:
Updated:
The 2025 National Multistate Tax Symposium
:
Updated:
California OTA Denies Credit for NYC Business Taxes in Precedential Opinion
:
Updated:
TEI’s 2024 Ethics Webinar Series
:
Updated:
COST Pacific Northwest Regional State Tax Seminar
:
Updated:
Welcome to Pillsbury SALT, Cormac!
:
Updated:
California Imposes Further Disclosure Requirements for Local Sales Tax Sharing Agreements
:
Updated:
2024 CATA Annual Conference
:
Updated:
2024 Annual Meeting of the Tax Bar and Tax Policy Conference
:
Updated:
California’s Market-Based Sourcing Amendments; Public Hearing Requests Due by Oct. 16
:
Updated:
31st Annual Paul J. Hartman SALT Forum
:
Updated:
TEI’s 79th Annual Conference
:
Updated:
California Lawyers Association Tax Policy Seminar
:
Updated:
Arizona Court Shines (Sun)Light on Property Tax Treatment of ITCs
:
Updated:
Pillsbury SALT Team Together in California for COST Tech
:
Updated:
Pillsbury SALT recognized in Best Lawyers 2025
:
Updated:
Technology Transfer Agreements: Latest Developments in California
:
Updated:
Pillsbury SALT recognized in Legal 500 2024
:
Updated:
COST’s 2024 Annual Meeting
:
Updated:
CalTax Foundation Webinar
:
Updated:
Pillsbury SALT recognized in Chambers USA 2024
:
Updated:
Carveouts Count! Taxpayer Wins New Mexico Statutory Carveout Issue Regarding Unity
:
Updated:
New Jersey Tax Court Approves Use of Market-Based Sourcing for Years Prior to Legislature’s Adoption of Market-Based Sourcing
:
Updated:
Tennessee Taxpayers Could Reap Billions in Past and Future Tax Savings
:
Updated:
COST’s 2024 SALT Workshop for Technology Companies
:
Updated:
2024 Wichita Property Tax Conference
:
Updated:
NYU Introduction to State and Local Tax Conference
:
Updated:
California’s 2024-2025 Budget Seeks to Block $1.3 Billion of Refunds for Water’s Edge Taxpayers, Suspend NOL Deductions, and Limit Tax Credit Utilization
:
Updated:
2024 Summer Tax Institute
:
Updated:
COST’s 2024 Intermediate/Advanced State Income Tax School
:
Updated:
Proposed Initiative to Amend San Francisco Business Taxes
:
Updated:
New Jersey Issues Guidance on Adoption of Federal Partnership Audit Regime
:
Updated:
South Carolina Legislature Forces New Standards for Forced Combination on Revenue Department
:
Updated:
Reminder: “Gross” Does Not Mean “Net” – California OTA Holds All Repatriated Dividends Must Be Included in Sales Factor
:
Updated:
COST’s 2024 Spring Conference
:
Updated:
Winter Storm Relief – California’s 2024 Extended Deadlines to File and Pay Taxes
:
Updated:
Got Remote Workers? Supreme Court of Ohio Upholds Pandemic Rule for Municipality Tax
:
Updated:
TEI’s 2024 Midyear Conference
:
Updated:
PLI’s Hot Topics in State and Local Tax 2024
:
Updated:
2024 ABA-IPT Advanced Sales and Use Tax Seminar
:
Updated:
California Trial Court Denies FTB’s Motion to Vacate and Modify Judgment that Declared Technical Advice Memorandum 2022-01 and FTB Publication 1050 Invalid
:
Updated:
New York State Tax Appeals Tribunal Rejects Sourcing of Partnership Income to that Partnership’s Operating Location
:
Updated:
Congratulations, Taylor!
:
Updated:
Try, Try Again—NY’s Convenience of the Employer Rule Sources Nonresident Wages to NY Even During the Pandemic
:
Updated:
California Credit Claim Denials: California OTA Issues Two Opinions Rejecting Taxpayers’ Submitted Evidence to Substantiate Claimed California R&D Tax Credits
:
Updated:
Congratulations, Zack and Evan!
