09/25/24
|
“Arizona Court Shines (Sun)Light on Property Tax Treatment of ITCs”
SeeSALT Blog Post
Authors: Zachary Atkins, Craig Becker
|
08/26/24
|
“Technology Transfer Agreements: Latest Developments in California “
Pillsbury Client Alert
Authors: Jeffrey Vesely, Richard Nielsen
|
08/07/24
|
“Carveouts Count! Taxpayer Wins New Mexico Statutory Carveout Issue Regarding Unity”
SeeSALT Blog Post
Authors: Robert P. Merten III, Taylor A.F. Wolff
|
07/10/24
|
“New Jersey Tax Court Approves Use of Market-Based Sourcing for Years Prior to Legislature’s Adoption of Market-Based Sourcing”
SeeSALT Blog Post
Authors: Jack Camillo, Zachary Atkins
|
06/05/24
|
“California’s 2024-2025 Budget Seeks to Block $1.3 Billion of Refunds for Water’s Edge Taxpayers, Suspend NOL Deductions, and Limit Tax Credit Utilization”
SeeSALT Blog Post
Authors: Carley Roberts, Jeffrey Vesely, Robert P. Merten III, Jeff Phang
|
05/09/24
|
“Proposed Initiative to Amend San Francisco Business Taxes”
SeeSALT Blog Post
Authors: Jeffrey Vesely, Richard Nielsen
|
05/06/24
|
“New Jersey Issues Guidance on Adoption of Federal Partnership Audit Regime”
SeeSALT Blog Post
Authors: Taylor A.F. Wolff, Robert P. Merten III
|
04/22/24
|
“South Carolina Legislature Forces New Standards for Forced Combination on Revenue Department”
SeeSALT Blog Post
Authors: Breanna Zagorski, Zachary Atkins
|
04/04/24
|
“Reminder: ‘Gross’ Does Not Mean ‘Net’ – California OTA Holds All Repatriated Dividends Must Be Included in Sales Factor”
SeeSALT Blog Post
Authors: Carley Roberts, Robert P. Merten III, Jeff Phang. Nolan Kessler
|
03/20/24
|
“Winter Storm Relief – California’s 2024 Extended Deadlines to File and Pay Taxes”
SeeSALT Blog Post
Authors: Jeff Phang, Robert P. Merten III, Carley Roberts
|
03/04/24
|
“Got Remote Workers? Supreme Court of Ohio Upholds Pandemic Rule for Municipality Tax”
SeeSALT Blog Post
Authors: Taylor A.F. Wolff, Robert P. Merten III
|
02/15/24
|
“California Trial Court Denies FTB’s Motion to Vacate and Modify Judgment that Declared Technical Advice Memorandum 2022-01 and FTB Publication 1050 Invalid”
SeeSALT Blog Post
Authors: Jeffrey Vesely, Carley Roberts, Nolan Kessler
|
02/06/24
|
“New York State Tax Appeals Tribunal Rejects Sourcing of Partnership Income to that Partnership’s Operation Location”
SeeSALT Blog Post
Authors: Evan Hamme, Breanna Zagorski
|
01/22/24
|
“Try, Try Again – New York’s Convenience of the Employer Rule Sources Nonresident Wages to New York Even During the Pandemic”
SeeSALT Blog Post
Authors: Evan Hamme, Jack Camillo
|
01/08/24
|
“California Credit Claim Denials – California Office of Tax Appeals Issues Two Opinions Rejecting Taxpayers’ Submitted Evidence to Substantiate Claimed California Research and Development Tax Credits”
SeeSALT Blog Post
Authors: Nolan Kessler, Robert P. Merten III
|
12/20/23
|
“California Trial Court Grants Industry Trade Association’s Motion for Summary Adjudication, Declaring Technical Advice Memorandum 2022-01 and FTB Publication 1050 Invalid”
SeeSALT Blog Post
Authors: Jeffrey Vesely, Carley Roberts, Nolan Kessler
|
12/11/23
|
“Maine Expressly Requires Express Scripts to Apportion Services Receipts Using a Look-Through Approach”
SeeSALT Blog Post
Authors: Taylor A.F. Wolff, Robert P. Merten III
|
11/13/23
|
“No Sugarcoating: The California Office of Tax Appeals Limits the California FTB’s Application of Legal Ruling 2006-01”
SeeSALT Blog Post
Authors: Robert P. Merten III, Jack Camillo
|
10/09/23
|
“Big Things Have Small Beginnings: New Jersey Broadens Definition of Unitary Business”
SeeSALT Blog Post
Authors: Aruna Chittiappa, Taylor A.F. Wolff
|
09/21/23
|
“California Trial Court Rejects Industry Trade Association’s Motion for Summary Judgment Seeking to Declare Technical Advice Memorandum 2022-01 and FTB Publication 1050 Invalid”
SeeSALT Blog Post
Authors: Jeffrey Vesely, Carley Roberts, Nolan Kessler
|
08/21/23
|
“Taxation Without Representation: Michigan Supreme Court Says Neither State Law Nor the U.S. Constitution Requires Inclusion of Receipts From Deemed Asset Sale in Sales Factor”
SeeSALT Blog Post
Authors: Breanna Zagorski, Zachary Atkins
|
08/07/23
|
“New Jersey Enacts Significant Changes to Corporation Business Tax Law”
