The State Tax Show

Phasing Out Corporate Income Taxes - North Carolina Edition

BakerHosts | BakerHostetler — Mon, 29 Nov 2021 00:15:00 -0600

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 corporate franchise tax.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Don't Pick Me! The Multistate Tax Commission Audit Nomination Process

BakerHosts | BakerHostetler — Mon, 22 Nov 2021 00:15:00 -0600

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.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Are Decentralized Sales Tax Regimes Vulnerable to Lawsuits?

BakerHosts | BakerHostetler — Mon, 15 Nov 2021 00:15:00 -0600

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 commerce? Matt Hunsaker discusses.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

You Can Say That, But It Will Cost You - The 1st Amendment and State Taxation

BakerHosts | BakerHostetler — Mon, 25 Oct 2021 00:15:00 -0600

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 discusses.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

What Lies Beneath - When Does the Sales Tax Manufacturing Exemption Start?

BakerHosts | BakerHostetler — Tue, 12 Oct 2021 00:15:00 -0600

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.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

When States Export Their Tax Burden - Washington Bank Surcharge

BakerHosts | BakerHostetler — Mon, 04 Oct 2021 00:15:00 -0600

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 apply to large out-of-state companies did not violate the Commerce Clause.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

A 30,000 Foot Look at State Taxation of Corporate Aircraft

BakerHosts | BakerHostetler — Mon, 27 Sep 2021 00:15:00 -0600

Matt Hunsaker highlights some issues that should be considered when purchasing a company jet, including sales tax and property tax.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

State Taxation of Software Part 3: Software-Related Services

BakerHosts | BakerHostetler — Mon, 20 Sep 2021 00:15:00 -0600

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 help make sense of the chaos.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

One Simple Trick for Cutting Your State Taxes in Half

BakerHosts | BakerHostetler — Mon, 13 Sep 2021 00:15:00 -0600

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 wholesalers. He also discusses how this case may affect the cost-of-goods-sold deduction for leasing companies.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Statues, Texas Apportionment (Sirius XM), and Maryland Digital Ad Tax Regs

BakerHosts | BakerHostetler — Mon, 06 Sep 2021 00:15:00 -0600

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 the Maryland Comptroller's proposed regulations for sourcing receipts under the Maryland digital advertising tax.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

State Taxation of Software Part 2 - Custom v. Canned Software

BakerHosts | BakerHostetler — Mon, 30 Aug 2021 00:15:00 -0600

In this episode Matt Hunsaker explores ways in which states tax custom software differently than prewritten or canned software.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Everything About State Taxation of Software - Part 1

BakerHosts | BakerHostetler — Mon, 16 Aug 2021 00:15:00 -0600

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 software into definitions of tangible personal property.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

More Musings on Digital Advertising Taxes

BakerHosts | BakerHostetler — Mon, 09 Aug 2021 00:15:00 -0600

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 advertising tax.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Mike Semes Article: https://www.bakerlaw.com/articles/michael-semes-article-discusses-digital-advertising-tax-bills-under-consideration-in-massachusetts

Sales Tax is Tricky - The Manufacturing Exemption

BakerHosts | BakerHostetler — Mon, 02 Aug 2021 00:15:00 -0600

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.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Bears & California's SALT Cap Workaround

BakerHosts | BakerHostetler — Mon, 26 Jul 2021 00:15:00 -0600

Matt Hunsaker gives an overview of the recently enacted passthrough workaround to the $10,000 state and local tax deduction cap.

Questions & Comments - mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

A Sales Tax Win for SaaS

BakerHosts | BakerHostetler — Mon, 19 Jul 2021 00:15:00 -0600

Arkansas has issued a legal opinion treating SaaS as a nontaxable service when it is hosted remotely. Matt Hunsaker breaks down the issues.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Data Processing, PL 86-272, and the MTC Partnership Tax Project

BakerHosts | BakerHostetler — Mon, 12 Jul 2021 00:15:00 -0600

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 project on state taxation of partnerships.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Blacklisted! (A Questionable Scheme for State Taxation of Multinationals)

BakerHosts | BakerHostetler — Mon, 05 Jul 2021 00:15:00 -0600

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.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Is Your Company Due a Massachusetts Sales Tax Refund for Software?

BakerHosts | BakerHostetler — Mon, 28 Jun 2021 00:15:00 -0600

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 jump through all of the Commissioner's regulatory hoops. Matt Hunsaker breaks down the decision.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

NJ Nexus Initiative & Seattle Payroll Tax Update

BakerHosts | BakerHostetler — Mon, 21 Jun 2021 00:15:00 -0600

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 before 2019. In addition, a Washington trial court has upheld the Seattle payroll expense tax in the face of constitutional challenges. Matt Hunsaker discusses both developments.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Dodging the California Foreign Tax Bullet - AB 71

BakerHosts | BakerHostetler — Mon, 14 Jun 2021 00:15:00 -0600

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 this session, but the policies may not be entirely dead.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

A Step Backwards on Alternative Apportionment - Guest Mike Semes

BakerHosts | BakerHostetler — Mon, 07 Jun 2021 00:15:00 -0600

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.

