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…
Articles Posted in Issues
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.
Maryland Becomes First U.S. State to Enact Controversial Digital Advertising Tax to Immediate Challenge
On February 12, 2021, Maryland legislators voted to override Gov. Larry Hogan’s (R) veto of H.B. 732, making Maryland the first state in the nation to impose a digital advertising tax. While Maryland’s enactment of the bill is a first, other states have impending digital advertising tax bills, such as…
COST Central West Regional State Tax Webinar
Pillsbury SALT attorneys Carley Roberts, Annie Huang and Robert Merten III will present at the COST Central West Regional State Tax Webinar on March 24. They will present on the topic, “California Market-Based Sourcing Issues.” For more information and to register, please click here.
ABA/IPT’s 2021 Advanced Property Tax Seminar
Pillsbury SALT partner Breann Robowski will present during ABA/IPT’s 2021 Advanced Property Tax Seminar on March 18. Breann will present on the topic, “Valuing the Fee Simple Interest for Tax Purposes in Situations Not Involving ‘Dark Stores.'” For more information and to register, please click here.