SeeSALT Blog Post
Authors: Evan Hamme, Taylor A.F. Wolff
|
07/12/23
|
“Minnesota Tax Court Denies a Catalog and Internet-Based Distribution Company Public Law 86-272 Protection”
SeeSALT Blog Post
Authors: Joseph Chan, Robert P. Merten III
|
05/31/23
|
“A Hat Tip to the Manufacturing, R&D and Electric Power Industries: California Bill Would Provide Income Tax Credits for Sales and Use and District Taxes Paid on Certain ‘Qualified Tangible Personal Property'”
Pillsbury Client Alert
Authors: Carley Roberts, Craig Becker, Richard Nielsen, Zachary Atkins
|
05/24/23
|
“New York Administrative Law Judge Holds ITFA Preempts Taxation of Gross Receipts from ADSL and Fiber Broadband Sales”
SeeSALT Blog Post
Authors: Zachary Atkins, Christopher Koester
|
05/17/23
|
“No Day Off for Buehler: California Sources Gain from Sale of Intangible to Domicile and Denies Other State Tax Credit”
SeeSALT Blog Post
Authors: Carley Roberts, Jeff Phang
|
05/01/23
|
“‘If You Don’t Make It There, You Can’t Make It Anywhere:’ New York’s Zero Manufacturing Rate Requires New York Property”
Pillsbury Client Alert
Authors: Marc Simonetti, Evan Hamme, Christopher Koester, Breanna Zagorski
|
04/25/23
|
“Certainly COP: Florida Court Rejects Department of Revenue’s Attempt to Conflate Costs of Performance Sourcing With Market-Based Sourcing”
SeeSALT Blog Post
Authors: Zachary Atkins, Breanna Zagorski
|
03/21/23
|
“California Lawmakers Propose Constitutional Amendment to Abolish the State Board of Equalization”
SeeSALT Blog Post
Authors: Craig Becker, Breann Robowski, Kristen Sharp
|
03/08/23
|
“UPDATE: California Adds New Counties, Further Extends Deadlines to File and Pay Taxes for Businesses and Individuals Affected by Severe Winter Storms”
SeeSALT Blog Post
Authors: Jeff Phang, Robert P. Merten III, Carley Roberts
|
02/13/23
|
“Property Tax Rate Dispute Merits California Supreme Court Review”
Tax Notes State
Authors: Craig Becker, Carley Roberts, Breann Robowski, Robert P. Merten III, Joseph Chan
|
02/08/23
|
“California Proposes Significant Revisions to Sales & Use Tax Statistical Sampling Audit Policies and Procedures”
SeeSALT Blog Post
Authors: Richard Nielsen, Nolan Kessler, Carley Roberts
|
01/31/23
|
“Texas Comptroller Takes a Serious Look at Sourcing Regulation After SiriusXM Loss”
SeeSALT Blog Post
Authors: Zachary Atkins, Taylor A.F. Wolff
|
01/23/23
|
“Recent Measures Establish Unprecedented Tax Increases on Real Property in California Cities”
Pillsbury Client Alert
Authors: Craig Becker, Breann Robowski, Rachel Horsch, David Wright
|
01/23/23
|
“California Extends Deadlines to File and Pay Taxes for Businesses and Individuals Affected by Severe Winter Storms”
SeeSALT Blog Post
Authors: Jeff Phang, Robert P. Merten III, Carley Roberts
|
01/11/23
|
“Maryland Digital Ad Tax Updates: Comptroller Seeks Stay of State Court Decision Striking Tax and Recently Dismissed Federal Challenge is Under Appeal”
SeeSALT Blog Post
Authors: Aruna Chittiappa, Breanna Zagorski
|
11/30/22
|
“Second Place is Just the First Place Loser: Ohio Supreme Court Rejects State’s Sourcing of NASCAR Intangible Receipts to Ohio”
SeeSALT Blog Post
Authors: Zachary Atkins, Christopher Koester
|
11/28/22
|
“Texas Court of Appeals Confirms Cost-of-Performance Method is Proper to Source Service Receipts”
SeeSALT Blog Post
Authors: Carley Roberts, Evan Hamme, Taylor A.F. Wolff
|
11/02/22
|
“Three Strikes, You’re Out! New York Has Another Miss in Sales Tax Case Against a Service Provider Under the ‘Primary Function’ Test”
SeeSALT Blog Post
Authors: Marc Simonetti, Taylor A.F. Wolff
|
10/25/22
|
“‘Primary Function’ Test Propels Yet Another Service Provider to Victory in New York Sales Tax Case”
SeeSALT Blog Post
Authors: Zachary Atkins, Breanna Zagorski
|
10/24/22
|
“The California Franchise Tax Board Fails to Follow the Order of Its Market-Based Sourcing Cascading Rules”
SeeSALT Blog Post
Authors: Carley Roberts, Jeff Phang
|
10/21/22
|
“Maryland Court Invalidates Maryland’s First-of-Its-Kind Digital Ad Tax”
SeeSALT Blog Post
Authors: Marc Simonetti, Evan Hamme, Aruna Chittiappa, Christopher Koester
|
10/18/22
|