:
Updated:
California Trial Court Grants Industry Trade Association’s Motion for Summary Adjudication, Declaring Technical Advice Memorandum 2022-01 and FTB Publication 1050 Invalid
:
Updated:
Maine Expressly Requires Express Scripts to Apportion Services Receipts Using a Look-Through Approach
:
Updated:
COST State Indirect Tax Seminar
:
Updated:
60th Annual TEI New York Chapter Tax Symposium
:
Updated:
No Sugarcoating: The California Office of Tax Appeals Limits the California FTB’s Application of Legal Ruling 2006-01
:
Updated:
Congratulations Carley Roberts! Recipient of the 2023 Benjamin F. Miller Award
:
Updated:
Pillsbury SALT Attorneys Zack Atkins and Evan Hamme Serve as Panelists at Paul J. Hartman State & Local Tax Forum
:
Updated:
Pillsbury SALT Team at COST’s 54th Annual Meeting
:
Updated:
2023 Annual Meeting of the Tax Bar and Tax Policy Conference
:
Updated:
Big Things Have Small Beginnings: New Jersey Broadens Definition of Unitary Business
:
Updated:
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
:
Updated:
TEI’s 2023 Annual Conference
:
Updated:
COST’s 54th Annual Meeting
:
Updated:
Pillsbury SALT Recognized in Best Lawyers, 2024 edition
:
Updated:
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
:
Updated:
30th Annual Paul J. Hartman SALT Forum
:
Updated:
New Jersey Enacts Significant Changes to Corporation Business Tax Law
:
Updated:
Pillsbury SALT Attorney Zachary Atkins Comments on Look-Through Sourcing Methods and Litigation
:
Updated:
Minnesota Tax Court Denies a Catalog and Internet-Based Distribution Company Public Law 86-272 Protection
:
Updated:
2023 Wichita Property Tax Conference
:
Updated:
2023 SEATA Annual Conference
:
Updated:
Pillsbury SALT recognized in Chambers USA 2023
:
Updated:
A Hat Tip to the Manufacturing, R&D and Electric Power Industries: California Bill Would Provide Income Tax Credits for Sales and Use and District Taxes Paid on Certain “Qualified Tangible Personal Property”
:
Updated:
New York Administrative Law Judge Holds ITFA Preempts Taxation of Gross Receipts from ADSL and Fiber Broadband Sales
:
Updated:
No Day Off for Buehler: California Sources Gain from Sale of Intangible to Domicile and Denies Other State Tax Credit
:
Updated:
“If You Don’t Make It There, You Can’t Make It Anywhere:” New York’s Zero Manufacturing Rate Requires New York Property
:
Updated:
Certainly COP: Florida Court Rejects Department of Revenue’s Attempt to Conflate Costs of Performance Sourcing With Market-Based Sourcing
:
Updated:
2023 COST Intermediate/Advanced State Income Tax School
:
Updated:
COST/CTC Mid-West Regional State Tax Seminar
:
Updated:
TEI New York Chapter SALT Meeting
:
Updated:
California Lawmakers Propose Constitutional Amendment to Abolish the State Board of Equalization
:
Updated:
Property Tax Rate Dispute Merits California Supreme Court Review
:
Updated:
UPDATE: California Adds New Counties, Further Extends Deadlines to File and Pay Taxes for Businesses and Individuals Affected by Severe Winter Storms
:
Updated:
CalTax 97th Annual Meeting
:
Updated:
TEI 73rd Midyear Conference
:
Updated:
2023 ABA/IPT Advanced Tax Seminars
:
Updated:
2023 COST Sales Tax Conference
:
Updated:
California Proposes Significant Revisions to Sales & Use Tax Statistical Sampling Audit Policies and Procedures
:
Updated:
Welcome to Pillsbury SALT, Breanna!
:
Updated:
Texas Comptroller Takes a Serious Look at Sourcing Regulation After SiriusXM Loss
:
Updated:
Recent Measures Establish Unprecedented Tax Increases on Real Property in California Cities
:
Updated:
California Extends Deadlines to File and Pay Taxes for Businesses and Individuals Affected by Severe Winter Storms
:
Updated:
Maryland Digital Ad Tax Updates: Comptroller Seeks Stay of State Court Decision Striking Tax and Recently Dismissed Federal Challenge is Under Appeal
:
Updated:
Welcome to Pillsbury SALT, Nolan!
