Publications


08/31/20 “Cold Class Action: Federal Judge in Alaska Rules State and Local Sales Tax Class Action Survives Motion to Dismiss/Strike”

SeeSALT Blog Post
Authors: Robert P. Merten III and Malcolm A. Brudigam

08/26/20 “Pennsylvania’s Agency Deference Bait and Switch: Synthes USA”

Tax Notes State
Authors: Evan M. Hamme and Caroline Koo

08/24/20 “New York Trial Court Finds State’s Attempt to Tax Storage Services Performed Entirely in New Jersey Arbitrary and Capricious”

SeeSALT Blog Post
Authors: Zachary T. Atkins and Aruna Chittiappa

08/06/20 “California Court of Appeal Concludes That a Trust With a Non-California Trustee May Be Subject to Tax on All of Its Gain from the Sale of Stock”

SeeSALT Blog Post
Authors: Jeff Vesely and Annie Huang

07/30/20 “D.C. Council Abandons Digital Advertising Sales Tax Proposal”

SeeSALT Blog Post
Author: Aruna Chittiappa

06/29/20 “The Split-Roll Initiative Is Poised to Rock California’s Property Tax System”

SeeSALT Blog Post
Authors: Craig A. Becker, Richard E. Nielsen, Breann E. Robowski

06/29/20 “California Court of Appeal Concludes Transfer Tax Not Applicable to Purchase of Realty Encumbered by Long-Term Leasehold”

SeeSALT Blog Post
Authors: Craig A. Becker, Breann E. Robowski, Richard E. Nielsen, Robert P. Merten III

06/24/20 “California Legislature Passes Governor Newsom’s Proposal to Suspend California Net Operating Loss Deductions and Limit Tax Credits during 2020-2022”

SeeSALT Blog Post
Authors: Jeffrey M. Vesely, Craig A. Becker, Carley Roberts, Breann Robowski

06/09/20 “Appellate Court Says DREs Are Regarded for Tennessee Excise Tax Purposes When Owned by Noncorporate Parent; in Related News, S Corporation Rejoice”

SeeSALT Blog Post
Authors: Zachary T. Atkins, William L. Bennett

05/28/20 “Washington Judge Rules In Favor of Financial Institutions – B&O Tax Measure Discriminates Against Out-of-State Banks”

SeeSALT Blog Post
Authors: Marc A. Simonetti, Aruna Chittiappa

05/27/20 “South Carolina Property Tax Law Discriminates Against Railroads in Violation of 4R Act”

SeeSALT Blog Post
Author: Zachary T. Atkins

05/18/20 “California Supermajority Tax Challenge Cases are Onto the Next Level: Last Trial Court Ruling Issued”

SeeSALT Blog Post
Author: Robert P. Merten III

05/15/20 “Mississippi Supreme Court Holds Tolling Provision Applies to Department, Not Taxpayers”

SeeSALT Blog Post
Author: Zachary T. Atkins

04/30/20 “OTA Rules in Precedential Opinion Taxpayer Entitled to Interest Abatement Due to FTB’s Delays in the Protest Process”

SeeSALT Blog Post
Author: Carley Roberts

04/30/20 “Limiting Locality Profiteering: New Hampshire Supreme Court Strikes Down State Statute Permitting Localities to Profit from Sales of Seized Tax-Delinquent Properties”

SeeSALT Blog Post
Author: Robert P. Merten III

04/13/20 “COVID-19: Comprehensive Coverage of State Income Tax Relief as of April 13, 2020”

SeeSALT Blog Post
Authors: Carley Roberts, Robert P. Merten III, and Afshin Michael Khazaeli

04/08/20 “New York FY 2021 Budget Bill Decouples from CARES Act Taxpayer Relief Provisions”

SeeSALT Blog Post
Authors: Marc A. Simonetti & Aruna Chittiappa

04/07/20 “Missouri Supreme Court Ends Longstanding Practice of Applying Use Tax Definitions in Sales Tax Cases”

SeeSALT Blog Post
Author: Zachary T. Atkins

03/31/20 “Oregon Tax Court Applies Wayfair Retroactively in Telecommunications Tax Case”

SeeSALT Blog Post
Author: Jeffrey M. Vesely

03/30/20 “COVID-19: Comprehensive Coverage of State Income Tax Relief as of March 29, 2020”

SeeSALT Blog Post
Authors: Carley Roberts & Robert P. Merten III

03/26/20 “San Francisco’s COVID-19 Pandemic ‘Relief'”

SeeSALT Blog Post
Author: Robert P. Merten III

03/26/20 “No Sales or Use Tax Due on Materials and Equipment Used to Construct and Install Steam Facility at Tennessee Manufacturing Plant”