“The Curious First Meeting of the MTC’s Model Receipts Sourcing Regulations Work Group”
Pillsbury Client Alert
Authors: Zackary Atkins, Jeff Phang, Nolan Kessler
|
10/18/22
|
“Everything in its Place: New Mexico Hearing Officer Finds Markup for Out-of-State Service is Exempt, While Reimbursements for New Mexico Employee Payroll are Taxable”
SeeSALT Blog Post
Authors: Evan Hamme, Breanna Zagorski
|
10/10/22
|
“Industry Trade Association Sues California Franchise Tax Board Over “Radical” New Interpretation on Scope of Public Law 86-272 Post-Wayfair”
SeeSALT Blog Post
Authors: Robert P. Merten III, Carley Roberts, Nolan Kessler
|
08/30/22
|
“Pennsylvania Legislation Provides Updates to Corporate Income Tax Law”
SeeSALT Blog Post
Authors: Evan Hamme, Jack Camillo
|
07/21/22
|
“New Jersey Supreme Court Requires Factual Record in Jersey City Payroll Tax Dispute”
SeeSALT Blog Post
Authors: Evan Hamme, Taylor A. F. Wolff
|
06/09/22
|
“California Court Holds Nonresidents’ Pass-through Income from Intangibles Is Taxable if It Is Classified as Business Income at the Entity Level”
SeeSALT Blog Post
Authors: Carley Roberts, Jeff Phang
|
05/12/22
|
“New Tax Legislation Shifts Consolidated Return Landscape in Georgia”
Pillsbury Client Alert
Authors: Zachary Atkins, Marc Simonetti, Evan Hamme, Jack Camillo
|
05/09/22
|
“Broker-Dealer Successfully Fights Look-Through Sourcing in New York”
SeeSALT Blog Post
Authors: Zachary Atkins, Taylor A. F. Wolff
|
03/29/22
|
“Texas Supreme Court Sides with Sirius XM’s ‘Straightforward’ Interpretation of Service Receipt Sourcing Statute”
SeeSALT Blog Post
Authors: Carley Roberts, Evan Hamme, Taylor A. F. Wolff
|
02/15/22
|
“Contractual Delivery Terms Control Application of Alabama’s Wholesale Oil License Fee”
SeeSALT Blog Post
Authors: Carley Roberts, Lexi Louderback
|
02/10/22
|
“California Tax Credits and NOL Deductions Are Back! Governor Signs Legislation Reinstating Business Taxpayer Benefits Limited by 2020 Legislation”
SeeSALT Blog Post
Authors: Robert P. Merten III, Jeff Phang
|
02/09/22
|
“Trade Groups Ask SCOTUS to Hear Commerce Clause Challenge to Washington B&O Surtax on Financial Institutions”
SeeSALT Blog Post
Authors: Zachary Atkins, Aruna Chittiappa
|
12/29/21
|
“California Supreme Court Addresses Exhaustion of Administrative Remedies in Context of Proposition 218 BID Assessments”
SeeSALT Blog Post
Author: Richard Nielsen
|
12/20/21
|
“How to Be Reasonable When Reasonably Approximating the Market: Part II”
Tax Notes State, Vol. 102, No. 12
Authors: Carley Roberts, Robert P. Merten III, Jeff Phang and Lexi Louderback
|
10/14/21
|
“Washington Supreme Court Upholds B&O Surtax on Financial Institutions”
SeeSALT Blog Post
Authors: Zachary Atkins, Aruna Chittiappa, Melissa Libutti
|
10/07/21
|
“California Governor Vetoes Sales Tax Bill Seeking to Require Large Online Retailers to File Informational Reports Detailing Sales by Destination”
SeeSALT Blog Post
Authors: Carley Roberts, Robert Merten III, Jeff Phang
|
09/20/21
|
“Taxpayer Files Court Action Challenging California’s Proposition 39 (2012) and its Mandatory Single-Sales Factor Apportionment Formula”
SeeSALT Blog Post
Authors: Carley Roberts, Robert Merten III, Jeff Phang
|
09/13/21
|
“CDTFA Proposes Amendments to Regulation 1706 (Drop Shipments) to Clarify that Marketplace Sales Are Generally Not Drop Shipment Transactions”
SeeSALT Blog Post
Author: Richard Nielsen
|
09/10/21
|
“California’s Long-Awaited Market-Based Sourcing Regulation Amendments: Why Participate in the Formal Regulatory Process?”
SeeSALT Blog Post
Author: Carley Roberts
|
09/09/21
|
“West Virginia: Streaming Services Subject to Sales and Use Tax”
SeeSALT Blog Post
Authors: Nicole Boutros, Caroline Koo
|
08/12/21
|
“Only Simple Majority Required (Again!): California Court of Appeal Holds SF’s Proposition G Citizen Initiative Did Not Require Supermajority Voter Approval; Reconsideration Request Pending”
SeeSALT Blog Post
Authors: Robert Merten III, Lexi Louderback
|
08/11/21
|
“California Court of Appeal Says Tax for ‘Public Safety Services’ and ‘Other Essential Services’ Not a Special Tax”
SeeSALT Blog Post
Authors: Carley Roberts, Lexi Louderback
|
06/28/21
|
