Pillsbury SALT attorneys Robert Merten and Lexi Louderback will present during CLA’s Annual Income Tax Seminar on July 15. Robert and Lexi will present on the topic, “Unraveling Metropoulos and Sourcing Sales of Intangibles under California’s Personal Income Tax Law.” They will discuss California’s personal income tax rules for characterizing…
Articles Posted in States
U.S. Solicitor General Recommends the Supreme Court Decline New Hampshire v. Massachusetts
On May 25, the U.S. Solicitor General filed its highly anticipated brief in New Hampshire v. Massachusetts and recommended that the Court decline jurisdiction over the case. Although the ultimate decision is yet to be issued, the U.S. Supreme Court generally follows the Solicitor General’s recommendations after, as here, the Court requests…
New York Law Authorizing Taxation of Spent Nuclear Fuel Storage Facilities Raises Property Tax Issues for the U.S. Nuclear Industry
Pillsbury attorneys Zachary T. Atkins, Breann E. Robowski, Craig A. Becker, Jay E. Silberg, and Jeffrey S. Merrifield discuss the New York law raising property tax issues and how it could become a national concern in Pratt’s Energy Law Report. Read more here.
San Francisco’s New Tax Provisions May Have Unintended Consequences
In a recent Tax Notes State article, Pillsbury lawyers Craig Becker, Breann Robowski, Richard Nielsen and Robert Merten examine San Francisco’s new tax provisions and unintended consequences they may have. Read more here.
New York Budget Raises Tax Rates, Provides Relief to Address Pandemic
Evan Hamme and Aruna Chittiappa discuss tax rate changes in the New York State budget and how this looks to offer relief to industries impacted by the pandemic. Read more: New York Budget Raises Tax Rates, Provides Relief to Address Pandemic (pillsburylaw.com)
Tennessee Creates New Tax Benefits for the Film and Television Industry
On March 29, 2021, Tennessee Governor Bill Lee signed legislation creating a new sales and use tax exemption and a new franchise and excise tax (F&E) credit for “qualified productions.” H.B. 141, 112th Gen. Assemb., ch. 70 (Tenn. 2021). The new legislation is expected to attract greater production activity, especially…
Hidden Within The Transparency and Fairness Act of 2017 Was The Little Noticed Exemption from OAL Review of the CDTFA’s Proposed Regulations
Much to the recent surprise of many in the tax community, the California Department of Tax and Fee Administration (“CDTFA”) is able to adopt or amend regulations without the normal review process by the Office of Administrative Law (“OAL”) under the Administrative Procedures Act (“APA”). SB 86, The Taxpayer Transparency…
Maryland Court of Appeals Rejects First Amendment Challenge to Local Tax on Outdoor Advertising Services
On February 15, 2021, the Maryland Court of Appeals issued a decision in Clear Channel Outdoor, Inc. v. Director, Department of Finance of Baltimore City, Case No. 24-C-18-001778 (Md. 2021), upholding the constitutionality of a local ordinance that imposes an annual excise tax on businesses selling advertising space on off-site…
Oregon Tax Court Rejects Department’s Attempt to Ignore Measure 50 Limitation
In Tesoro Logistics Northwest Pipeline LLC v. Department of Revenue (002), the Oregon Tax Court, Regular Division, held that although a unit of property acquired by one centrally assessed company from another qualified as “new property” for purposes of Or. Const. Art. XI, § 11 (Measure 50), the unit of…
Delaware Court Invalidates Division’s NOL Limitation Policy
Pillsbury State & Local Tax special counsel Zachary Atkins explores the recent Delaware court decision of Verisign and the implications it has for taxpayers in Tax Notes State’s SeeSALT Digest. Read more here.