(This article originally was published by Law360 on May 17, 2019.) In the last year, several state legislatures have enacted laws and several state courts have published decisions on whether software as a service, or SaaS, is subject to sales and use tax. These developments impact many SaaS providers, especially…
Craig A. Becker presents “California Municipal Gross Receipts Taxes” at the Palo Alto Chamber Business Connections Group event.
Carley Roberts presents on “The Taxation of Section 965 Deemed Repatriation” at COST’s Spring Audit Session & Income Tax Conference 2019 on May 1.
TAKEAWAYS New legislation sets California’s sales and use tax economic nexus threshold to $500,000. New legislation creates Marketplace Facilitator Act, statutorily defining marketplace facilitators as retailers and sellers. On April 25, 2019, California enacted comprehensive marketplace facilitator legislation. Many said last fall this would be an impossible feat given the…
On April 25, Pillsbury attorneys Carley Roberts and Robert Merten present “Trends and Developments” at American Petroleum Institute’s Annual State & Local Income & Franchise Tax Meeting.
(This article was originally published by Law360 on April 16, 2019.) In recent years, many have openly criticized California for its income tax litigating position involving out-of-state companies that hold passive, minority interests in pass-through entities doing business in California. The state argues these out-of-state companies are doing business in California…
On March 26, Carley Roberts presents “California Law: The Case of the Overburdened Taxpayer” at the CalTax 93rd Annual Meeting in Sacramento.
(This article was originally published by Law360 on March 18, 2019.) When challenging a state tax assessment outside the tax agency that issued the assessment, taxpayers face a variety of obstacles. One is the presumption of correctness that often attaches to a tax agency’s determination. Judicial deference to a tax…
Three years ago, the U.S. Supreme Court invalidated a portion of Maryland’s personal income tax scheme on grounds that it violated the dormant commerce clause of the U.S. Constitution. In Comptroller of the Treasury of Maryland v Wynne, the Court held that Maryland’s credit mechanism for income taxes paid to…
Pillsbury attorneys speak on a number of tax-related issues at the TEI Mergers & Acquisitions Seminar on March 7. Topics include Corporate, Sales/Use Tax, State Income Tax, Federal Income Tax, Property/Transfer Taxes, Regulatory, and Employment and Labor.