SeeSALT Blog Post
Author: Zachary T. Atkins

03/25/20 “California OTA to Host Informal IPM to Discuss Possible Amendments to Rules for Tax Appeals”

SeeSALT Blog Post
Author: Carley Roberts

03/21/20 “COVID-19: IRS and States Extend Tax Payment Deadlines”

Pillsbury Client Alert
Authors: Nora E. Burke, Hannah Hollingsworth, Carley Roberts, Mike Le

03/16/20 “Michigan Alternative Apportionment Formula Victory for Taxpayer”

SeeSALT Blog Post
Author: Jeffrey M. Vesely

03/06/20 “New Mexico Court of Appeals Upholds Refund Claim Dismissal for Taxpayer’s Violation of Discovery Order”

SeeSALT Blog Post
Author: Evan M. Hamme

02/27/20 “Arizona Advances Legislation Requesting Federal Intervention for Sales Tax Simplification”

SeeSALT Blog Post
Author: Caroline Koo

02/26/20 “Washington B&O Tax Litigation Hits Financial Services Industry”

SeeSALT Blog Post
Author: Aruna Chittiappa

02/06/20 “Massachusetts Supreme Judicial Court Upholds Massachusetts Sales Tax on Screen-Sharing Software Products”

SeeSALT Blog Post
Author: Zachary T. Atkins

01/31/20 “Illinois Taxpayers Score Rare TIA Win in Property Tax Dispute”

SeeSALT Blog Post
Author: Zachary T. Atkins

01/30/20 “No Dealer Here: Walmart Walks Away with Big Marketplace Facilitator Win in Creole State”

SeeSALT Blog Post
Author: Carley Roberts

01/17/20 “Solicitor General Argument Likely Dooms Arizona Tax Case at High Court”

Law360
Author: Robert P. Merten III and Mike Le

01/16/20 “Washington Denies ‘Human Effort’ Exclusion to Online Research Service”

SeeSALT Blog Post
Author: Marc A. Simonetti

01/09/20 “New York Appellate Division Rejects Retroactive Application of Tax Law”

SeeSALT Blog Post
Authors: Marc A. Simonetti and William L. Bennett

12/12/19 “The CAT is Almost Out of the Bag! Oregon Releases First Set of Draft CAT Rules”

Pillsbury Client Alert
Authors: Carley Roberts and Robert P. Merten III

11/11/19 “‘Interactive’ Website Will Defeat P.L. 86-272 Immunity If the MTC Has Its Way”

SeeSALT Blog Post
Authors: Pillsbury SALT

10/28/19 “NYS Tax Department: Changes to Sales Tax Collection Requirement for Marketplace Providers”

SeeSALT Blog Post
Author: Aruna Chittiappa

10/28/19 “Navigating Local Labyrinths: Practitioners’ Guide to Local Taxes”

Tax Notes State
Author: Carley A. Roberts 

10/15/19 “California Governor Vetoes Ban Against Tax Sharing Agreements and Signs New Law Requiring Certain Public Information for Disclosure”

SeeSALT Blog Post
Author: Carley Roberts

10/07/19 “Sunny State Shade: Arizona’s Objection to California’s Tax Reach”

Tax Notes State
Authors: Carley A. Roberts, Robert P. Merten III and Mike Le

10/02/19 “The California Franchise Tax Board Convenes a Public Meeting on the Gig Economy”

SeeSALT Blog Post
Authors: Pillsbury SALT

09/19/19 “Nebraska Clarifies Treatment of IRC 965 Repatriation Income”

SeeSALT Blog Post
Author: Marc A. Simonetti

09/09/19 “California OTA Rejects FTB’s 0.2 Percent Bright-Line Nexus Standard for Out-Of-State Minority Interest LLC Members”

SeeSALT Blog Post
Authors: Pillsbury SALT

08/30/19 “California Appellate Court Holds Abercrombie Sought to Create Rather than Eliminate Discriminatory Tax Reporting Treatment”

SeeSALT Blog Post
Author: Robert P. Merten III

08/22/19 “California Prop C Taxpayers Should File Protective Refund Claims”

Law360
Authors:  and

08/19/19 “NYS ‘Service’ vs. ‘Other Business Receipts’ Sourcing Decision”

SeeSALT Blog Post
Author: Nicole D. Boutros

07/23/19 “The 5 Supermajority Tax Challenges Facing California”

Law360
Authors:  and 

07/02/19 “Defeating a State Tax False Claims Act Case”

Law360
Authors: Marc A. Simonetti and Nicole D. Boutros

06/21/19 “Gross! Portland, Oregon, Targets Large Retailers with New Gross Receipts Tax”

SeeSALT Blog Post
Authors: Pillsbury SALT

05/17/19 “The Evolution of Software as a Service Taxes Post-Wayfair”