:
Updated:
Taylor Wolff Featured by Quinnipiac University School of Law
:
Updated:
Second Place Is Just the First Place Loser: Ohio Supreme Court Rejects State’s Sourcing of NASCAR Intangible Receipts to Ohio
:
Updated:
Texas Court of Appeals Confirms Cost-of-Performance Method Is Proper to Source Service Receipts
:
Updated:
2022 California Alliance of Taxpayer Advocates Annual Conference
:
Updated:
Pillsbury SALT’s Carley Roberts Featured by California Lawyer’s Association’s “Toast to Women in Tax: Inspiring Leadership”
:
Updated:
Pillsbury SALT Attorney Zachary Atkins Comments on the Rise of Sourcing Disputes as “Look-Through Sourcing” Methods Gain Traction
:
Updated:
Three Strikes, You’re Out! New York Has Another Miss in Sales Tax Case Against a Service Provider Under the “Primary Function” Test
:
Updated:
“Primary Function” Test Propels Yet Another Service Provider to Victory in New York Sales Tax Case
:
Updated:
The California Franchise Tax Board Fails to Follow the Order of Its Market-Based Sourcing Cascading Rules
:
Updated:
Maryland Court Invalidates Maryland’s First-of-Its-Kind Digital Ad Tax
:
Updated:
Everything in its Place: New Mexico Hearing Officer Finds Markup for Out-of-State Service is Exempt, While Reimbursements for New Mexico Employee Payroll are Taxable
:
Updated:
The Curious First Meeting of the MTC’s Model Receipts Sourcing Regulations Work Group
:
Updated:
National Association of State Bar Tax Sections Annual Conference
:
Updated:
2022 Annual Meeting of the California Tax Bar and California Tax Policy Conference
:
Updated:
Industry Trade Association Sues California Franchise Tax Board Over “Radical” New Interpretation on Scope of Public Law 86-272 Post-Wayfair
:
Updated:
COST’s 53rd Annual Meeting
:
Updated:
TEI’s 77th Annual Conference
:
Updated:
29th Annual Paul J. Hartman State and Local Tax Forum
:
Updated:
2022 Western States Petroleum Association Tax Education Forum
:
Updated:
Pennsylvania Legislation Provides Updates to Corporate Income Tax Law
:
Updated:
Inflation Reduction Act of 2022 Includes New Corporate Tax Provisions
:
Updated:
New Jersey Supreme Court Requires Factual Record in Jersey City Payroll Tax Dispute
:
Updated:
COST’s 2022 SALT Workshop for Technology Companies
:
Updated:
COST’s Southeast Regional State Tax Seminar/Healthcare Indirect Tax Seminar
:
Updated:
Wichita Property Tax Conference
:
Updated:
California Court Holds Nonresidents’ Pass-through Income from Intangibles Is Taxable if It Is Classified as Business Income at the Entity Level.
:
Updated:
Welcome to Pillsbury SALT, Jack!
:
Updated:
Welcome to Pillsbury SALT, Taylor!
:
Updated:
New Tax Legislation Shifts Consolidated Return Landscape in Georgia
:
Updated:
2022 Summer Tax Institute
:
Updated:
2022 CalTax Foundation Webinar Series
:
Updated:
CalTax’s 96th Annual Meeting
:
Updated:
Broker-Dealer Successfully Fights Look-Through Sourcing in New York
:
Updated:
COST’s SALT School Programs
:
Updated:
Texas Supreme Court Sides with Sirius XM’s “Straightforward” Interpretation of Service Receipt Sourcing Statute
:
Updated:
2022 ABA/IPT Virtual Advanced Tax Seminars
:
Updated:
Contractual Delivery Terms Control Application of Alabama’s Wholesale Oil License Fee
:
Updated:
COST’s 2022 Sales Tax Conference & Audit Session
:
Updated:
California Tax Credits and NOL Deductions Are Back! Governor Signs Legislation Reinstating Business Taxpayer Benefits Limited by 2020 Legislation
:
Updated:
Trade Groups Ask SCOTUS to Hear Commerce Clause Challenge to Washington B&O Surtax on Financial Institutions
:
Updated:
Congratulations, Robert!
