On September 28, 2024, California enacted Assembly Bill 2854, which imposes new disclosure requirements on local agencies (i.e., chartered or general law cities and counties) that have entered into local sales tax sharing agreements with retailers. Generally, pursuant to a local sales tax sharing agreement, a retailer will agree to…
Articles Posted in Sales and Use Tax
31st Annual Paul J. Hartman SALT Forum
Pillsbury SALT partner Zachary Atkins will present at the 31st Annual Paul J. Hartman SALT Forum on October 28. Zack will present on the topic, “Sales and Use Tax: What’s the Latest and Where Are We Headed?” Sagging state tax collections are accelerating the growth of the sales and use…
COST’s 2024 SALT Workshop for Technology Companies
Pillsbury SALT attorneys Carley Roberts, Jeffrey Vesely, Craig Becker, Robert P. Merten III, Zachary Atkins, Evan Hamme and Aruna Chittiappa will present at this year’s SALT Workshop for Technology Companies on August 14 and 15. Zachary Atkins: Escalating Burden of Gross Receipts Taxes and Local Taxes (Including Recent SF Activity)…
Winter Storm Relief – California’s 2024 Extended Deadlines to File and Pay Taxes
The California Franchise Tax Board (FTB), California Department of Tax and Fee Administration (CDTFA) and California Employment Development Department (EDD) announced tax relief for certain California counties affected by severe winter storms. The FTB automatically extended the filing and payment deadlines for businesses and individuals in San Diego County (only),…
2024 ABA-IPT Advanced Sales and Use Tax Seminar
SALT partner Carley Roberts will moderate a panel at this year’s ABA-IPT Advanced Sales and Use Tax Seminar. The Advanced Sales and Use Tax Seminar is one of three seminars hosted annually by the Institute for Professionals in Taxation and the ABA Section of Taxation. Featuring practitioners from around the…
COST State Indirect Tax Seminar
SALT attorneys Zachary Atkins, Evan Hamme and Aruna Chittiappa will each be speaking at COST’s State Indirect Tax Seminar on December 13, 2023 in Atlanta, GA. This event will present an update on significant state indirect tax issues with a focus on sales/use tax, plus unclaimed property and property tax…
Pillsbury SALT Recognized in Best Lawyers, 2024 edition
Congratulations to our Pillsbury SALT team for earning recognition in the 2024 edition of Best Lawyers in America and Best Lawyers: Ones to Watch. Partner Jeffrey Vesely was recognized as a Lawyer of the Year in San Francisco for Litigation and Controversy – Tax. Congratulations to all recognized! Best…
New Jersey Enacts Significant Changes to Corporation Business Tax Law
On July 3, 2023, New Jersey Governor Phil Murphy signed A.B. 5323 into law to amend New Jersey’s Corporation Business Tax (CBT). The bill enacted a variety of clarifications, corrections and modifications to the CBT. The bill includes substantive amendments to CBT provisions, such as: Economic Nexus Threshold: The bill…
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…
Three Strikes, You’re Out! New York Has Another Miss in Sales Tax Case Against a Service Provider Under the “Primary Function” Test
An administrative law judge (ALJ) in the New York State Division of Tax Appeals cancelled the New York State Division of Taxation’s notice of determination asserting sales tax on petitioner’s verification services. The October 6, 2022 determination in Matter of Employment Screening Services, LLC, confirms that petitioner’s services are properly…