The SALT Show Episode 94 (Update for Week of September 7, 2020) On this week’s episode: Tax-related Developments in the California False Claims Act Speakers: William H. Gorrod, Baker Botts Partner Ben Geslison, Baker Botts Senior Associate
The SALT Show Episode 93 (Update for Week of July 20, 2020) On this week’s episode: Ad valorem tax rates Property valuation Appraisal methods Speakers: Ben Geslison, Baker Botts Senior Associate Ali Foyt, Baker Botts Associate
The SALT Show Episode 92 (Update for Week of April 20, 2020) On this week’s episode: State and local responses to the Coronavirus outbreak Disaster declarations Nexus considerations State conformity to federal relief
The SALT Show Episode 91 (Update for Week of February 24, 2020) On this week’s episode: Digital advertisements in Nebraska Maryland's digital advertising gross revenues and services tax updates South Dakota’s attempt to remove the sales tax exemption for advertising services West Virginia is considering a general data mining services tax Florida is looking to impose a sales tax on car-sharing companies Wayfair impacts in Missouri, Tennessee, Mississippi, and Kansas
The SALT Show Episode 90 (Update for Week of February 10, 2020) On this week’s episode: CA, Inc. v. Pfeiffer United States v. Kovel, a 1961 case out of the Second Circuit How Kovel arrangements have succeeded and failed in the federal tax context
The SALT Show Episode 89 (Update for Week of December 15, 2019) On this week’s episode: Overview of recent Texas decisions on treatment of hedging transactions and unitary business income ALJ opines on alternative apportionment and royalty exclusions in New York
The SALT Show Episode 88 (Update for Week of December 8, 2019) On this week’s episode: Market-based sourcing and holding company legislation in North Carolina Nextel Part II - Pennsylvania litigation over net loss carryover caps (General Motors) Do you include VAT/GST in your sales factor denominator (California OTA decision) Arizona v. California - Solicitor General tells court to say no thanks
The SALT Show Episode 87 (Update for Week of December 1, 2019) On this week’s episode: An overview of the MTC's December 2, 2019 whitepaper on Wayfair implementation and marketplace facilitators. Link to MTC Whitepaper
The SALT Show Episode 86 (Update for Week of November 24, 2019) On this week’s episode: A brief update on state litigation against the feds over the $10,000 state and local tax deduction cap
The SALT Show Episode 85 (Update for Week of November 17, 2019) On this week’s episode: Preview of Wayfair & marketplace facilitator legislative “fixes” Illinois has a constitutional problem? Banks fight back on Washington’s B&O tax surcharge California treatment of disregarded partnerships
The SALT Show Episode 84 (Update for Week of November 10, 2019) On this week’s episode: • Thoughts on revamping the show format • Don’t overlook SALT on cross-border transactions Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 83 (Update for Week of November 3, 2019) On this week’s episode: • Listener Contest: Economic nexus guess • California’s latest on alternative apportionment regs • Look-through sourcing: Microsoft’s Wisconsin case • Alternative apportionment attack on royalty companies (Staples) • Uber strikes back on local taxes Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 82 (Update for Week of October 27, 2019) On this week’s episode: • Reflections on the COST 50th Annual Meeting • Update on MTC’s working group to update PL 86-272 guidance for internet contacts • Mailbag Question: How do you combine taxpayers with different apportionment formulas? Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 81 (Update for Week of October 20, 2019) On this week’s episode: • Missouri’s 10-Year Refund Period • New Hampshire adopts market-based sourcing • Pennsylvania adopts an income tax nexus threshold • Wisconsin provides a brightline test for nexus based on employee presence • Labell v. City of Chicago – Chicago streaming tax upheld Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 80 (Update for Week of October 13, 2019) On this week’s episode: • How to argue constitutional issues before administrative bodies • Louisiana constitutional amendment to allows Board of Tax Appeals to hear constitutional issues • Louisiana issues guidance treating GILTI as dividends • Florida queues up Wayfair and marketplace facilitator legislation • Preview of COST 50th Annual Meeting Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 79 (Update for Week of October 6, 2019) On this week’s episode: • An overview of Texas Supreme Court oral arguments in several Texas franchise tax “cost of goods sold” cases, including Sunstate Rentals, American Multi-Cinema, and Gulf Copper • The California Office of Tax Appeals shuts down the Franchise Tax Board’s 0.2% bright line test for taxing out-of-state members of LLCs doing business in California (Appeal of Jali). Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 78 (Update for Week of September 29, 2019) On this week’s episode: • U.S. District Court dismisses states’ claims that $10,000 SALT deduction cap is unconstitutional • An overview of the Utah Steiner case and implications for the external consistency test of apportionment • Kansas Attorney General strikes down Kansas Department of Revenue Wayfair notice • California sourcing of asset management services remains in limbo • A California Supreme Court showdown on ballot initiative taxes? Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 77 (Update for Week of September 22, 2019) On this week’s episode: • Dividends received deduction litigation in Montana and Wisconsin • Connecticut digital goods sales tax legislation • California False Claims Act: Staving off the Sharks • Illinois passes mobile workforce safe harbor Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 76 (Update for Week of September 15, 2019) On this week’s episode: • A primer on multistate taxation of business and nonbusiness income Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify
The SALT Show Episode 75 (Update for Week of September 9, 2019) On this week’s episode: • An overview of the South Carolina Administrative Court in Amazon Services LLC v. Department of Revenue • A status update on Normand v. Wal-Mart.com USA LLC Links to share the podcast with colleagues: bakerbotts.com, iTunes, Stitcher, GooglePlay, Podbean, Spotify