Law360
Authors:  and 

04/25/19 “California Governor Signs Marketplace Facilitator Legislation, Preview to New Rules”

Pillsbury Client Alert
Authors: Pillsbury SALT

04/16/19 “California Business Tax May Provide High Court Nexus Test”

Law360
Authors: and

03/18/19 “Taxpayers Benefit from Courts Declining Agency Deference”

Law360
Authors: and

03/18/19 “Commerce Clause Decisions Open Door for TCJA-Related Challenges”

State Tax Notes, Vol. 91, No. 11
Authors: Evan M. Hamme and Timothy A. Gustafson

02/09/19 “The Upland Ripple Effect: A California Supermajority Tax Showdown”

Law360
Authors: Robert P. Merten III and Richard E. Nielsen

01/15/19 “Transparency Versus Confidentiality in 2019 Tax Disputes”

Law360
Authors: Pillsbury SALT

01/01/19 “Revisiting California Tax Residency after the TCJA”

Journal of Multistate Taxation and Incentives, Vol. 28, No. 9
Authors: Mike Le and Eric J. Coffill

12/03/18 “SeeSALT Digest – The Exhaustion Doctrine and De Novo Review”

State Tax Notes
Authors: Carley Roberts and Jessica Allen

08/24/18 “Local Sugar Taxes May Be Headed for a Crash”

Law360
Authors: and

07/24/18 “Captive Audience: More States Instruct Taxpayers to Include Captive Insurance Companies in Combined Returns”

Bloomberg’s Daily Tax Report: State
Authors: Dmitrii Gabrielov and Andrew Appleby

06/20/18 “Fund Managers Face Tax Hike If California Passes AB 2731”

Law360
Authors: Pillsbury SALT

03/26/18 “Implications of the MTC’s Market-Based Sourcing Model Regulations”

State Tax Notes
Authors: Robert P. Merten III, Jeffrey A. Friedman, and Nicholas J. Kump

03/22/18 “California’s Clean Energy Equipment Tax Exemption and the Value of Stakeholder Input”

Law360
Authors: Carley Roberts, Robert P. Merten III and Jessica N. Allen

12/31/17 “California Supreme Court Expands the California Real Estate Transfer Tax to Entity Transfers that Cause Property Tax Re-Assessments under Proposition 13”

AFIRE News
Authors: Craig A. Becker, Richard E. Nielsen, Breann E. Robowski and Andrew J. Weiner

10/10/17 “How States Are Trying New Strategies To Collect Sales Tax”

Law360
Authors: Pillsbury SALT

10/06/17 “Many Questions Unanswered After California’s Tax Shakeup”

Law360
Authors: Pillsbury SALT

09/07/17 “Blazing a Trail for More Local Taxes by Ballot Initiative”

Law360
Authors: Pillsbury SALT

07/07/17 “Imposing Documentary Transfer Taxes in California After Ardmore”

Law360
Authors: Pillsbury SALT

07/01/17 “Some Observations on Gross Receipts Taxes”

Journal of Multistate Taxation and Incentives
Author:

06/12/17 “Taxes, Fees and “Something Else”: California’s Morning Star Decision”

State Tax Notes
Authors: Robert P. Merten III and Eric J. Coffill

01/01/17 “Nortel, Lucent and Taxing Embedded Software in California Under a Technology Transfer Agreement”

Journal of Multistate Taxation and Incentives
Authors: Pillsbury SALT

08/31/16 “Quick Points – Property Taxation and Software in California”

California Tax Lawyer, Vol. 25, No. 4
Author:

03/17/16 “New York Untangles Unauthorized Insurance Co. Taxation”

Law360
Authors: Pillsbury SALT

09/21/15 “How to Defend a Remote Access to Software Sales Tax Audit, Part II”

State Tax Notes
Authors: Evan M. Hamme and Leah Robinson

07/13/15 “Hyatt to Make Second Trip to the United States Supreme Court in Continuing Battle with the Franchise Tax Board”

Law360
Authors: Pillsbury SALT

02/09/15 “Six New York Tax Reform Decisions to Make in 2015”

State Tax Notes
Authors: Pillsbury SALT

09/29/14 “What New York Can Learn From California’s Combined Reporting History”

State Tax Notes
Authors: Carley A. Roberts, Pilar Mata, Stephanie T. Do, and Kathryn E. Pittman

05/19/14 “Heads They Win, Tails You Lose: New York Decombination and Discretionary Adjustments”

State Tax Notes
Authors: Pillsbury SALT

07/01/13 “What’s Left of the Equal Protection Clause?”

