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…
Articles Posted in Issues
CalTax 97th Annual Meeting
Pillsbury SALT partner Carley Roberts will be presenting at California Taxpayers Association’s 97th Annual Meeting on March 23. Carley will be participating in a panel discussion on the topic “Taxation of the Digital World.” The panel will delve into the implications of an increasingly digital world and how state and…
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…
2023 ABA/IPT Advanced Tax Seminars
Pillsbury SALT partners Carley Roberts and Breann Robowski will be presenting during the 2023 ABA/IPT Advanced Tax Seminars in March. The Institute for Professionals in Taxation and the ABA Section of Taxation will once again host three jointly sponsored seminars on sales tax, property tax and state income tax…
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…
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…
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…
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…
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…
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,…