Pillsbury SALT partner Robert P. Merten III will be presenting at the 2023 COST Sales Tax Conference taking place February 21-24, 2023.
California Proposes Significant Revisions to Sales & Use Tax Statistical Sampling Audit Policies and Procedures
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The California Department of Tax and Fee Administration held its second interested parties meeting concerning the Department’s proposed revisions to its sales and use tax Audit Manual Chapter 13 (Statistical Sampling) and Chapter 4 (General Audit Procedures). The Department relies on statistical sampling during audits of large taxpayers to determine and project audit errors. The meeting and comments focused primarily on three proposed revisions by the Department: (1) elimination of the three-error rule; (2) treatment of progress payments; and (3) nonrecurring errors.
Welcome to Pillsbury SALT, Breanna!
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Pillsbury SALT is excited to welcome Breanna Zagorski to the team!
Breanna’s experience includes a variety of state and local tax matters, including multistate litigation, planning, audit defense and controversy issues.
She joins Pillsbury’s New York office as an associate.
5 Questions with Breanna: Continue Reading ›
Texas Comptroller Takes a Serious Look at Sourcing Regulation After SiriusXM Loss
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The Texas Comptroller of Public Accounts has proposed significant amendments to its service receipts sourcing regulation in the wake of the Texas Supreme Court’s decision in Sirius XM Radio, Inc. v. Hegar, 643 S.W.3d 402 (Tex. 2022). The proposed amendments would dispense with the Comptroller’s long-standing “receipts-producing, end-product act” test and align the underlying regulation with the SiriusXM decision.
Recent Measures Establish Unprecedented Tax Increases on Real Property in California Cities
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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). 
Read More: Recent Measures Establish Tax Increases on Real Property in CA Cities (pillsburylaw.com)
California Extends Deadlines to File and Pay Taxes for Businesses and Individuals Affected by Severe Winter Storms
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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.
Maryland Digital Ad Tax Updates: Comptroller Seeks Stay of State Court Decision Striking Tax and Recently Dismissed Federal Challenge is Under Appeal
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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.
Welcome to Pillsbury SALT, Nolan!
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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 ›
Taylor Wolff Featured by Quinnipiac University School of Law
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Pillsbury SALT associate Taylor Wolff was featured in the spotlight for Quinnipiac Law’s viewbook and website. Congrats Taylor!
Check out his spotlight here on page 30.
Second Place Is Just the First Place Loser: Ohio Supreme Court Rejects State’s Sourcing of NASCAR Intangible Receipts to Ohio
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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’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 ›