Pillsbury SALT partner Jeffrey Vesely will present during COST’s State Transaction Tax Webinar on July 15. This webinar will provide updates on significant state transaction taxes issues nationwide. Jeff is participating in a panel discussion on the topic, “Significant Litigation Impacting Transactional Taxes.” For more information and to register, please…
Articles Posted in Issues
Massachusetts High Court Approves of Apportionment of Sales Tax on Software Through General Abatement Process
The Massachusetts Supreme Judicial Court recently held that software vendors have a statutory right to apportion tax on the sale of prewritten computer software purchased for use in multiple states and that they may do so through the Commonwealth’s general tax abatement process. The court’s decision in Oracle USA, Inc.…
California Lawyers Association’s 2021 Annual Income Tax Seminar
Pillsbury SALT attorneys Robert Merten and Lexi Louderback will present during CLA’s Annual Income Tax Seminar on July 15. Robert and Lexi will present on the topic, “Unraveling Metropoulos and Sourcing Sales of Intangibles under California’s Personal Income Tax Law.” They will discuss California’s personal income tax rules for characterizing…
U.S. Solicitor General Recommends the Supreme Court Decline New Hampshire v. Massachusetts
On May 25, the U.S. Solicitor General filed its highly anticipated brief in New Hampshire v. Massachusetts and recommended that the Court decline jurisdiction over the case. Although the ultimate decision is yet to be issued, the U.S. Supreme Court generally follows the Solicitor General’s recommendations after, as here, the Court requests…
New York Law Authorizing Taxation of Spent Nuclear Fuel Storage Facilities Raises Property Tax Issues for the U.S. Nuclear Industry
Pillsbury attorneys Zachary T. Atkins, Breann E. Robowski, Craig A. Becker, Jay E. Silberg, and Jeffrey S. Merrifield discuss the New York law raising property tax issues and how it could become a national concern in Pratt’s Energy Law Report. Read more here.
San Francisco’s New Tax Provisions May Have Unintended Consequences
In a recent Tax Notes State article, Pillsbury lawyers Craig Becker, Breann Robowski, Richard Nielsen and Robert Merten examine San Francisco’s new tax provisions and unintended consequences they may have. Read more here.
Tennessee Creates New Tax Benefits for the Film and Television Industry
On March 29, 2021, Tennessee Governor Bill Lee signed legislation creating a new sales and use tax exemption and a new franchise and excise tax (F&E) credit for “qualified productions.” H.B. 141, 112th Gen. Assemb., ch. 70 (Tenn. 2021). The new legislation is expected to attract greater production activity, especially…
Maryland Court of Appeals Rejects First Amendment Challenge to Local Tax on Outdoor Advertising Services
On February 15, 2021, the Maryland Court of Appeals issued a decision in Clear Channel Outdoor, Inc. v. Director, Department of Finance of Baltimore City, Case No. 24-C-18-001778 (Md. 2021), upholding the constitutionality of a local ordinance that imposes an annual excise tax on businesses selling advertising space on off-site…
Oregon Tax Court Rejects Department’s Attempt to Ignore Measure 50 Limitation
In Tesoro Logistics Northwest Pipeline LLC v. Department of Revenue (002), the Oregon Tax Court, Regular Division, held that although a unit of property acquired by one centrally assessed company from another qualified as “new property” for purposes of Or. Const. Art. XI, § 11 (Measure 50), the unit of…
Delaware Court Invalidates Division’s NOL Limitation Policy
Pillsbury State & Local Tax special counsel Zachary Atkins explores the recent Delaware court decision of Verisign and the implications it has for taxpayers in Tax Notes State’s SeeSALT Digest. Read more here.