“Massachusetts High Court Approves of Apportionment of Sales Tax on Software Through General Abatement Process”
SeeSALT Blog Post
Authors: Zachary Atkins, William Bennett
|
06/07/21
|
“U.S. Solicitor General Recommends the Supreme Court Decline New Hampshire v. Massachusetts”
SeeSALT Blog Post
Authors: Marc Simonetti, Evan Hamme, Melissa Libutti
|
05/05/21
|
New York Law Authorizing Taxation of Spent Nuclear Fuel Storage Facilities Raises Property Tax Issues for the U.S. Nuclear Industry
Pratt’s Energy Law Report
Authors: Zachary Atkins, Breann Robowski, Craig Becker, Marc Simonetti, Jay Silberg, and Jeffrey Merrifield
|
04/19/21
|
“San Francisco’s New Tax Provisions May Have Unintended Consequences”
Tax Notes State
Authors: Craig Becker, Breann Robowski, Richard Nielsen, Robert Merten III
|
04/15/21
|
“Tennessee Creates New Tax Benefits for the Film and Television Industry”
SeeSALT Blog Post
Authors: Zachary Atkins, Melissa Libutti
|
04/15/21
|
“New York Budget Raises Tax Rates, Provides Relief to Address Pandemic”
Pillsbury Client Alert
Authors: Marc Simonetti, Evan Hamme, William Bennett, Aruna Chittiappa
|
04/14/21
|
“Hidden Within The Transparency and Fairness Act of 2017 Was The Little Noticed Exemption from OAL Review of the CDTFA’s Proposed Regulations”
SeeSALT Blog Post
Authors: Annie Huang, Richard Nielsen
|
04/08/21
|
“Maryland Court of Appeals Rejects First Amendment Challenge to Local Tax on Outdoor Advertising Services”
SeeSALT Blog Post
Authors: Zachary Atkins, Aruna Chittiappa
|
03/29/21
|
“Oregon Tax Court Rejects Department’s Attempt to Ignore Measure 50 Limitation”
SeeSALT Blog Post
Authors: Zachary Atkins, Caroline Koo
|
03/10/21
|
“Delaware Court Invalidates Division’s NOL Limitation Policy”
Tax Notes State
Authors: Marc Simonetti, Zachary Atkins, Caroline Koo
|
02/26/21
|
“Maryland Becomes First U.S. State to Enact Controversial Digital Advertising Tax to Immediate Challenge”
SeeSALT Blog Post
Authors: Marc Simonetti, Aruna Chittiappa, Nicole Boutros
|
02/11/21
|
“Connecticut’s Tax Gambit: Connecticut Considers Convenient Position on ‘Convenience of the Employer’ Rule”
SeeSALT Blog Post
Author: Evan Hamme
|
02/05/21
|
“How to Be Reasonable When Reasonably Approximating the Market: Part I”
Tax Notes State
Authors: Carley Roberts, Robert Merten III, Malcolm Brudigam
|
02/04/21
|
“Should San Francisco Taxpayers File Protective Claims for Recovery of the Homelessness Tax and the Commercial Rents Tax?”
SeeSALT Blog Post
Authors: Craig Becker, Breann Robowski, Richard Nielsen, Robert Merten III, Connor Corbitt
|
01/29/21
|
“New York Law Authorizing Taxation of Spent Nuclear Fuel Storage Facilities Raises Property Tax Issues for the U.S. Nuclear Industry”
Pillsbury Client Alert
Authors: Craig Becker, Jeffrey Merrifield, Jay Silberg, Marc Simonetti, Breann Robowski, Zachary Atkins
|
01/07/21
|
“Delaware State Court Strikes Down NOL Limitation, Presenting Refund Opportunity”
SeeSALT Blog Post
Authors: Marc Simonetti, Zachary Atkins, Caroline Koo
|
11/23/20
|
“Indiana Municipalities’ Franchise Fee Lawsuit Against Online Video Providers Remanded to State Court”
SeeSALT Blog Post
Authors: Zachary Atkins
|
11/09/20
|
“California’s Proposition 15 Is Failing While San Francisco Accepts a Bevy of Local Tax Measures”
Pillsbury Client Alert
Authors: Craig Becker, Breann Robowski, William Bennett
|
10/26/20
|
“Washington Supreme Court Asked to Review and Overturn Lower Court Decision Invalidating B&O Surtax on Large Financial Institutions”
SeeSALT Blog Post
Authors: Zachary Atkins, Aruna Chittiappa
|
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 Merten III and Malcolm Brudigam
|
08/26/20
|
“Pennsylvania’s Agency Deference Bait and Switch: Synthes USA”
Tax Notes State
Authors: Evan 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 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: Jeffrey 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 Becker, Richard Nielsen, Breann 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 Becker, Breann Robowski, Richard Nielsen, Robert 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 Vesely, Craig 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 Atkins, William 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 Simonetti, Aruna Chittiappa