IPT Tax Report
Author: Zachary T. Atkins

12/10/12 “A Pinch of Salt: The Deliberative Process Privilege in State Controversy Matters”

Tax Notes State
Authors: Marc A. Simonetti and Zachary T. Atkins

10/01/12 “Between a Rock and a Hard Place: Third-Party Enforcement Actions”

Tax Anlysts
Authors: Carley Roberts, Tim Gustafson, and Jack Trachtenberg

08/06/12 “Intrastate Apportionment: Ripe for Equitable Relief?”

Tax Analysts
Authors: Carley A. Roberts, Prentiss Willson, and Maria M. Todorova

11/01/11 “An Overview of California’s 2004 Tax Amnesty Legislation”

The Tax Executive
Authors: Pillsbury SALT

08/01/11 “Storm Shelter: California’s New Voluntary Compliance Initiative”

Tax Analysts
Authors: Carley A. Roberts and Timothy A. Gustafson

08/01/11 “Setting the Record Straight — Evidentiary Pitfalls in SALT Litigation”

Tax Notes State
Author: Zachary T. AtkinsEric S. Tresh, Maria M. Todrova, Stephen P. Kranz

04/11/11 “Auditors Must Not Use Jeopardy Assessments to Coerce Taxpayers”

Tax Notes State
Author: Marc A. SimonettiZachary T. AtkinsMadison J. Barnett

08/01/07 “California FTB Offers 60-Day Period for Taxpayers to Complete Reportable Transaction Disclosure Statements in Order to Avoid Penalties”

Practical U.S./Domestic Tax Strategies
Authors: Pillsbury SALT

06/01/06 “California Revenue & Taxation Code Sections 19331 and 19385: When Can a Taxpayer Consider a Claim for Refund Deemed Denied?”

Lexis California Tax Practice Insights
Authors: Pillsbury SALT

06/01/06 “California Revenue & Taxation Code Section 19322.1: Informal Claims for Refund”

Lexis California Tax Practice Insights
Authors: Pillsbury SALT

06/01/06 “California Revenue & Taxation Code Section 19322: Filing a Valid Claim for Refund”

Lexis California Tax Practice Insights
Authors: Pillsbury SALT

06/01/06 “California Revenue & Taxation Code Section 19308: Filing a Claim for Refund Beyond the Normal Time Periods in Section 19306”

Lexis California Tax Practice Insights
Authors: Pillsbury SALT

06/01/06 “California Revenue & Taxation Code Section 19164: Defending Against the Accuracy-Related and Fraud Penalties”

Lexis California Tax Practice Insights
Authors: Pillsbury SALT

06/01/06 “California Revenue & Taxation Code Section 19043.5: Notice of Proposed Adjusted Carryover Amount”

Lexis California Tax Practice Insights
Authors: Pillsbury SALT

06/01/06 “California Revenue & Taxation Code Section 17951: California Source Income and Its Many Quandaries”

Lexis California Tax Practice Insights
Authors: Pillsbury SALT

06/01/06 “California Revenue & Taxation Code Section 17016: No Presumption of Nonresidence When the Taxpayer Spends Less Than Nine Months in California”

Lexis California Tax Practice Insights
Authors: Pillsbury SALT

06/01/06 “California Revenue & Taxation Code Section 17014 and Title 18, California Code of Regulations Section 17014: Intent Not Enough to Establish Residency”

Lexis California Tax Practice Insights
Authors: Pillsbury SALT

11/28/05 “California Revenue & Taxation Code Section 24425: Disallowance of Interest Expense Deductions”

Lexis California Tax Practice Insights
Authors: Pillsbury SALT

01/01/05 “California 2004 State and Local Tax: Important Developments”

State and Local Tax Lawyer
Authors: Pillsbury SALT

11/01/04 “An Overview of California’s 2004 Tax Amnesty Legislation”

The Tax Executive
Authors: Pillsbury SALT

08/23/04 “California Enacts New FTB and BOE Penalties Affecting Pending Audits, Protests, Appeals and Settlements”

Tax Analysts
Authors: Carley A. Roberts and Eric J. Coffill

01/01/04 “California 2003 State and Local Tax: Important Developments”

State and Local Tax Lawyer
Author:

01/01/03 “California 2002 State and Local Tax: Important Developments”

State and Local Tax Lawyer
Author:

01/01/02 “California 2001 State and Local Tax: Important Developments”

State and Local Tax Lawyer
Authors: Pillsbury SALT

09/24/01 “A Status Report on the California FTB’s Proposed Audit Regulation”

Tax Analysts
Authors: Carley A. Roberts and Eric J. Coffill

07/01/01 “California Assembly Bill Proposes Expanded Sales/Use Tax Nexus Rules Affecting Internet Sellers”

Cyberspace Lawyer
Authors: Pillsbury SALT

01/01/00 “California 1999 State and Local Tax: Important Developments”

State and Local Tax Lawyer
Authors: Pillsbury SALT

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