:
Updated:
2022 CalTax Foundation Webinar Series
:
Updated:
2022 Eagle Lodge West Conference
:
Updated:
How to Be Reasonable When Reasonably Approximating the Market: Part II
:
Updated:
Verizon’s Small Business Accelerator Program
:
Updated:
California Supreme Court Addresses Exhaustion of Administrative Remedies in Context of Proposition 218 BID Assessments
:
Updated:
2021 California Alliance of Taxpayer Advocates Annual Conference
:
Updated:
TEI Chicago Virtual State Income Tax Program
:
Updated:
Zack Atkins Outlines Challenges of Market-Based Sourcing
:
Updated:
TEI’s Carolinas Chapter Meeting
:
Updated:
2021 Annual Meeting of the California Tax Bar and California Tax Policy Conference
:
Updated:
California State Board of Equalization’s Monthly Meeting
:
Updated:
Washington Supreme Court Upholds B&O Surtax on Financial Institutions
:
Updated:
California Governor Vetoes Sales Tax Bill Seeking to Require Large Online Retailers to File Informational Reports Detailing Sales by Destination
:
Updated:
28th Annual Paul J. Hartman State and Local Tax Forum
:
Updated:
Verizon’s Small Business Accelerator Program
:
Updated:
Taxpayer Files Court Action Challenging California’s Proposition 39 (2012) and its Mandatory Single-Sales Factor Apportionment Formula
:
Updated:
CDTFA Proposes Amendments to Regulation 1706 (Drop Shipments) to Clarify that Marketplace Sales Are Generally Not Drop Shipment Transactions
:
Updated:
California’s Long-Awaited Market-Based Sourcing Regulation Amendments: Why Participate in the Formal Regulatory Process?
:
Updated:
West Virginia: Streaming Services Subject to Sales and Use Tax
:
Updated:
Western States Petroleum Association’s Virtual Property Tax and Excise Tax Educational Forum
:
Updated:
COST’s 52nd Annual Meeting and Webinar
:
Updated:
COST’s 2021 Property Tax Workshop
:
Updated:
California Lawyers Association’s Taxation Webinar
:
Updated:
Only Simple Majority Required (Again!): California Court of Appeal Holds SF’s Proposition G Citizen Initiative Did Not Require Supermajority Voter Approval; Reconsideration Request Pending
:
Updated:
California Court of Appeal Says Tax for “Public Safety Services” and “Other Essential Services” Not a Special Tax
:
Updated:
Telework Nexus Burdens Grow As States Shed Pandemic Relief
:
Updated:
2021 CalTax Foundation Webinar Series
:
Updated:
COST’s 2021 State and Local Tax Workshop and Webinar for the Tech Industry
:
Updated:
COST’s 2021 State Transaction Tax Webinar
:
Updated:
Massachusetts High Court Approves of Apportionment of Sales Tax on Software Through General Abatement Process
:
Updated:
California Lawyers Association’s 2021 Annual Income Tax Seminar
:
Updated:
U.S. Solicitor General Recommends the Supreme Court Decline New Hampshire v. Massachusetts
:
Updated:
Welcome to Pillsbury SALT, Jeff!
:
Updated:
Welcome to Pillsbury SALT, Lexi!
:
Updated:
Federal Communications Bar Association’s State and Local Practice Committee
:
Updated:
New York Law Authorizing Taxation of Spent Nuclear Fuel Storage Facilities Raises Property Tax Issues for the U.S. Nuclear Industry
:
Updated:
San Francisco’s New Tax Provisions May Have Unintended Consequences
:
Updated:
New York Budget Raises Tax Rates, Provides Relief to Address Pandemic
:
Updated:
Tennessee Creates New Tax Benefits for the Film and Television Industry
:
Updated:
Hidden Within The Transparency and Fairness Act of 2017 Was The Little Noticed Exemption from OAL Review of the CDTFA’s Proposed Regulations
:
Updated:
Maryland Court of Appeals Rejects First Amendment Challenge to Local Tax on Outdoor Advertising Services
:
Updated:
Oregon Tax Court Rejects Department’s Attempt to Ignore Measure 50 Limitation
:
Updated:
Delaware Court Invalidates Division’s NOL Limitation Policy
:
Updated:
Maryland Becomes First U.S. State to Enact Controversial Digital Advertising Tax to Immediate Challenge
:
Updated:
COST Central West Regional State Tax Webinar
:
Updated:
ABA/IPT’s 2021 Advanced Property Tax Seminar
:
Updated:
COST’s 2021 Sales and Transaction Tax Webinar
:
Updated:
Connecticut’s Tax Gambit: Connecticut Considers Convenient Position on “Convenience of the Employer” Rule
:
Updated:
TEI’s Wisconsin Chapter Meeting
:
Updated:
How to Be Reasonable When Reasonably Approximating the Market: Part I
:
Updated:
Should San Francisco Taxpayers File Protective Claims for Recovery of the Homelessness Tax and the Commercial Rents Tax?
