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Pillsbury SALT is excited to welcome Breanna Zagorski to the team!Breanna Welcome

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 ›

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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.

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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 ›