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Certainly COP: Florida Court Rejects Department of Revenue’s Attempt to Conflate Costs of Performance Sourcing With Market-Based Sourcing

On March 1, 2023, a Florida trial court confirmed that costs of performance (COP) sourcing, not market-based sourcing, is Florida’s standard methodology for sourcing service receipts for apportionment purposes.  In Billmatrix Corp. v. State of Florida, Department of Revenue, No. 2020-CA-000435 (Fla. 2d Cir. Ct. Mar. 1, 2023), the court…

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2023 COST Intermediate/Advanced State Income Tax School

Pillsbury SALT attorney Evan Hamme will be presenting at the 2023 COST Intermediate/Advanced State Income Tax School on May 8 in DFW Airport, Texas. Evan, along with Trevor Mauck (Baker & McKenzie), will be presenting on the topic “Filing Methodologies.” This session will cover the various income tax filing methodologies…

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COST/CTC Mid-West Regional State Tax Seminar

Pillsbury SALT attorneys Carley Roberts, Craig Becker, Zachary Atkins and Kristen Sharp will be presenting at the upcoming COST/CTC Mid-West Regional State Tax Seminar on Wednesday, May 3 in Rolling Meadows, Illinois. Pillsbury and BDO will be sponsoring the seminar which will present updates on significant state tax issues with…

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California Lawmakers Propose Constitutional Amendment to Abolish the State Board of Equalization

California Democratic lawmakers recently introduced Assembly Constitutional Amendment 11 (ACA 11) which proposes to abolish the State Board of Equalization (BOE) and reassign its responsibilities to other state tax agencies effective January 1, 2026. The BOE is a constitutionally established elected body that has served the people of California for…

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Property Tax Rate Dispute Merits California Supreme Court Review

For years, some California counties have been imposing disproportionately higher property tax rates on centrally assessed property despite the state constitutional mandate that this property be assessed like locally assessed property. In a challenge brought by centrally assessed utilities, the California Court of Appeal conceded that the higher property tax…

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UPDATE: California Adds New Counties, Further Extends Deadlines to File and Pay Taxes for Businesses and Individuals Affected by Severe Winter Storms

  In addition to the tax relief announced in January, the California Franchise Tax Board (FTB) has automatically extended the income tax filing and payment deadlines for businesses and individuals affected by severe winter storms in California until October 16, 2023. The tax relief now applies to businesses and residents…

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TEI 73rd Midyear Conference

Pillsbury SALT attorney Aruna Chittiappa will be presenting at TEI’s 73rd Midyear Conference on March 21.  Aruna will be partnering with Eric Anderson (Andersen), Joseph Carr (Deloitte), and James Silvestri (Impact.com) to present “Can’t Hardly Wait – SALT Issues Related to Digital Services.” TEI’s Midyear Conference will provide updates on…