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…
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…
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…
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.
On February 12, 2021, Maryland legislators voted to override Gov. Larry Hogan’s (R) veto of H.B. 732, making Maryland the first state in the nation to impose a digital advertising tax. While Maryland’s enactment of the bill is a first, other states have impending digital advertising tax bills, such as…
Pillsbury SALT attorneys Carley Roberts, Annie Huang and Robert Merten III will present at the COST Central West Regional State Tax Webinar on March 24. They will present on the topic, “California Market-Based Sourcing Issues.” For more information and to register, please click here.
Pillsbury SALT attorneys Carley Roberts, Zachary Atkins, Nicole Boutros and Evan Hamme will present during Tax Executive Institute’s Wisconsin Chapter Meeting on February 18. The webinar will begin at 1:00pm CT and feature the following presentations: Market Based Sourcing: Developing a Multistate Approach (Carley Roberts & Nicole Boutros) SALT Implications of…
In 2018, San Francisco voters approved, by simple majority vote, two new gross receipts taxes: the Homelessness Gross Receipts Tax (SF-HT) and the Commercial Rents Tax (SF-CRT), with both taxes effective as of January 1, 2019.[1] Because these taxes fund specific governmental services, they are designated as special taxes (specifically,…
Nuclear fuel storage facilities have been impacted by a change in New York law, which requires facilities located at permanently shut down nuclear power plants to be assessed as real property for ad valorem tax purposes, leading to potential larger, national impacts. SALT team members Zachary T. Atkins, Breann E.…
Real Estate markets in major cities have taken a hit given the events of the past year. In the latest Swimming Lessons Series presentation, SALT partner Craig Becker and Real Estate partner Andrew Weiner explore the intersection of transfer tax and enforcement in New York and California. Explore this topic…