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Our state and local tax team collaborated with our real estate colleagues to summarize the effects of Measure ULA (Los Angeles), Measure GS (Santa Monica), Measure M (San Francisco) and Measure K (Palo Alto). la-measure-ula-tax-300x180

Read More: Recent Measures Establish Tax Increases on Real Property in CA Cities (pillsburylaw.com)

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Following the IRS’s announcement of tax relief for 41 California counties* affected by severe winter storms, the California Franchise Tax Board (FTB) and California Department of Tax and Fee Administration (CDTFA) announced similar relief for state-level taxes and fees.https://seesalt.pillsburylaw.com/files/2020/05/250px-Seal_of_California.svg_.png

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The saga continues over Maryland’s Digital Advertising Gross Revenues Tax (Digital Ad Tax), much to the chagrin of Peter Franchot, Comptroller of Maryland, who is tasked with administering and enforcing the tax and has publicly issued concerns with the constitutionality of the tax.

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In a much-anticipated decision concerning the situsing of receipts from intangibles for Ohio commercial activity tax (CAT) purposes, the Ohio Supreme Court rejected the Ohio Department of Taxation’simage-removebg-preview-5-298x300 attempt to situs NASCAR Holdings, Inc.’s broadcast revenue, media revenue, licensing fees, and sponsorship fees to Ohio.  The court’s opinion in NASCAR Holdings, Inc. v. McClain, Slip Op. No. 2022-Ohio-4131 (Nov. 22, 2022), confirms that under Ohio law receipts based on the right to use intellectual property may be sitused to Ohio only if the receipts, i.e., the underlying payments, are tied to a specific right to use the property in Ohio. Continue Reading ›

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The Texas Court of Appeals agreed with Sirius XM Radio Inc.’s (Sirius XM) cost-of-performancehttps://seesalt.pillsburylaw.com/files/2022/03/Seal_of_Texas.svg_-300x300.png (COP) method to determine the fair value of Sirius XM’s services performed in Texas. Continue Reading ›

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An administrative law judge (ALJ) in the New York State Division of Tax Appeals cancelled the New York State Division of Taxation’s notice of determination asserting sales tax on petitioner’s verification services. The October 6, 2022 determination in Matter of Employment Screening Services, LLC, confirms that petitioner’s services are properly characterized as nontaxable information services because this verification report is tailored and customized based upon the specific applicant.

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