(This article originally appeared in the Journal of Multistate Taxation and Incentives, Vol. 28, No. 9.) The question of whether or not an individual is a resident of a particular state has always been an important issue in the area of state personal income taxation. California, because of its top marginal…
In SeeSALT Digest, members of our team examine important issues in play in the State and Local Tax arena. In “Ill-Fated Litigation: Exhausting Administrative Remedies and De Novo Review,” published in State Tax Notes, colleagues Carley Roberts and Jessica Allen take a look at two of the more dangerous pre-litigation…
On November 28, Annie Huang and Jeffrey Vesely take part in the Council on State Taxation’s Pacific Southwest Regional State Tax Seminar.
In “California Office of Tax Appeals Rejects Franchise Tax Board’s Broad Interpretation of California’s “Doing Business” Standard,” the SALT team examines the board’s rejection of the California Franchise Tax Board’s (FTB) extremely narrow interpretation and application of Swart Enterprises, Inc. v. Franchise Tax Board, involving California’s “doing business” standard.
On November 16, Carley Roberts presents “Federal Tax Changes Rocking the SALT Landscape” during Tax Executives Institute’s New Jersey All-Day Seminar.
On November 12, Jeffrey Vesely presents the California Update during the 2018 Annual Meeting of the Financial Institutions State Tax Coalition.
On November 6, Carley Roberts and Nicole Boutros present “Top Trends in State Income and Indirect Taxes” during Tax Executives Institute’s Atlanta Chapter Luncheon Meeting.
On October 24, Annie Huang, Carley Roberts, Jeffrey Vesely, Jessica Allen and Mike Le present during the Council On State Taxation’s 49th Annual Meeting.
On September 18, Breann Robowski presents during the Western States Petroleum Association’s Property Tax Educational Forum.
(This article was originally published by Law360 on August 24, 2018.) California is the latest to join a growing list of states to ban local taxes targeted at sweetened beverages or similar sugar taxes. California Assembly Bill 1838 signed into law on June 28, 2018, imposes a 13-year ban on…