Working from home some or all of the time has become commonplace and seems likely to continue regardless of what happens with the COVID-19 pandemic. New ways of working require new ways of handling tax withholding. Employers...more
Matt Hunsaker discusses recent North Carolina tax legislation, including phase-out/phase-down of corporate and individual income tax rates, an elective passthrough entity SALT cap workaround, and simplification of the...more
The Multistate Tax Commission recently issued a policy position on not disclosing which states nominated a taxpayer for a joint audit or why they were nominated. Matt Hunsaker discusses....more
Louisiana voters appear to have rejected a constitutional amendment that would have centralized its state and parish sales tax systems. Does this rejection mean that parish taxes remain unduly burdensome to interstate...more
Maryland and Ohio courts disagree on whether taxing billboards violates the 1st amendment. Will the Supreme Court weigh in? How will this affect the surge of interest in targeted taxes on digital advertising? Matt Hunsaker...more
How does the manufacturing exemption apply when the end product starts off as real property? Matt Hunsaker breaks down the Texas Court of Appeals opinion in Texas Westmoreland Coal Co. and its implications....more
In this episode - an update to episode 98 - Matt Hunsaker explains the Washington Supreme Court's decision in Washington Bankers Association v. Wa. Department of Revenue, in which the court concluded that a tax designed to...more
Matt Hunsaker highlights some issues that should be considered when purchasing a company jet, including sales tax and property tax....more
In this third installment of the series on taxation of software, Matt Hunsaker talks about how states tax services that often tag along sales of software. A befuddling mix of rules, but Matt gives some general concepts to...more
Texas taxes retailers and wholesalers at half the rate of other taxpayers. Matt Hunsaker breaks down the recent Xerox franchise tax case and what it may mean for leasing companies trying to qualify as retailers or...more
Matt Hunsaker breaks down the latest state tax news including a discussion of tax arguments in a controversial civil war era statue removal case, the Texas Supreme Court's decision to hear Sirius XM's apportionment case, and...more
10/13/2021
/ Advertising ,
Digital Advertising Tax ,
Historical Landmarks ,
Income Apportionment ,
Income Taxes ,
Proposed Regulation ,
SiriusXM ,
State Taxes ,
Tax Liability ,
Tax Litigation ,
TX Supreme Court
In this episode Matt Hunsaker explores ways in which states tax custom software differently than prewritten or canned software....more
Matt Hunsaker has finally quit resting on his laurels and has begun a multipart series highlighting the complexity of state taxation of software. In Part 1 he lays the stage by discussing states' early efforts to shoehorn...more
Massachusetts has proposed a digital advertising tax. Matt Hunsaker breaks down the new proposal (and an old proposal to conduct a study before enacting a tax) and compares and contrasts it with Maryland's infamous digital...more
Matt Hunsaker gives an overview of the recently enacted passthrough workaround to the $10,000 state and local tax deduction cap....more
In this episode, Matt Hunsaker explores the sales tax manufacturing exemption to demonstrate why sales tax becomes more complex as you peel back the layers of the onion....more
Arkansas has issued a legal opinion treating SaaS as a nontaxable service when it is hosted remotely. Matt Hunsaker breaks down the issues....more
Matt Hunsaker catches up on three recent developments: Texas legislation excluding payment processing from taxable data processing, a taxpayer PL 86-272 win in New Jersey, and a preview of the Multistate Tax Commission's...more
Colorado recently enacted a blacklisted country approach to thwarting perceived state tax abuses by multinational companies. Will it withstand constitutional challenges? Matt Hunsaker gives his two cents....more
After years of back and forth, the Massachusetts Supreme Judicial court has issued the much anticipated ruling in Oracle. Good news! Taxpayers are allowed refunds for software used in multiple locations even if they didn't...more
New Jersey is coming after taxpayers for years before 2019 based on information on combined group reports. From June 15 to October 15, 2021, the state will be offering certain benefits to taxpayers who come forward for years...more
California Assembly Bill 71 would have made major changes to how California taxes foreign income, including a thinly-veiled attempt to get multinationals to elect worldwide combination. It looks like the bill will not pass...more
In this week's episode, Mike Semes joins Matt Hunsaker in the studio to discuss alternative apportionment and an unfortunate case coming out of Maryland....more
The Texas Legislature has passed HB 2080 which tempers Texas' "pay to play" system for judicial review of tax cases and SB 903, which allows taxpayers to skip an administrative hearing on refund cases. Matt Hunsaker, a...more
At the end of 2020, only three states with a sales tax had not passed a marketplace facilitator/economic presence package: Florida, Kansas, and Missouri. After this legislative session, those final three holdouts have fallen...more