Pillsbury SALT partner Carley Roberts will be presenting at the Annual Meeting of the California Tax Bar and California Tax Policy Conference on November 3.
2022 Annual Meeting of the California Tax Bar and California Tax Policy Conference
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Industry Trade Association Sues California Franchise Tax Board Over “Radical” New Interpretation on Scope of Public Law 86-272 Post-Wayfair
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The American Catalog Mailers Association (ACMA), which describes itself as the nation’s leading industry trade association advocating for catalog, online, direct mail, and other remote-selling merchants and their suppliers, has filed suit against the California Franchise Tax Board (FTB) in the San Francisco County Superior Court of California.
ACMA’s complaint seeks a judicial declaration that the FTB’s 2022 publicly-issued guidance related to Public Law 86-272 (PL 86-272) – specifically, Technical Advice Memorandum (TAM) 2022-01 and FTB Publication 1050 – are invalid because (1) they contradict PL 86-272 and the U.S. Constitution; and (2) the FTB did not properly follow the California Administrative Procedure Act’s required rulemaking process before publishing such guidance. In the alternative, ACMA seeks a judicial declaration that the FTB’s new guidance applies on a prospective basis only. ACMA also seeks attorney’s fees and costs of suit for bringing the action to enforce an important right affecting the public interest.
COST’s 53rd Annual Meeting
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Pillsbury SALT partner Robert P. Merten III and counsel Evan Hamme will present at COST’s 53rd Annual Meeting in Orlando, Florida.
TEI’s 77th Annual Conference
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Pillsbury SALT partner Carley Roberts will be presenting at TEI’s Annual Conference on October 25. Carley will present on the topic, “SALT Considerations During an Economic Slowdown.”
29th Annual Paul J. Hartman State and Local Tax Forum
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Pillsbury SALT attorney Zachary Atkins will be presenting at the 29th Annual Paul J. Hartman State and Local Tax Forum on October 21. 
Zachary is partnering with Richard Cram (Multistate Tax Commission) and Joe Garrett (Deloitte Tax LLP) to present on the topic, “Market Sourcing and Factor Presence Nexus Trends.” The speakers in this session will discuss trends regarding states’ adoption of market-based sourcing of services and factor presence nexus standards, constitutional issues raised by those trends, as well as P.L. 86-272 concerns.
2022 Western States Petroleum Association Tax Education Forum
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Pillsbury SALT partner Breann Robowski will be presenting at the 2022 WSPA Tax Education Forum on September 13.
Pennsylvania Legislation Provides Updates to Corporate Income Tax Law
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The Pennsylvania Governor signed H.B. 1342 to enact changes to the state’s corporate income tax.[1] 
The legislation modifies the corporate income tax in three ways: (1) adopts a bright-line economic nexus standard; (2) adopts market sourcing for receipts from intangibles; and (3) reduces the corporate tax rate and gradually continues to reduce the rate over the next eight years. Continue Reading ›
Inflation Reduction Act of 2022 Includes New Corporate Tax Provisions
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Our federal tax colleagues analyzed the corporate tax provisions in the Inflation Reduction Act, including the 15-percent minimum tax on corporations and the excise tax on stock buybacks.
Read More: Inflation Reduction Act of 2022 Includes New Corporate Tax Provisions (pillsburylaw.com)
New Jersey Supreme Court Requires Factual Record in Jersey City Payroll Tax Dispute
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The New Jersey Supreme Court upheld a lower court decision that Jersey City’s payroll tax 
was not a facial violation of the U.S. Constitution but remanded the matter to create a factual record to evaluate an as-applied challenge to the tax.
Enacted in 2018, the Jersey City payroll tax applies to employers with payroll exceeding $2,500 in any calendar quarter and is based on the employer’s nonresident employee payroll sourced to Jersey City. The payroll tax statute sources a nonresident employee’s payroll to Jersey City if the employee works in or is supervised from Jersey City. Continue Reading ›
COST’s 2022 SALT Workshop for Technology Companies
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Pillsbury SALT partners Robert P. Merten III, Carley Roberts, Breann Robowski and Jeffrey Vesely will present during COST’s SALT Workshop for Technology Companies on August 10 and 11.