Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!
We will award prizes for the smartest (and fastest) participants.
This week’s question: Which state’s Department of Revenue recently ruled that fees a marketplace
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Pennsylvania codifies economic nexus standard
Pennsylvania recently codified the state’s corporate income tax economic nexus threshold, making corporations with no physical presence in Pennsylvania responsible for corporate income tax if they have sales of $500,000 or more per year sourced to Pennsylvania for tax years
MTC 55th Annual Meeting & Seminar
This week, the MTC will host its 55th Annual Meeting & Seminar, including meetings of its standing committees, between August 1 and 4 in Anchorage, AK.
On August 2, Eversheds Sutherland Partners Michele Borens, Nikki Dobay and Jeff Friedman
The new New York: Corporate tax reform edition
In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associates Jeremy Gove and Chelsea Marmor dive in to the history of New York’s corporate tax reform, including a discussion of the anticipated “final draft” apportionment regulations the Department released
Neither here nor there: New York holds resident tax credits cannot be claimed for intangible income
The New York State Tax Appeals Tribunal upheld an income tax assessment and disallowed taxpayers’ claim of resident tax credits (RTCs) to the extent such RTCs were claimed for taxes paid to Connecticut on the taxpayers’ carried interest income. The
SALT trivia – July 27, 2022
Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!
We will award prizes for the smartest (and fastest) participants.
This week’s question: Which California Office of Tax Appeals decision did Eversheds Sutherland Senior
New York finds taxpayers’ evidence to establish new domicile is insufficient
The New York State Tax Appeals Tribunal affirmed an Administrative Law Judge determination that two taxpayers remained New York residents because the taxpayers did not establish that they had changed their domicile to Florida during the relevant tax years. Because
Tennessee Department of Revenue rules marketplace facilitator fees nontaxable
In Letter Ruling 22-02 (publicly released last week), the Tennessee Department of Revenue ruled that fees a marketplace facilitator charges for connecting buyers and sellers and processing payments are not subject to sales tax. The taxpayer in the ruling was
Calif. Tax Board nonresident asset ruling raises new issues
Earlier this month, the California Franchise Tax Board released Legal Ruling 2022-02, regarding the sourcing of Internal Revenue Code Section 751(a) gain from the disposition of a nonresident individual’s partnership interest when the IRC Section 751 property is located
Insight into the fall elections with MultiState
In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner and host Nikki Dobay is rejoined by Morgan Scarboro, Senior Director of Tax Policy at MultiState.
Morgan reviews what needs to be on your radar for