:
Updated:
2021 Eagle Lodge West Meeting
:
Updated:
New York Law Raises Property Tax Issues for the U.S. Nuclear Industry
:
Updated:
California Alliance of Taxpayer Advocates Annual Conference
:
Updated:
Transfer Tax and Distressed Real Estate: New York and California
:
Updated:
Attorney Spotlight: Breann Robowski
:
Updated:
Delaware State Court Strikes Down NOL Limitation, Presenting Refund Opportunity
:
Updated:
2021 California CLE Marathon Webinars
:
Updated:
The 2021 National Multistate Tax Symposium
:
Updated:
Indiana Municipalities’ Franchise Fee Lawsuit Against Online Video Providers Remanded to State Court
:
Updated:
TEI’s Chicago Chapter SALT Program
:
Updated:
Pillsbury SALT Recognized in U.S. News – Best Lawyers 2021 “Best Law Firms” Survey
:
Updated:
California’s Proposition 15 Is Failing While San Francisco Accepts a Bevy of Local Tax Measures
:
Updated:
Washington Supreme Court Asked to Review and Overturn Lower Court Decision Invalidating B&O Surtax on Large Financial Institutions
:
Updated:
Paul J. Hartman State & Local Tax Forum
:
Updated:
COST’s 51st Annual Meeting
:
Updated:
CalTax’s Splitting the Property Tax Roll Webinar Series
:
Updated:
Council on State Taxation’s 2020 Property Tax Webinar
:
Updated:
Cold Class Action: Federal Judge in Alaska Rules State and Local Sales Tax Class Action Survives Motion to Dismiss/Strike
:
Updated:
Pennsylvania’s Agency Deference Bait and Switch: Synthes USA
:
Updated:
New York Trial Court Finds State’s Attempt to Tax Storage Services Performed Entirely in New Jersey Arbitrary and Capricious
:
Updated:
Tax Executives Institute New York Chapter State and Local Tax – Summer Update Virtual Meeting
:
Updated:
Council on State Taxation’s Pacific Southwest Regional State Tax Webinar
:
Updated:
Council on State Taxation’s 2020 State and Local Tax Webinar for Technology Companies
:
Updated:
California Court of Appeal Concludes That a Trust With a Non-California Trustee May Be Subject to Tax on All of Its Gain from the Sale of Stock
:
Updated:
D.C. Council Abandons Digital Advertising Sales Tax Proposal
:
Updated:
California Court of Appeal Concludes Transfer Tax Not Applicable to Purchase of Realty Encumbered by Long-Term Leasehold
:
Updated:
The Split-Roll Initiative Is Poised to Rock California’s Property Tax System
:
Updated:
California Legislature Passes Governor Newsom’s Proposal to Suspend California Net Operating Loss Deductions and Limit Tax Credits during 2020 – 2022
:
Updated:
Appellate Court Says DREs Are Regarded for Tennessee Excise Tax Purposes When Owned by Noncorporate Parent; in Related News, S Corporations Rejoice
:
Updated:
Washington Judge Rules In Favor of Financial Institutions – B&O Tax Measure Discriminates Against Out-of-State Banks
:
Updated:
South Carolina Property Tax Law Discriminates Against Railroads in Violation of 4R Act
:
Updated:
California Supermajority Tax Challenge Cases are Onto the Next Level: Last Trial Court Ruling Issued
:
Updated:
Mississippi Supreme Court Holds Tolling Provision Applies to Department, Not Taxpayers
:
Updated:
OTA Rules in Precedential Opinion Taxpayer Entitled to Interest Abatement Due to FTB’s Delays in the Protest Process
:
Updated:
Limiting Locality Profiteering: New Hampshire Supreme Court Strikes Down State Statute Permitting Localities to Profit from Sales of Seized Tax-Delinquent Properties
:
Updated:
Pillsbury SALT Partners Recognized in Chambers USA 2020 Guide
:
Updated:
COVID-19: Comprehensive Coverage of State Income Tax Relief as of April 13, 2020
:
Updated:
New York FY 2021 Budget Bill Decouples from CARES Act Taxpayer Relief Provisions
:
Updated:
Missouri Supreme Court Ends Longstanding Practice of Applying Use Tax Definitions in Sales Tax Cases
:
Updated:
Oregon Tax Court Applies Wayfair Retroactively in Telecommunications Tax Case
:
Updated:
COVID-19: Comprehensive Coverage of State Income Tax Relief as of March 29, 2020
:
Updated:
No Sales or Use Tax Due on Materials and Equipment Used to Construct and Install Steam Facility at Tennessee Manufacturing Plant
:
Updated:
San Francisco’s COVID-19 Pandemic “Relief”
:
Updated:
California OTA to Host Informal IPM to Discuss Possible Amendments to Rules for Tax Appeals
:
Updated:
COVID-19: IRS and States Extend Tax Payment Deadlines
:
Updated:
Michigan Alternative Apportionment Formula Victory for Taxpayer
:
Updated:
South Carolina ALC Says Pipeline Company’s Assets May Qualify for Pollution Control Equipment Exemption
:
Updated:
