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.
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.
Pillsbury SALT is excited to welcome Nolan Kessler to the team!
Nolan’s experience includes all aspects of state and local tax matters.
He joins Pillsbury’s Sacramento office as an associate.
5 Questions with Nolan: Continue Reading ›
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’s
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 ›
The Texas Court of Appeals agreed with Sirius XM Radio Inc.’s (Sirius XM) cost-of-performance
(COP) method to determine the fair value of Sirius XM’s services performed in Texas. Continue Reading ›
Pillsbury SALT partners Breann Robowski and Craig Becker will be presenting at the 2022 California Alliance of Taxpayer Advocates Annual Conference, December 7-9, 2022.
Pillsbury SALT’s Carley Roberts has been featured by California Lawyer’s Association’s “Toast to Women in Tax: Inspiring Leadership” at the 2022 Tax Annual Meeting.
Pillsbury SALT’s Zachary Atkins was quoted in the recent Law360 article, “‘Look-Through’ Sourcing Causes Many Disputes, Panelists Say.”
For more information, click here.
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.
An administrative law judge in the New York State Division of Tax Appeals rejected the state’s position that a taxpayer providing a web-based service which allowed clients to identify effective and ineffective messaging through information, analysis, and reports was selling taxable software. Following the rationale applied in a series of recent sales tax cases, including Matter of 1Life Healthcare, Inc., DTA No. 829434, and Matter of Breakdown Services, Ltd., DTA No. 829396, the judge concluded in her September 29, 2022 determination that the taxpayer’s service was nontaxable because its primary function was an information service that was personal or individual in nature.
