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Pillsbury SALT Attorneys Zack Atkins and Evan Hamme Serve as Panelists at Paul J. Hartman State & Local Tax Forum

State & Local Tax special counsel Zack Atkins and counsel Evan Hamme recently served on panels discussing important developments in state and local tax at the Paul J. Hartman State and Local Tax Forum in Nashville, Tennessee. Read more about their panels on Tax Notes (subscription required): Panelists Discuss Challenges…

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Big Things Have Small Beginnings: New Jersey Broadens Definition of Unitary Business

On July 3, 2023, Governor Phil Murphy signed into law A.B. 5323, enacting important revisions to New Jersey’s Corporation Business Tax (CBT)[1] including expanding the definition of what constitutes a “unitary business.”  The expanded definition now includes affiliated entities that may not have previously met the requirements for combined group…

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California Trial Court Rejects Industry Trade Association’s Motion for Summary Judgment Seeking to Declare Technical Advice Memorandum 2022-01 and FTB Publication 1050 Invalid

A California trial court denied summary judgment in the American Catalog Mailers Association’s (ACMA) action that seeks to invalidate Franchise Tax Board (FTB) guidance that says certain online activities exceed the protections of Public Law 86-272 for state income tax purposes.  However, the court signaled it may invalidate the FTB’s…

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Pillsbury SALT Recognized in Best Lawyers, 2024 edition

Congratulations to our Pillsbury SALT team for earning recognition in the 2024 edition of Best Lawyers in America and Best Lawyers: Ones to Watch. Partner Jeffrey Vesely was recognized as a Lawyer of the Year in San Francisco for Litigation and Controversy – Tax. Congratulations to all recognized!   Best…

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Taxation Without Representation: Michigan Supreme Court Says Neither State Law Nor the U.S. Constitution Requires Inclusion of Receipts From Deemed Asset Sale in Sales Factor

In a split decision, the Michigan Supreme Court rejected a taxpayer’s assertion that applying the standard apportionment formula to gain derived from a deemed asset sale led to a grossly distorted, unconstitutional result.  The court held in Vectren Infrastructure Services Corporation v. Department of Treasury, No. 163742 (July 31, 2023),…