New Mexico Court of Appeals Upholds Refund Claim Dismissal for Taxpayer’s Violation of Discovery Order
:
Updated:
Arizona Advances Legislation Requesting Federal Intervention for Sales Tax Simplification
:
Updated:
Washington B&O Tax Litigation Hits Financial Services Industry
:
Updated:
Massachusetts Supreme Judicial Court Upholds Massachusetts Sales Tax on Screen-Sharing Software Products
:
Updated:
Illinois Taxpayers Score Rare TIA Win in Property Tax Dispute
:
Updated:
No Dealer Here: Walmart Walks Away with Big Marketplace Facilitator Win in Creole State
:
Updated:
Welcome to Pillsbury SALT, Zack!
:
Updated:
Solicitor General Argument Likely Dooms Arizona Tax Case at High Court
:
Updated:
Washington Denies “Human Effort” Exclusion to Online Research Service
:
Updated:
New York Appellate Division Rejects Retroactive Application of Tax Law
:
Updated:
Pillsbury SALT’s Carley Roberts Named to Tax Notes State 2020 Advisory Board
:
Updated:
Oregon Releases First Set of Draft CAT Rules
:
Updated:
Pillsbury SALT Welcomes Afshin Khazaeli!
:
Updated:
Navigating Local Labyrinths: Practitioners’ Guide to Local Taxes
:
Updated:
TEI Silicon Valley Chapter’s State & Local Tax Day & IPT Joint Meeting
:
Updated:
TEI New York Chapter’s 56th Annual Tax Symposium
:
Updated:
“Interactive” Website Will Defeat P.L. 86-272 Immunity If the MTC Has Its Way
:
Updated:
Pillsbury SALT recognized in U.S. News – Best Lawyers 2020 Best Law Firms Rankings
:
Updated:
Sunny State Shade: Arizona’s Objection to California’s Tax Reach
:
Updated:
NYS Tax Department: Changes to Sales Tax Collection Requirement for Marketplace Providers
:
Updated:
California CDTFA Marketplace Sales Interested Parties Meeting Update
:
Updated:
California Governor Vetoes Ban Against Tax Sharing Agreements and Signs New Law Requiring Certain Public Information for Disclosure
:
Updated:
COST’s 50th Annual Meeting (Washington, DC)
:
Updated:
The California Franchise Tax Board Convenes a Public Meeting on the Gig Economy
:
Updated:
Pillsbury SALT, TEI NY and “Sales Tax: Transformation in Action”
:
Updated:
Nebraska Clarifies Treatment of IRC 965 Repatriation Income
:
Updated:
COST’s Property Tax Workshop 2019 (Las Vegas)
:
Updated:
California OTA Rejects FTB’s 0.2 Percent Bright-Line Nexus Standard for Out-Of-State Minority Interest LLC Members
:
Updated:
California Appellate Court Holds Abercrombie Sought to Create Rather than Eliminate Discriminatory Tax Reporting Treatment
:
Updated:
California Prop C Taxpayers Should File Protective Refund Claims
:
Updated:
NYS “Service” vs. “Other Business Receipts” Sourcing Decision
:
Updated:
Presenting at the COST State and Local Tax Workshop for Technology Companies
:
Updated:
2019 Inaugural Pillsbury SALT Retreat
:
Updated:
The 5 Supermajority Tax Challenges Facing California
:
Updated:
Defeating a State Tax False Claims Act Case
:
Updated:
COST’s Inaugural 2019 State and Local Tax Workshop for Technology Companies
:
Updated:
Gross! Portland, Oregon, Targets Large Retailers with New Gross Receipts Tax
:
Updated:
The Evolution of Software as a Service Taxes Post-Wayfair
:
Updated:
“California Municipal Gross Receipts Taxes”
:
Updated:
“The Taxation of Section 965 Deemed Repatriation”
:
Updated:
California Governor Signs Marketplace Facilitator Legislation, Preview to New Rules
:
Updated:
“Trends and Developments”
:
Updated:
California Business Tax May Provide High Court Nexus Test
:
Updated:
“California Law: The Case of the Overburdened Taxpayer”
:
Updated:
Taxpayers Benefit from Courts Declining Agency Deference
:
Updated:
Commerce Clause Decisions Open Door for TCJA-Related Challenges
:
Updated:
State Income Tax Issues
:
Updated:
“The State of State and Local Taxes”
:
Updated:
“State Tax Updates and What’s in Store for 2019”
:
Updated:
The Upland Ripple Effect: A California Supermajority Tax Showdown
:
Updated:
“Debt-Related Considerations Arising from the Federal Tax Cuts and Jobs Act”
:
Updated:
“Income Tax – TCJA and Other SALT Matters”
:
Updated:
“Federal-State Tax Conformity after the TCJA”
:
Updated:
Transparency Versus Confidentiality in 2019 Tax Disputes
:
Updated:
Revisiting California Tax Residency after the TCJA
:
Updated:
SeeSALT Digest – The Exhaustion Doctrine and De Novo Review
:
Updated:
Council On State Taxation’s California & Pacific Southwest Regional State Tax Seminar
:
Updated:
The California Office of Tax Appeals Rules for an Out-of-State Corporation
:
Updated:
“Federal Tax Changes Rocking the SALT Landscape”
:
Updated:
