Pillsbury SALT Counsel Evan Hamme will be an instructor at the COST Intermediate and Advanced Income Tax School scheduled for May 15-19, 2022. COST’s Intermediate and Advanced Income Tax School is being held simultaneously with COST’s SALT Basics School and Intermediate and Advanced Sales and Use Tax School in Atlanta,…
The Texas Supreme Court issued a decision holding that service receipts are sourced to the physical location of the taxpayer’s personnel or equipment that performed the service for which the customer paid. The decision resolves disagreement regarding the proper interpretation of a Texas franchise tax apportionment statute that addresses the…
Pillsbury SALT partner Breann Robowski will present during the 2022 ABA/IPT Virtual Advanced Tax Seminars in March. The Institute for Professionals in Taxation and the ABA Section of Taxation will once again host three jointly sponsored seminars in Sales Tax, Property Tax, and State Income Tax. These seminars will feature…
The Alabama Tax Tribunal held the taxpayers’ wholesale sales of fuel that entered and exited the state via the Colonial Pipeline were subject to the state’s wholesale oil license fee. The sales in question were made to Alabama license holders and involved fuel imported from out-of-state. The fuel would either…
Pillsbury SALT partner Carley Roberts will present at COST’s 2022 Sales Tax Conference & Audit Session on March 10. Carley is partnering with Mark Loyd (Dentons) to present on the topic, “Defending Against States’ Use of Deference, Substance Over Form, & Sham Transaction Doctrines.” State Tax Administrators have pushed the use…
California Governor Gavin Newsom has signed legislation (i.e., S.B. 113) to, among other things, reinstate business tax credits and net operating loss (NOL) deductions originally limited by the enactment of A.B. 85 in 2020. At the beginning of the pandemic, California anticipated the state would face a large tax revenue…
Two organizations, the Washington Bankers Association and American Bankers Association (collectively, the “Associations”), are urging the U.S. Supreme Court to review the constitutionality of Washington’s business and occupation surtax on large financial institutions. On January 28, 2022, the Associations filed a cert petition arguing that the surtax discriminates against interstate…
The SALT team would like to extend our congratulations to Robert P. Merten III on his promotion to Partner!
Pillsbury SALT partner Craig Becker will participate in the CalTax webinar series on February 8. Craig is partnering with Dan Goodwin (Ventura County Assessor) and Jordan Marks (Taxpayer Advocate, San Diego County Assessor’s Office) to present on the topic, “Is Remote Work Doing a Job on Commercial Property Values?” The…
Pillsbury SALT partner Robert P. Merten III will present during the 2022 Eagle Lodge West Conference taking place February 24-25. Robert will participate as a discussion leader, and his session will discuss Sales Tax/Property Tax. This is a joint discussion of change in ownership for Property Tax purposes to discuss…