Pillsbury SALT attorney Jeff Phang will present during CLA’s taxation webinar on September 13. Jeff is partnering with Annie Rothschild (Eversheds Sutherland) to present on the topic, “Recent Developments in California Income Tax Apportionment and Sourcing Law.” For more information and to register, please see the event page.
California’s Court of Appeal again held that a special tax measure placed on the local ballot as a citizen initiative required only a simple majority, not a supermajority, vote to pass. Proposition G is a school parcel tax initiative that passed on San Francisco’s June 2018 ballot with 60.76% of…
California’s Court of Appeal held a local sales tax ordinance (Measure K) was a general tax, not a special tax, and therefore its adoption did not require a two-thirds vote (supermajority) under California’s Constitution. A tax is “special” and therefore would require a two-thirds vote, when the expenditure of its…
The Massachusetts Supreme Judicial Court recently held that software vendors have a statutory right to apportion tax on the sale of prewritten computer software purchased for use in multiple states and that they may do so through the Commonwealth’s general tax abatement process. The court’s decision in Oracle USA, Inc.…
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…
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…
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.
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.
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)
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…