California Update
:
Updated:
“Top Trends in State Income and Indirect Taxes”
:
Updated:
Council On State Taxation’s 49th Annual Meeting
:
Updated:
Western States Petroleum Association’s Property Tax Educational Forum
:
Updated:
Local Sugar Taxes May Be Headed for a Crash
:
Updated:
Council on State Taxation’s Property Tax Workshop 2018
:
Updated:
Life in the Fast Lane … New Rules of the Road for Internet Regulation: How Do Changes in Net Neutrality Impact Property Taxes?
:
Updated:
Captive Audience: More States Instruct Taxpayers to Include Captive Insurance Companies in Combined Returns
:
Updated:
The U.S. Supreme Court Changes Sales and Use Tax Collection Nexus
:
Updated:
Fund Managers Face Tax Hike If California Passes AB 2731
:
Updated:
Current State Tax Developments in California and Other Western States
:
Updated:
State Tax Tribunals – Perspectives from Both Sides of the Bench
:
Updated:
Sales Taxation of Digital Commerce in the United States
:
Updated:
Implications of the MTC’s Market-Based Sourcing Model Regulations
:
Updated:
California’s Clean Energy Equipment Tax Exemption and the Value of Stakeholder Input
:
Updated:
Ballot Initiative Seeks to Eliminate Prop 13 for Commercial and Industrial Real Estate
:
Updated:
Dueling Rent Taxes Come Up before San Francisco Voters in June
:
Updated:
California Supreme Court Expands the California Real Estate Transfer Tax to Entity Transfers that Cause Property Tax Re-Assessments under Proposition 13
:
Updated:
How States Are Trying New Strategies To Collect Sales Tax
:
Updated:
Many Questions Unanswered After California’s Tax Shakeup
:
Updated:
New California Tax Agencies’ Roles Clarified
:
Updated:
Blazing a Trail for More Local Taxes by Ballot Initiative
:
Updated:
California Supreme Court Decision Changes the Transfer Tax World
:
Updated:
Imposing Documentary Transfer Taxes in California After Ardmore
:
Updated:
Some Observations on Gross Receipts Taxes
:
Updated:
Taxes, Fees and “Something Else”: California’s Morning Star Decision
:
Updated:
California Legislative Committee Holds Informational Hearing on Lucent and Administering California’s Technology Transfer Agreement Law
:
Updated:
Nortel, Lucent and Taxing Embedded Software in California Under a Technology Transfer Agreement
:
Updated:
Quick Points – Property Taxation and Software in California
:
Updated:
New York Untangles Unauthorized Insurance Co. Taxation
:
Updated:
How to Defend a Remote Access to Software Sales Tax Audit, Part II
:
Updated:
MTC Nearing Completion of Model Sourcing Regulation for Services and Intangibles
:
Updated:
How to Defend a Remote Access to Software Sales Tax Audit, Part I
:
Updated:
Hyatt to Make Second Trip to the United States Supreme Court in Continuing Battle with the Franchise Tax Board
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Updated:
Four Things You Should Know about New York State’s Recent Advisory Opinion on the Taxation of Software as a Service (SaaS)
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Five Things to Know about New Jersey’s Taxation of Convertible Virtual Currency
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Four Things You Should Know about the Supreme Court’s Decision in Direct Marketing
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Six New York Tax Reform Decisions to Make in 2015
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Five Things You Should Know About New York State’s Taxation of Convertible Virtual Currency
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Court of Appeal Holds Transfer Tax Applies to Legal Entity Changes in Ownership
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What New York Can Learn From California’s Combined Reporting History
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United States Supreme Court to Review Ruling in Direct Marketing
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Ocean Avenue LLC v. County of Los Angeles Affirmed; AB 2372 Passes Assembly
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Heads They Win, Tails You Lose: New York Decombination and Discretionary Adjustments
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70 Days and Counting: Clock Is Ticking to Claim Embedded Software Tax Exemption
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The Deliberative Process Privilege in State Controversy Matters
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Between a Rock and a Hard Place: Third-Party Enforcement Actions
