The debate over state marketplace laws may resume again, after the Uniform Law Commission (ULC) announced it has set up a committee to study whether to draft a uniform state law on online sales tax collection, focusing on marketplaces. The
Inside SALT
In-Depth Coverage of Issues Surrounding State and Local Tax
Inside SALT, published by McDermott Will & Emery, focuses on state and local tax (SALT) developments, legislation, and enforcement trends. The blog covers topics such as tax policy changes, false claims acts related to tax enforcement, tax privacy and confidentiality issues, state tax litigation, and the impact of tax laws on businesses and financial institutions. It also addresses tax controversies, tax credits, surtaxes, and budgetary tax measures at the state level. The content includes analysis of legislative proposals, court rulings, and regulatory actions affecting state and local taxation, with an emphasis on practical implications for taxpayers and tax practitioners.
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Washington Appellate Court Rejects Department’s B&O Tax Apportionment Method
In a recently issued taxpayer-favorable opinion, the Washington Appellate Court rejected the apportionment methodology used by the Department of Revenue, which sourced service receipts to the location of a taxpayer’s customers’ customers. The Court then affirmed the taxpayer’s methodology, which…
The Digital Advertising Tax Trend Continues: New York Introduces Another Bill
On April 13, S. 8166 was introduced in the New York Senate, which would expand the sales tax base to include receipts from the sale of digital advertising services. The bill would dedicate the revenue raised to student loan relief.…
DC and New Jersey Join Mississippi in Disregarding Coronavirus-Caused Remote Work for Tax Purposes
As part of our open letter to state tax administrators urging relief of undue tax administration burdens in light of COVID-19, we urged the disregarding of remote work for tax purposes. The public health necessity for businesses to close central…
Iowa Responds to McDermott’s Call to Drop Unnecessary or Dangerous Tax Administration Requirements
In late March, we wrote an open letter to state tax administrators requesting that they take steps to relieve undue tax administration burdens in the wake of the COVID-19 situation. We gave five suggestions, including postponing deadlines for tax filing…
What Can You Do About Your California Property Tax Payment – COVID -19’s Impact on California Property Tax Deadlines and Planning Considerations
In the wake of the COVID-19 pandemic, certain California taxing officials have acted swiftly to provide state taxpayers with some much needed relief. On March 13, for example, the Franchise Tax Board (FTB) extended the corporate and personal income filing…
The Nexus Implications of Teleworking
Over the past several weeks, state and local governments have issued a slew of “stay-in-place” or “shelter-in-place” orders mandating the closure of all “nonessential businesses” and requiring all persons to self-isolate. For most companies, this means that most, if not…
CARES Act Could Result in Taxation of More GILTI in New Jersey
The federal stimulus bill (the CARES Act), HR 748, which was signed into law by President Trump on March 27, includes certain corporate income tax provisions designed to provide relief to corporate taxpayers. One such provision–the net operating loss (NOL)…
Tax Commissioners: Please Drop Unnecessary or Dangerous Tax Administration Requirements
This week we wrote a letter to state tax administrators, sharing five key suggestions for relieving undue tax administration burdens in the wake of this difficult COVID-19 situation. As explained, “at a time when many people are working from home…
COVID-19 State Tax Relief for Illinois | Quarterly Estimated State Income Tax Payments Still Due 4/15/20
Illinois has announced the following tax-related relief measures related to COVID-19. Taxpayers who file quarterly estimated returns should note that unlike the federal government, Illinois has not extended the April 15, 2020 due date for first quarter estimated tax payments.…