Pillsbury SALT attorneys Zachary Atkins and Evan Hamme will present during TEI’s Carolinas Chapter Meeting on November 12. Zachary and Evan will present on the topic, “Continuing Impact of COVID Nexus Issues.” This event is open to TEI Carolinas chapter members only.
SeeSALT Blog
2021 Annual Meeting of the California Tax Bar and California Tax Policy Conference
Pillsbury SALT partners Jeffrey Vesely and Carley Roberts will present during the Annual Meeting of the California Tax Bar and California Tax Policy Conference November 3-5, 2021. The Annual Meeting of the California Tax Bar and California Tax Policy Conference will be taking place in San Diego and features an…
California State Board of Equalization’s Monthly Meeting
Pillsbury SALT partner Breann Robowski will present during this month’s California State Board of Equalization’s meeting on October 19-21, 2021. Breann serves as a significant contributor at the California State Board of Equalization (BOE) meetings. She presented at the September meeting, and is presenting again during October’s meeting on the…
Washington Supreme Court Upholds B&O Surtax on Financial Institutions
On September 30, 2021, the Washington Supreme Court upheld the constitutionality of the state’s 1.2% Business & Occupation (“B&O”) surtax on large financial institutions. Wash. Bankers Ass’n v. State, No. 98760-2 (Wash. 2021). The surtax, which went into effect January 1, 2020, applies to every “specified financial institution,” which is…
California Governor Vetoes Sales Tax Bill Seeking to Require Large Online Retailers to File Informational Reports Detailing Sales by Destination
This week, Governor Newsom vetoed Senate Bill 792 (Glazer), which would have required large online retailers to include with their sales tax returns an additional schedule that reports gross receipts based on the “ship to” or destination location. The bill targeted online retailers with over $50 million in annual sales…
28th Annual Paul J. Hartman State and Local Tax Forum
Pillsbury SALT attorney Zachary Atkins will present “Market-Based Sourcing, the Continuing Conundrum” during the 28th Annual Paul J. Hartman State and Local Tax Forum on October 28. The Professor Paul J. Hartman Memorial State and Local Tax (SALT) Forum, sponsored in conjunction with the Vanderbilt University Law School, provides industry, practitioners and…
Verizon’s Small Business Accelerator Program
Pillsbury SALT attorney Zachary Atkins will present during Verizon’s Small Business Accelerator Program on October 1. 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…
Taxpayer Files Court Action Challenging California’s Proposition 39 (2012) and its Mandatory Single-Sales Factor Apportionment Formula
In One Technologies LLC v. Franchise Tax Board, an out-of-state California corporate taxpayer filed suit in California trial court challenging the state’s mandatory single sales factor apportionment formula on the basis its passage in 2012 via voter initiative Proposition 39 unconstitutionally violated the “single subject rule.” Prior to 2013, most…
CDTFA Proposes Amendments to Regulation 1706 (Drop Shipments) to Clarify that Marketplace Sales Are Generally Not Drop Shipment Transactions
The California Department of Tax and Fee Administration (Department) has given notice that it proposes to amend California Code of Regulations, title 18, section (Regulation) 1706, Drop Shipments. Regulation 1706, subdivision (c) provides that a drop shipper making a drop shipment must report and pay tax measured by the retail…
California’s Long-Awaited Market-Based Sourcing Regulation Amendments: Why Participate in the Formal Regulatory Process?
Five years and six interested parties meetings later, California is finally ready to proceed with the formal rulemaking process to adopt substantial amendments to its market-based sourcing rules. At the Franchise Tax Board’s September 9, 2021 meeting, FTB staff requested permission and received approval from its three-member Board to commence…