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…
Pillsbury SALT attorneys Carley Roberts, Robert P. Merten III, Jeff Phang, and Lexi Louderback recently published “How to Be Reasonable When Reasonably Approximating the Market: Part II” in Tax Notes State. Read more here.
Pillsbury SALT attorney Zachary Atkins will present during Verizon’s Small Business Accelerator Program on January 19. This program is being put on by Verizon, with help from Pillsbury, Next Street and the Institute for Entrepreneurial Leadership. Sessions are scheduled at various dates over the next few months. Zack will be…
California Supreme Court holds that courts can entertain arguments that a BID assessment scheme violates certain provisions of Proposition 218 when raised by a party who did not articulate these objections in public hearings held to consider protests. On December 20, 2021, the California Supreme Court reversed the court of…