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2022 California Alliance of Taxpayer Advocates Annual Conference

Pillsbury SALT partners Breann Robowski and Craig Becker will be presenting at the 2022 California Alliance of Taxpayer Advocates Annual Conference, December 7-9, 2022. Breann and Craig are presenting on the topic “California Property Tax – Legal Update” at the conference on December 8. For more information and to register,…

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Pillsbury SALT’s Carley Roberts Featured by California Lawyer’s Association’s “Toast to Women in Tax: Inspiring Leadership”

Pillsbury SALT’s Carley Roberts has been featured by California Lawyer’s Association’s “Toast to Women in Tax: Inspiring Leadership” at the 2022 Tax Annual Meeting. This year’s Toast to Women in Tax honored women who have achieved professional success, exemplify what it means to be a leader and helped shape the…

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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…

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“Primary Function” Test Propels Yet Another Service Provider to Victory in New York Sales Tax Case

  An administrative law judge in the New York State Division of Tax Appeals rejected the state’s position that a taxpayer providing a web-based service which allowed clients to identify effective and ineffective messaging through information, analysis, and reports was selling taxable software.  Following the rationale applied in a series…

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The California Franchise Tax Board Fails to Follow the Order of Its Market-Based Sourcing Cascading Rules

In the Appeal of Sheward, 2022-OTA-228P (May 25, 2022), the California Office of Tax Appeals (OTA) held the California Franchise Tax Board (FTB) failed to follow its own market-based sourcing apportionment regulation by prematurely using reasonable approximation to source the income of a multistate unitary business.  During the tax year…

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Maryland Court Invalidates Maryland’s First-of-Its-Kind Digital Ad Tax

A Maryland state court struck down the state’s Digital Advertising Gross Revenues Tax (“Digital Ad Tax”) as invalid under both the federal Internet Tax Freedom Act (“ITFA”) and U.S. Constitution. Enacted February 12, 2021, Maryland’s Digital Ad Tax by its terms applies to any person with at least $1 million…

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Everything in its Place: New Mexico Hearing Officer Finds Markup for Out-of-State Service is Exempt, While Reimbursements for New Mexico Employee Payroll are Taxable

A New Mexico Hearing Officer found that Gross Receipts Tax does not apply to a taxpayer’s markup for services performed outside New Mexico, but the taxpayer’s reimbursements for payroll to New Mexico employees are taxable New Mexico receipts.  In Protest of Talbridge, the taxpayer was a Texas employment agency with…

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National Association of State Bar Tax Sections Annual Conference

Pillsbury SALT partner Carley Roberts will be presenting at the upcoming National Association of State Bar Tax Sections (NASBTS) Annual Conference. Carley will be partnering with Marilyn Wethekam (HMB Legal Counsel) to present on the topic, “Let the Countdown Begin! 2022’s Noteworthy SALT Cases.” The panelists will discuss case developments,…