|
05/27/20
|
“South Carolina Property Tax Law Discriminates Against Railroads in Violation of 4R Act”
SeeSALT Blog Post
Author: Zachary Atkins
|
05/18/20
|
“California Supermajority Tax Challenge Cases are Onto the Next Level: Last Trial Court Ruling Issued”
SeeSALT Blog Post
Author: Robert Merten III
|
05/15/20
|
“Mississippi Supreme Court Holds Tolling Provision Applies to Department, Not Taxpayers”
SeeSALT Blog Post
Author: Zachary 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 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 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 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 Atkins
|
03/31/20
|
“Oregon Tax Court Applies Wayfair Retroactively in Telecommunications Tax Case”
SeeSALT Blog Post
Author: Jeffrey 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 Merten III
|
03/26/20
|
“San Francisco’s COVID-19 Pandemic ‘Relief'”
SeeSALT Blog Post
Author: Robert 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 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 Burke, Hannah Hollingsworth, Carley Roberts, Mike Le
|
03/16/20
|
“Michigan Alternative Apportionment Formula Victory for Taxpayer”
SeeSALT Blog Post
Author: Jeffrey 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 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 Atkins
|
01/31/20
|
“Illinois Taxpayers Score Rare TIA Win in Property Tax Dispute”
SeeSALT Blog Post
Author: Zachary 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 Merten III and Mike Le
|
01/16/20
|
“Washington Denies ‘Human Effort’ Exclusion to Online Research Service”
SeeSALT Blog Post
Author: Marc Simonetti
|
01/09/20
|
“New York Appellate Division Rejects Retroactive Application of Tax Law”
SeeSALT Blog Post
Authors: Marc Simonetti and William 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 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 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 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 Merten III
|
08/22/19
|
“California Prop C Taxpayers Should File Protective Refund Claims”
Law360
Authors: Richard Nielsen and Robert Merten III
|
08/19/19
|
“NYS ‘Service’ vs. ‘Other Business Receipts’ Sourcing Decision”
SeeSALT Blog Post
Author: Nicole Boutros
|
07/23/19
|
“The 5 Supermajority Tax Challenges Facing California”
Law360
Authors: Robert Merten III and Richard Nielsen
|
07/02/19
|
“Defeating a State Tax False Claims Act Case”
Law360
Authors: Marc Simonetti and Nicole 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: Marc Simonetti, Dmitrii Gabrielov and William Bennett
|
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: Carley Roberts and Mike Le
|
03/18/19
|
“Taxpayers Benefit from Courts Declining Agency Deference”
Law360
Authors: Carley Roberts and Mike Le
|
03/18/19
|
“Commerce Clause Decisions Open Door for TCJA-Related Challenges”
State Tax Notes, Vol. 91, No. 11
Authors: Evan Hamme and Timothy Gustafson
|
02/09/19
|
“The Upland Ripple Effect: A California Supermajority Tax Showdown”
Law360
Authors: Robert Merten III and Richard Nielsen
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01/15/19
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“Transparency Versus Confidentiality in 2019 Tax Disputes”
Law360
Authors: Pillsbury SALT
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01/01/19
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“Revisiting California Tax Residency after the TCJA”
Journal of Multistate Taxation and Incentives, Vol. 28, No. 9
Authors: Mike Le and Eric Coffill
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12/03/18
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“SeeSALT Digest – The Exhaustion Doctrine and De Novo Review”
State Tax Notes
Authors: Carley Roberts and Jessica Allen
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08/24/18
|
“Local Sugar Taxes May Be Headed for a Crash”
Law360
Authors: Jessica Allen and Carley Roberts
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07/24/18
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“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
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06/20/18