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Intrastate Apportionment: Ripe for Equitable Relief?
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California Tax Board Provides Guidance on the Broadened Definition of “Retailer Engaged in Business in This State”
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An Overview of California’s 2004 Tax Amnesty Legislation
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Franchise Tax Board Issues Legal Ruling Regarding Calculation of Net Operating Loss Carryover Periods
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Storm Shelter: California’s New Voluntary Compliance Initiative
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Tax Provisions of the 2010-2011 California Budget
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New Jersey Tax Court Decides in Favor of Taxpayer in First Interest Addback Case
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New California Sales and Use Tax Audit Procedures
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Changes Likely for Section 530 Relief in Employee Vs. Independent Contractor Classifications
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California FTB Offers 60-Day Period for Taxpayers to Complete Reportable Transaction Disclosure Statements in Order to Avoid Penalties
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California Revenue & Taxation Code Section 19322: Filing a Valid Claim for Refund
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California Revenue & Taxation Code Section 6010.9: Taxability of Custom Computer Software
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California Revenue & Taxation Code Sections 19331 and 19385: When Can a Taxpayer Consider a Claim for Refund Deemed Denied?
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California Revenue & Taxation Code Section 17014 and Title 18, California Code of Regulations Section 17014: Intent Not Enough to Establish Residency
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California Revenue & Taxation Code Section 17951: California Source Income and Its Many Quandaries
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California Revenue & Taxation Code Section 17016: No Presumption of Nonresidence When the Taxpayer Spends Less Than Nine Months in California
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California Revenue & Taxation Code Section 19322.1: Informal Claims for Refund
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California Revenue & Taxation Code Section 19043.5: Notice of Proposed Adjusted Carryover Amount
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California Revenue & Taxation Code Section 19308: Filing a Claim for Refund Beyond the Normal Time Periods in Section 19306
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California Revenue & Taxation Code Section 19164: Defending Against the Accuracy-Related and Fraud Penalties
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California Revenue & Taxation Code Section 24425: Disallowance of Interest Expense Deductions
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Subpart F Issues Under a California Water’s-Edge Election
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California 2004 State and Local Tax: Important Developments
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An Overview of California’s 2004 Tax Amnesty Legislation
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California Enacts New FTB and BOE Penalties Affecting Pending Audits, Protests, Appeals and Settlements
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California Residency: Intent Not Enough to Change a Taxpayer’s Residence
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California 2003 State and Local Tax: Important Developments
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California 2002 State and Local Tax: Important Developments
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Updated:
California 2001 State and Local Tax: Important Developments
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A Status Report on the California FTB’s Proposed Audit Regulation
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California Assembly Bill Proposes Expanded Sales/Use Tax Nexus Rules Affecting Internet Sellers
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California 1999 State and Local Tax: Important Developments
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