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
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
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 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
In Wisconsin Department of Revenue v. Deere & Company, the Department of Revenue tried to disallow a dividends received deduction for distributions from a Luxembourg entity despite published guidance conflicting with its...more
3/9/2021
/ C-Corporation ,
Corporate Taxes ,
Department of Revenue ,
Income Taxes ,
Luxembourg ,
State Taxes ,
Tax Appeals ,
Tax Audits ,
Tax Authority ,
Tax Deductions ,
Tax Liability ,
Tax Litigation ,
Taxable Distributions
Since 1937, the Tax Injunction Act (28 USC 1341) has significantly limited taxpayers' access to federal courts to hear state tax matters. In this week's episode, Matt Hunsaker provides an overview of the Act and avenues still...more
A few states allow private parties (e.g., plaintiff lawyers) to bring tax suits under state False Claims Acts (qui tam actions) - often for a share of treble damages. The District of Columbia is looking to join the club...more
In the second installment of Women in State Tax, Matt Hunsaker interviews Nancy Prosser, general counsel of the Multistate Tax Commission and Jenny Burleson at the Texas Comptroller's office. Two women with long and varied...more
This bonus episode is the first in an ongoing series highlighting the tremendous work that women do in the state and local tax field. We kick off the series with two of the best: Kate Pascuzzi (State Tax Counsel at...more