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“Fund Managers Face Tax Hike If California Passes AB 2731”
Law360
Authors: Pillsbury SALT
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03/26/18
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“Implications of the MTC’s Market-Based Sourcing Model Regulations”
State Tax Notes
Authors: Robert Merten III, Jeffrey Friedman, and Nicholas Kump
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03/22/18
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“California’s Clean Energy Equipment Tax Exemption and the Value of Stakeholder Input”
Law360
Authors: Carley Roberts, Robert Merten III and Jessica Allen
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12/31/17
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“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
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10/10/17
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“How States Are Trying New Strategies To Collect Sales Tax”
Law360
Authors: Pillsbury SALT
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10/06/17
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“Many Questions Unanswered After California’s Tax Shakeup”
Law360
Authors: Pillsbury SALT
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09/07/17
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“Blazing a Trail for More Local Taxes by Ballot Initiative”
Law360
Authors: Pillsbury SALT
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07/07/17
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“Imposing Documentary Transfer Taxes in California After Ardmore”
Law360
Authors: Pillsbury SALT
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07/01/17
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“Some Observations on Gross Receipts Taxes”
Journal of Multistate Taxation and Incentives
Author: Jessica N. Allen
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06/12/17
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“Taxes, Fees and “Something Else”: California’s Morning Star Decision”
State Tax Notes
Authors: Robert P. Merten III and Eric J. Coffill
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01/01/17
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“Nortel, Lucent and Taxing Embedded Software in California Under a Technology Transfer Agreement”
Journal of Multistate Taxation and Incentives
Authors: Pillsbury SALT
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08/31/16
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“Quick Points – Property Taxation and Software in California”
California Tax Lawyer, Vol. 25, No. 4
Author: Breann E. Robowski
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03/17/16
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“New York Untangles Unauthorized Insurance Co. Taxation”
Law360
Authors: Pillsbury SALT
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09/21/15
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“How to Defend a Remote Access to Software Sales Tax Audit, Part II”
State Tax Notes
Authors: Evan M. Hamme and Leah Robinson
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07/13/15
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“Hyatt to Make Second Trip to the United States Supreme Court in Continuing Battle with the Franchise Tax Board”
Law360
Authors: Pillsbury SALT
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02/09/15
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“Six New York Tax Reform Decisions to Make in 2015”
State Tax Notes
Authors: Pillsbury SALT
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09/29/14
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“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
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05/19/14
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“Heads They Win, Tails You Lose: New York Decombination and Discretionary Adjustments”
State Tax Notes
Authors: Pillsbury SALT
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07/01/13
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“What’s Left of the Equal Protection Clause?”
