Pillsbury State & Local Tax special counsel Zachary Atkins explores the recent Delaware court decision of Verisign and the implications it has for taxpayers in Tax Notes State’s SeeSALT Digest.
Maryland Becomes First U.S. State to Enact Controversial Digital Advertising Tax to Immediate Challenge
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On February 12, 2021, Maryland legislators voted to override Gov. Larry Hogan’s (R) veto of H.B. 732, making Maryland the first state in the nation to impose a digital advertising tax. While Maryland’s enactment of the bill is a first, other states have impending digital advertising tax bills, such as New York, Connecticut, Indiana, Nebraska, Washington, Montana and Massachusetts. Maryland’s digital advertising tax, which becomes effective March 14, 2021 (30 days after the Governor’s veto), has been preemptively challenged in U.S. District Court. Continue Reading ›
COST Central West Regional State Tax Webinar
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Pillsbury SALT attorneys Carley Roberts, Annie Huang and Robert Merten III will present at the COST Central West Regional State Tax Webinar on March 24.
ABA/IPT’s 2021 Advanced Property Tax Seminar
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Pillsbury SALT partner Breann Robowski will present during ABA/IPT’s 2021 Advanced Property Tax Seminar on March 18.
COST’s 2021 Sales and Transaction Tax Webinar
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Pillsbury SALT partner Craig Becker will present during COST’s 2021 Sales and Transaction Tax Webinar on February 25. Craig is partnering with Harley Duncan (KPMG), Jordan Goodman (HMB) and Mark Yopp (Baker & McKenzie) to present on the topic, “Wrangling in Local Transaction Taxes.”
Connecticut’s Tax Gambit: Connecticut Considers Convenient Position on “Convenience of the Employer” Rule
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The Connecticut House of Representatives is considering multiple proposals that would permit Connecticut residents and part-year residents to take credits
for tax paid to other states while working from Connecticut during the pandemic. Connecticut law currently allows credits for tax paid to another state only if: (1) the individual was physically located in such other state while working; or (2) the individual is a resident of a state that applies the “convenience of the employer” sourcing rule. Two bills have been introduced, both of which would expand the allowable credits only for Connecticut residents and part-year residents for the tax year beginning January 1, 2020. H.B. 6183; S.B. 873. Continue Reading ›
TEI’s Wisconsin Chapter Meeting
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Pillsbury SALT attorneys Carley Roberts, Zachary Atkins, Nicole Boutros and Evan Hamme will present during Tax Executive Institute’s Wisconsin Chapter Meeting on February 18.
Continue Reading ›
How to Be Reasonable When Reasonably Approximating the Market: Part I
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Partner Carley Roberts and counsel Robert Merten III authored Part 1 of a multi-part series in Tax Notes State’s SeeSALT Digest to review the landscape of market-based sourcing rules and provide an in-depth focus on various states’ use of reasonable approximation.
Read more here. Continue Reading ›
Should San Francisco Taxpayers File Protective Claims for Recovery of the Homelessness Tax and the Commercial Rents Tax?
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In 2018, San Francisco voters approved, by simple majority vote, two new gross receipts taxes: the Homelessness Gross Receipts Tax (SF-HT) and the Commercial Rents Tax (SF-CRT), with both 
taxes effective as of January 1, 2019.[1] Because these taxes fund specific governmental services, they are designated as special taxes (specifically, the SF-HT funds homelessness services and the SF-CRT funds early childhood education). Since the California Constitution specifies that special taxes imposed by local government need two-thirds voter approval (i.e., a “supermajority”), taxpayer groups have filed lawsuits to invalidate these special taxes, as both were approved by only a majority vote (61% for the SF-HT and 51% for the SF-CRT).[2] As discussed more fully below, the courts have ruled against these taxpayer groups and the California Supreme Court to date has refused review.
The pressing question is whether San Francisco taxpayers, who paid the SF-HT and/or the SF‑CRT for 2019 and 2020, should be filing claims to protect their rights to refunds in the unlikely (but not impossible) event that these taxes are ultimately rendered invalid.
2021 Eagle Lodge West Meeting
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Pillsbury attorney Robert Merten III will present during the 2021 Eagle Lodge West Conference taking place February 18-19, 2021. Robert will participate as a Discussion Leader, and his session on February 18 will discuss the assignment of credits.