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…
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…
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.
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…
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.
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.
Pillsbury SALT partner Craig Becker will present during COST’s 2021 Sales and Transaction Tax Webinar on February 25. Craig is partnering with Harley Duncan (KPMG), Jordan Goodman (HMB) and Mark Yopp (Baker & McKenzie) to present on the topic, “Wrangling in Local Transaction Taxes.” This session will cover states with local sales…
The Connecticut House of Representatives is considering multiple proposals that would permit Connecticut residents and part-year residents to take credits for tax paid to other states while working from Connecticut during the pandemic. Connecticut law currently allows credits for tax paid to another state only if: (1) the individual was…
Pillsbury SALT attorneys Carley Roberts, Zachary Atkins, Nicole Boutros and Evan Hamme will present during Tax Executive Institute’s Wisconsin Chapter Meeting on February 18. The webinar will begin at 1:00pm CT and feature the following presentations: Market Based Sourcing: Developing a Multistate Approach (Carley Roberts & Nicole Boutros) SALT Implications of…
Partner Carley Roberts and counsel Robert Merten III authored Part 1 of a multi-part series in Tax Notes State’s SeeSALT Digest to review the landscape of market-based sourcing rules and provide an in-depth focus on various states’ use of reasonable approximation. Read more here.