IPT Tax Report
Author: Zachary T. Atkins
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12/10/12
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“A Pinch of Salt: The Deliberative Process Privilege in State Controversy Matters”
Tax Notes State
Authors: Marc A. Simonetti and Zachary T. Atkins
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10/01/12
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“Between a Rock and a Hard Place: Third-Party Enforcement Actions”
Tax Anlysts
Authors: Carley Roberts, Tim Gustafson, and Jack Trachtenberg
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08/06/12
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“Intrastate Apportionment: Ripe for Equitable Relief?”
Tax Analysts
Authors: Carley A. Roberts, Prentiss Willson, and Maria M. Todorova
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11/01/11
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“An Overview of California’s 2004 Tax Amnesty Legislation”
The Tax Executive
Authors: Pillsbury SALT
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08/01/11
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“Storm Shelter: California’s New Voluntary Compliance Initiative”
Tax Analysts
Authors: Carley A. Roberts and Timothy A. Gustafson
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08/01/11
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“Setting the Record Straight — Evidentiary Pitfalls in SALT Litigation”
Tax Notes State
Author: Zachary T. Atkins,
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04/11/11
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“Auditors Must Not Use Jeopardy Assessments to Coerce Taxpayers”
Tax Notes State
Author: Marc A. Simonetti, Zachary T. Atkins,
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08/01/07
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“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
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06/01/06
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“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
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06/01/06
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“California Revenue & Taxation Code Section 19322.1: Informal Claims for Refund”
Lexis California Tax Practice Insights
Authors: Pillsbury SALT
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06/01/06
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“California Revenue & Taxation Code Section 19322: Filing a Valid Claim for Refund”
Lexis California Tax Practice Insights
Authors: Pillsbury SALT
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06/01/06
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“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
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06/01/06
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“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
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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
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“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
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06/01/06
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“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
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11/28/05
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“California Revenue & Taxation Code Section 24425: Disallowance of Interest Expense Deductions”
Lexis California Tax Practice Insights
Authors: Pillsbury SALT
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01/01/05
|
“California 2004 State and Local Tax: Important Developments”
State and Local Tax Lawyer
Authors: Pillsbury SALT
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11/01/04
|
“An Overview of California’s 2004 Tax Amnesty Legislation”
The Tax Executive
Authors: Pillsbury SALT
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08/23/04
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“California Enacts New FTB and BOE Penalties Affecting Pending Audits, Protests, Appeals and Settlements”
Tax Analysts
Authors: Carley A. Roberts and Eric J. Coffill
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01/01/04
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“California 2003 State and Local Tax: Important Developments”
State and Local Tax Lawyer
Author: Carley Roberts
|
01/01/03
|
“California 2002 State and Local Tax: Important Developments”
State and Local Tax Lawyer
Author: Carley Roberts
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01/01/02
|
“California 2001 State and Local Tax: Important Developments”
State and Local Tax Lawyer
Authors: Pillsbury SALT
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09/24/01
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“A Status Report on the California FTB’s Proposed Audit Regulation”
Tax Analysts
Authors: Carley A. Roberts and Eric J. Coffill
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07/01/01
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“California Assembly Bill Proposes Expanded Sales/Use Tax Nexus Rules Affecting Internet Sellers”
Cyberspace Lawyer
Authors: Pillsbury SALT
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01/01/00
|
“California 1999 State and Local Tax: Important Developments”
State and Local Tax Lawyer
Authors: Pillsbury SALT
|