On January 29, 2020, the U.S. Court of Appeals for the Seventh Circuit held the Tax Injunction Act did not bar a federal lawsuit challenging property tax assessments on equal protection grounds because the taxpayers that brought the suit did not have a plain, speedy and efficient remedy in the…
On January 29, 2020, the Louisiana Supreme Court issued a 4-3 decision in Normand v. Wal-Mart.com USA, reversing in full two lower courts and holding Walmart.com was not required to collect local sales tax on third-party sales facilitated through its online marketplace. The majority concluded Walmart.com was not a “dealer”…
Pillsbury SALT is pleased to welcome Zachary Atkins to the team! Zack previously served as a deputy general counsel to Fitzgerald USA handling a diverse range of projects from tax to corporate matters. Prior to joining Fitzgerald, his practice focused primarily on state and local tax issues as an associate…
(This article originally was published by Law360 on January 16, 2020.) The saga continues in Arizona v. California, Arizona’s U.S. Supreme Court challenge of California’s tax reach, but signs are strong it may be ending soon. Last year, Arizona filed a motion to the court seeking to file a complaint against California…
The Washington Court of Appeals held that Gartner, Inc.’s online research service was a digital automated service subject to the state’s retail sales tax and retailing Business and Occupation (B&O) Tax. Gartner, Inc. v. Washington Department of Revenue, No. 51637-3-II (Wash. App. Div. 2 Jan. 13, 2020). This decision addressed…
On December 26, 2019, the New York State Supreme Court Appellate Division issued a strong rebuke to retroactivity by holding that a law with a 97-day retroactivity period violated the taxpayer’s Due Process rights. Matter of Mackenzie Hughes LLP et al. v. New York State Tax Appeals Trib. The Supreme Court…
Pillsbury SALT’s Carley Roberts has been named to the 2020 Advisory Board of the industry’s premier publication, Tax Notes State. Published by Tax Analysts, the monthly magazine features news articles and bylined articles written on the hottest trends and developments in state and local taxes. Members of Pillsbury’s SALT practice…
The Oregon Department of Revenue (DOR) has just released a series of eight draft administrative rules for Oregon’s new Corporate Activity Tax (CAT) that go into effect on January 1, 2020. In “The CAT is Almost Out of the Bag! Oregon Releases First Set of Draft CAT Rules,” SALT team…
CPA and former Big 4 associate, Afshin Khazaeli joins Pillsbury SALT! Afshin advises clients on a variety of state and local tax matters, including controversy, planning, and audit defense, across all state and local tax types, including sales and use, income, franchise, and property tax. Pillsbury SALT is thrilled to…
In this article, Carley Roberts and co-authors discuss some of the more significant locally imposed taxes that could cause unexpected issues for businesses entering a new jurisdiction. They highlight Chicago Personal Property Lease Transaction Tax, San Francisco local taxes, New York City commercial rent tax, New Jersey local property tax,…