Articles Posted in California

Craig A. Becker presents “California Municipal Gross Receipts Taxes” at the Palo Alto Chamber Business Connections Group event.

TAKEAWAYS New legislation sets California’s sales and use tax economic nexus threshold to $500,000. New legislation creates Marketplace Facilitator Act, statutorily defining marketplace facilitators as retailers and sellers. On April 25, 2019, California enacted comprehensive marketplace facilitator legislation. Many said last fall this would be an impossible feat given the…

(This article was originally published by Law360 on April 16, 2019.) In recent years, many have openly criticized California for its income tax litigating position involving out-of-state companies that hold passive, minority interests in pass-through entities doing business in California. The state argues these out-of-state companies are doing business in California…

On March 26, Carley Roberts presents “California Law: The Case of the Overburdened Taxpayer” at the CalTax 93rd Annual Meeting in Sacramento.

Pillsbury attorneys speak on a number of tax-related issues at the TEI Mergers & Acquisitions Seminar on March 7. Topics include Corporate, Sales/Use Tax, State Income Tax, Federal Income Tax, Property/Transfer Taxes, Regulatory, and Employment and Labor.

Despite the narrow issue it originally addressed, the August 2017 decision by the California Supreme Court in California Cannabis Coal. v. City of Upland has sparked a much larger debate regarding whether local special taxes introduced by voter initiative are subject to the long-standing requirement in the California Constitution that…

(This article was originally published by Law360 on January 15, 2019.) The growing tension between government promises of transparency and taxpayers’ right to confidentiality is likely to continue in 2019. Although the spirit of government transparency to enhance public access is well-meaning, this lofty goal often conflicts with taxpayer confidentiality and…

(This article originally appeared in the Journal of Multistate Taxation and Incentives, Vol. 28, No. 9.) The question of whether or not an individual is a resident of a particular state has always been an important issue in the area of state personal income taxation. California, because of its top marginal…

On November 28, Annie Huang and Jeffrey Vesely take part in the Council on State Taxation’s Pacific Southwest Regional State Tax Seminar.

In “California Office of Tax Appeals Rejects Franchise Tax Board’s Broad Interpretation of California’s “Doing Business” Standard,” the SALT team examines the board’s rejection of the California Franchise Tax Board’s (FTB) extremely narrow interpretation and application of Swart Enterprises, Inc. v. Franchise Tax Board, involving California’s “doing business” standard.