States

Massachusetts High Court Approves of Apportionment of Sales Tax on Software Through General Abatement Process

Posted June 28, 2021

by Zachary T. Atkins and William L. Bennett

Zachary T. Atkins

William L. Bennett

The Massachusetts Supreme Judicial Court recently held that software vendors have a statutory right to apportion tax on the sale of prewritten computer software purchased for use in multiple states and that they may do so through the Commonwealth’s general tax abatement process. The court’s decision in Oracle USA, Inc. v. Commissioner of Revenue, 487 Mass. 518 (2021) confirms that the ability to apportion tax on software is not contingent on strict compliance with the administrative procedures set forth in the Massachusetts Commissioner of Revenue’s apportionment regulation. The tax abatement process is an acceptable mechanism for taxpayers to seek tax apportionment with respect to software purchased for use in multiple jurisdictions. images Continue Reading ›

California Lawyers Association’s 2021 Annual Income Tax Seminar

Posted June 24, 2021

by Pillsbury SALT

Pillsbury SALT

CLA-300x66

Pillsbury SALT attorneys Robert Merten and Lexi Louderback will present during CLA’s Annual Income Tax Seminar on July 15.

U.S. Solicitor General Recommends the Supreme Court Decline New Hampshire v. Massachusetts

Posted June 7, 2021

by Evan M. Hamme, Melissa D. Libutti and Marc A. Simonetti

Evan M. Hamme

Melissa D. Libutti

Marc A. Simonetti

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.

New York Law Authorizing Taxation of Spent Nuclear Fuel Storage Facilities Raises Property Tax Issues for the U.S. Nuclear Industry

Posted May 5, 2021

by Pillsbury SALT

Pillsbury SALT

Pillsbury attorneys Zachary T. Atkins, Breann E. Robowski, Craig A. Becker, Marc A. Simonetti, Jay E. Silberg, and Jeffrey S. Merrifield discuss the New York law raising property tax issues and how it could become a national concern in Pratt’s Energy Law Report. Read more here.

San Francisco’s New Tax Provisions May Have Unintended Consequences

Posted April 19, 2021

by Craig A. Becker, Breann E. Robowski, Richard E. Nielsen and Robert P. Merten III

In a recent Tax Notes State article, Pillsbury lawyers Craig Becker, Breann Robowski, Richard Nielsen and Robert Merten examine San Francisco’s new tax provisions and unintended consequences they may have. Read more here.

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New York Budget Raises Tax Rates, Provides Relief to Address Pandemic

Posted April 15, 2021

by Marc A. Simonetti, Evan M. Hamme, William L. Bennett and Aruna Chittiappa

Pillsbury partner Marc Simonetti, counsel Evan Hamme, and associates Aruna Chittiappa and William Bennett discuss tax rate changes in the New York State budget and how this looks to offer relief to industries impacted by the pandemic. Continue Reading ›

Tennessee Creates New Tax Benefits for the Film and Television Industry

Posted April 15, 2021

by Zachary T. Atkins and Melissa D. Libutti

Zachary T. Atkins

Melissa D. Libutti

On March 29, 2021, Tennessee Governor Bill Lee signed legislation creating a new sales and use tax exemption and a new franchise and excise tax (F&E) credit for “qualified productions.” H.B. 141, 112th Gen. Assemb., ch. 70 (Tenn. 2021). The new legislation is expected to attract greater production activity, especially smaller-scale productions, to the state and put Tennessee on a competitive footing with other states that offer tax incentives to the industry. Continue Reading ›

Hidden Within The Transparency and Fairness Act of 2017 Was The Little Noticed Exemption from OAL Review of the CDTFA’s Proposed Regulations

Posted April 14, 2021

by Annie H. Huang and Richard E. Nielsen

Annie H. Huang

Richard E. Nielsen

Much to the recent surprise of many in the tax community, the California Department of Tax and Fee Administration (“CDTFA”) is able to adopt or amend regulations without the normal review process by the Office of Administrative Law (“OAL”) under the Administrative Procedures Act (“APA”). Continue Reading ›

Maryland Court of Appeals Rejects First Amendment Challenge to Local Tax on Outdoor Advertising Services

Posted April 8, 2021

by Zachary T. Atkins and Aruna Chittiappa

Zachary T. Atkins

Aruna Chittiappa

On February 15, 2021, the Maryland Court of Appeals issued a decision in Clear Channel Outdoor, Inc. v. Director, Department of Finance of Baltimore City, Case No. 24-C-18-001778 (Md. 2021), upholding the constitutionality of a local ordinance that imposes an annual excise tax on businesses selling advertising space on off-site billboards. The tax in question applies only to businesses that own or control off-site billboards in the City of Baltimore i.e., billboards that are not located on the premises where the goods or services being advertised are offered for sale. Continue Reading ›

Oregon Tax Court Rejects Department’s Attempt to Ignore Measure 50 Limitation

Posted March 29, 2021

by Zachary T. Atkins and Caroline Koo

Zachary T. Atkins

Caroline Koo

In Tesoro Logistics Northwest Pipeline LLC v. Department of Revenue (002), the Oregon Tax Court, Regular Division, held that although a unit of property acquired by one centrally assessed company from another qualified as “new property” for purposes of Or. Const. Art. XI, § 11 (Measure 50), the unit of property’s existing maximum assessed value (MAV) was preserved in the hands of the new owner. Tesoro Logistics Nw. Pipeline LLC v. Dep’t of Revenue, No. TC 5252, 2021 WL 6700471 (Or. Tax Ct., Reg. Div., Feb. 19, 2021). As a result, the Oregon Department of Revenue was not entitled to redetermine the MAV on account of the acquisition.