts based on the “ship to” or destination location.  The bill targeted online retailers with over $50 million in annual sales…

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28th Annual Paul J. Hartman State and Local Tax Forum

Pillsbury SALT attorney Zachary Atkins will present “Market-Based Sourcing, the Continuing Conundrum” during the 28th Annual Paul J. Hartman State and Local Tax Forum on October 28. The Professor Paul J. Hartman Memorial State and Local Tax (SALT) Forum, sponsored in conjunction with the Vanderbilt University Law School, provides industry, practitioners and…

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Taxpayer Files Court Action Challenging California’s Proposition 39 (2012) and its Mandatory Single-Sales Factor Apportionment Formula

In One Technologies LLC v. Franchise Tax Board, an out-of-state California corporate taxpayer filed suit in California trial court challenging the state’s mandatory single sales factor apportionment formula on the basis its passage in 2012 via voter initiative Proposition 39 unconstitutionally violated the “single subject rule.” Prior to 2013, most…

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California’s Long-Awaited Market-Based Sourcing Regulation Amendments: Why Participate in the Formal Regulatory Process?

Five years and six interested parties meetings later, California is finally ready to proceed with the formal rulemaking process to adopt substantial amendments to its market-based sourcing rules.  At the Franchise Tax Board’s September 9, 2021 meeting, FTB staff requested permission and received approval from its three-member Board to commence…

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West Virginia: Streaming Services Subject to Sales and Use Tax

The West Virginia State Tax Department released new guidance, TSD-445, that clarified that streaming services are subject to sales and use tax in the state.  The Department’s guidance distinguishes streaming services from digital products, which are specifically exempted under the law.  The Department explains that streaming services are subject to…

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Western States Petroleum Association’s Virtual Property Tax and Excise Tax Educational Forum

Pillsbury SALT partner Jeffrey Vesely will present during WSPA’s virtual event on October 13. Jeff will be speaking at this annual forum and providing an overview of the current status of taxpayer representation on indirect tax matters before the CDTFA, OTA and state courts. For more information, please login into the…

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COST’s 2021 Property Tax Workshop

Pillsbury SALT attorneys Craig Becker, Robert P. Merten III and Zachary Atkins will present during COST’s Annual Property Tax Workshop September 22 – 24. COST’s Annual Property Tax Workshop will be held as a virtual event, providing attendees with the latest information on pressing property tax issues. Robert is partnering…

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California Lawyers Association’s Taxation Webinar

Pillsbury SALT attorney Jeff Phang will present during CLA’s taxation webinar on September 13. Jeff is partnering with Annie Rothschild (Eversheds Sutherland) to present on the topic, “Recent Developments in California Income Tax Apportionment and Sourcing Law.” For more information and to register, please see the event page.

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Only Simple Majority Required (Again!): California Court of Appeal Holds SF’s Proposition G Citizen Initiative Did Not Require Supermajority Voter Approval; Reconsideration Request Pending

California’s Court of Appeal again held that a special tax measure placed on the local ballot as a citizen initiative required only a simple majority, not a supermajority, vote to pass.  Proposition G is a school parcel tax initiative that passed on San Francisco’s June 2018 ballot with 60.76% of…