California Supreme Court holds that courts can entertain arguments that a BID assessment scheme violates certain provisions of Proposition 218 when raised by a party who did not articulate these objections in public hearings held to consider protests. On December 20, 2021, the California Supreme Court reversed the court of…
Pillsbury SALT partner Craig Becker will present during the California Alliance of Taxpayer Advocates Annual Conference on December 10. Craig is presenting on the topic, “The Changing Battle of Assessment Appeals in the Age of COVID-19.” The conference runs from December 8 – 10, 2021 and is being held at…
Pillsbury SALT attorneys Carley Roberts, Zachary Atkins, Robert Merten III, Aruna Chittiappa and Jeff Phang will present during the TEI Chicago Virtual State Income Tax Program on December 9. Pillsbury SALT is pleased to share three presentations during the TEI Chicago Virtual State Income Tax Program in December. State Income…
Pillsbury Special Counsel Zack Atkins was recently quoted in Tax Notes State and Law360 discussing the challenges presented by market-based sourcing. Read more here.
Pillsbury SALT attorneys Zachary Atkins and Evan Hamme will present during TEI’s Carolinas Chapter Meeting on November 12. Zachary and Evan will present on the topic, “Continuing Impact of COVID Nexus Issues.” This event is open to TEI Carolinas chapter members only.
This week, Governor Newsom vetoed Senate Bill 792 (Glazer), which would have required large online retailers to include with their sales tax returns an additional schedule that reports gross receipts based on the “ship to” or destination location. The bill targeted online retailers with over $50 million in annual sales…
Pillsbury SALT attorney Zachary Atkins will present “Market-Based Sourcing, the Continuing Conundrum” during the 28th Annual Paul J. Hartman State and Local Tax Forum on October 28. The Professor Paul J. Hartman Memorial State and Local Tax (SALT) Forum, sponsored in conjunction with the Vanderbilt University Law School, provides industry, practitioners and…
In One Technologies LLC v. Franchise Tax Board, an out-of-state California corporate taxpayer filed suit in California trial court challenging the state’s mandatory single sales factor apportionment formula on the basis its passage in 2012 via voter initiative Proposition 39 unconstitutionally violated the “single subject rule.” Prior to 2013, most…
Five years and six interested parties meetings later, California is finally ready to proceed with the formal rulemaking process to adopt substantial amendments to its market-based sourcing rules. At the Franchise Tax Board’s September 9, 2021 meeting, FTB staff requested permission and received approval from its three-member Board to commence…
The West Virginia State Tax Department released new guidance, TSD-445, that clarified that streaming services are subject to sales and use tax in the state. The Department’s guidance distinguishes streaming services from digital products, which are specifically exempted under the law. The Department explains that streaming services are subject to…