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UPDATE: California Adds New Counties, Further Extends Deadlines to File and Pay Taxes for Businesses and Individuals Affected by Severe Winter Storms

  In addition to the tax relief announced in January, the California Franchise Tax Board (FTB) has automatically extended the income tax filing and payment deadlines for businesses and individuals affected by severe winter storms in California until October 16, 2023. The tax relief now applies to businesses and residents…

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TEI 73rd Midyear Conference

Pillsbury SALT attorney Aruna Chittiappa will be presenting at TEI’s 73rd Midyear Conference on March 21.  Aruna will be partnering with Eric Anderson (Andersen), Joseph Carr (Deloitte), and James Silvestri (Impact.com) to present “Can’t Hardly Wait – SALT Issues Related to Digital Services.” TEI’s Midyear Conference will provide updates on…

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2023 COST Sales Tax Conference

Pillsbury SALT partner Robert P. Merten III will be presenting at the 2023 COST Sales Tax Conference taking place February 21-24, 2023. This three-day, in-person conference will feature presentations on the most recent transactional tax developments, initiatives and case law topics. Robert will be partnering with Leslie Lao (AirBnb), Rachel…

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California Proposes Significant Revisions to Sales & Use Tax Statistical Sampling Audit Policies and Procedures

The California Department of Tax and Fee Administration held its second interested parties meeting concerning the Department’s proposed revisions to its sales and use tax Audit Manual Chapter 13 (Statistical Sampling) and Chapter 4 (General Audit Procedures).  The Department relies on statistical sampling during audits of large taxpayers to determine…

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Texas Comptroller Takes a Serious Look at Sourcing Regulation After SiriusXM Loss

The Texas Comptroller of Public Accounts has proposed significant amendments to its service receipts sourcing regulation in the wake of the Texas Supreme Court’s decision in Sirius XM Radio, Inc. v. Hegar, 643 S.W.3d 402 (Tex. 2022).  The proposed amendments would dispense with the Comptroller’s long-standing “receipts-producing, end-product act” test…

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California Extends Deadlines to File and Pay Taxes for Businesses and Individuals Affected by Severe Winter Storms

Following the IRS’s announcement of tax relief for 41 California counties* affected by severe winter storms, the California Franchise Tax Board (FTB) and California Department of Tax and Fee Administration (CDTFA) announced similar relief for state-level taxes and fees. The FTB automatically extended the filing and payment deadlines for businesses…

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Maryland Digital Ad Tax Updates: Comptroller Seeks Stay of State Court Decision Striking Tax and Recently Dismissed Federal Challenge is Under Appeal

The saga continues over Maryland’s Digital Advertising Gross Revenues Tax (Digital Ad Tax), much to the chagrin of Peter Franchot, Comptroller of Maryland, who is tasked with administering and enforcing the tax and has publicly issued concerns with the constitutionality of the tax. On October 20, 2022, Maryland’s Circuit Court…

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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

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,…