SeeSALT Blog
The California Franchise Tax Board (FTB), California Department of Tax and Fee Administration (CDTFA) and California Employment Development Department (EDD) announced tax relief for certain California counties affected by severe winter storms.
Articles Posted in Employment
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
Posted
A New Mexico Hearing Officer found that Gross Receipts Tax does not apply to a taxpayer’s markup for services performed outside New Mexico, but the taxpayer’s reimbursements for payroll to New Mexico employees are taxable New Mexico receipts. In Protest of Talbridge, the taxpayer was a Texas employment agency with no offices in New Mexico that was the legal employer of individuals providing services to a client in New Mexico. The client recruited and interviewed candidates and, if hired, provided the employee a list from which to select their desired payroll provider. If the employee chose the taxpayer, the taxpayer charged the client the payroll expense plus a percentage (“markup”) as compensation for its services.
Telework Nexus Burdens Grow As States Shed Pandemic Relief
Posted
Pillsbury Counsel Evan Hamme discussed how the rise in remote work could lead to tax compliance issues for employers with Law360. Read more here.
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U.S. Solicitor General Recommends the Supreme Court Decline New Hampshire v. Massachusetts
Posted
On May 25, the U.S. Solicitor General filed its highly anticipated brief in New Hampshire v. Massachusetts 
and recommended that the Court decline jurisdiction over the case. Although the ultimate decision is yet to be issued, the U.S. Supreme Court generally follows the Solicitor General’s recommendations after, as here, the Court requests the U.S. government’s input.
Changes Likely for Section 530 Relief in Employee Vs. Independent Contractor Classifications
Posted
Taxpayers who have been relying upon Section 530 to provide relief with respect to their classification of service providers as independent contractors rather than employees should take note of the fact that Section 530 is now under attack from Congress and the Obama Administration.