Questions & Comments: mhunsaker@bakerlaw.com and msemes@bakerlaw.com

bakerlaw.com/matthunsaker

Did Texas Make It Easier to Get Tax Cases into Court?

BakerHosts | BakerHostetler — Tue, 01 Jun 2021 00:15:00 -0600

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 longtime Texas tax litigator, breaks down these two bills currently sitting on the Governor's desk (as of June 1, 2021).

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

What Every Delaware Entity Needs to Know About Unclaimed Property Legislation

BakerHosts | BakerHostetler — Mon, 24 May 2021 00:15:00 -0600

Delaware has proposed many changes to its controversial unclaimed property regime, including contingency fee auditing practices. Matt Hunsaker breaks down some of the proposals.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

The Final Three Fall - Economic Presence & Marketplace Facilitator Tax Law Update

BakerHosts | BakerHostetler — Mon, 17 May 2021 00:15:00 -0600

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 (maybe). Matt Hunsaker explains.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Washington's New Capital Gains Tax: a Stepping Stone to an Income Tax?

BakerHosts | BakerHostetler — Mon, 10 May 2021 00:15:00 -0600

Last week, Governor Inslee signed SB 5096, which enacted a 7% individual capital gains tax. What does this mean for the future of a progressive income tax in Washington? Will it survive a court challenge? Matt Hunsaker breaks it down on this week's show.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

MTC Uniformity Projects: Partnerships & Digital Products

BakerHosts | BakerHostetler — Mon, 03 May 2021 00:15:00 -0600

In April 2021, the Multistate Tax Commission's Uniformity Committee met to discuss two new projects: a broad exploration of uniformity in state taxation of partnerships and state taxation of digital goods and services. Matt Hunsaker breaks down these nascent developments.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

What is Unclaimed Property/Escheat?

BakerHosts | BakerHostetler — Mon, 26 Apr 2021 00:15:00 -0600

What in the world is unclaimed property and escheat? And why are tax people dealing with it? Matt Hunsaker gives a basic high-level overview of the world of unclaimed property.

Questions & Comments: mhunsaker@bakerlaw.com

Tulsa Race Massacre Info: https://www.tulsa2021.org/

Agency Deference in State Tax Cases (and UNO rules)

BakerHosts | BakerHostetler — Mon, 19 Apr 2021 00:15:00 -0600

Courts notoriously give deference to state tax agencies in interpreting tax laws. But is the tide changing for taxpayers? Matt Hunsaker puts Georgia's Taxpayer Fairness Act into context.

Questions & Comments: mhunsaker@bakerlaw.com

www.bakerlaw.com/matthunsaker

Sports Betting - States Getting a Piece of the Tax Action

BakerHosts | BakerHostetler — Mon, 12 Apr 2021 00:15:00 -0600

Since the May 2018 Murphy v. NCAA US Supreme Court decision, states have been able to authorize and tax sports betting. Twenty-six states and the District of Columbia have done so. In this week's show, Matt Hunsaker explains the sudden shift, including some sports wagering taxes passed this year.

Questions & Comments: mhunsaker@bakerlaw.com

Link to NY Gaming Study: https://www.gaming.ny.gov/pdf/Spectrum%20New%20York%20Gaming%20Study%20Executive%20Summary,%20Final.pdf

bakerlaw.com/matthunsaker

State Transfer Pricing Update: SITAS is Alive, APAs, and Tax Amnesty

BakerHosts | BakerHostetler — Mon, 05 Apr 2021 00:15:00 -0600

After a 4 1/2 year hiatus, the Multistate Tax Commission has met to revive the State Intercompany Transactions Advisory Service Committee (SITAS). Matt Hunsaker talks about the committee meeting and other recent happenings in state tax transfer pricing.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

The Latest in the World of Property Tax

BakerHosts | BakerHostetler — Mon, 29 Mar 2021 00:15:00 -0600

Listeners in the property tax world have been clamoring for an update. Here is the latest in property taxes: pandemic implications, dark stores, intangibles, and more. Dave Ebersole joins Matt Hunsaker in the virtual studio to offer his insights.

Questions & Comments: debersole@bakerlaw.com mhunsaker@bakerlaw.com

Federalism Showdown: Does ARPA Prohibit State Tax Cuts?

BakerHosts | BakerHostetler — Mon, 22 Mar 2021 00:15:00 -0600

Tucked away in the American Rescue Plan Act of 2021 is a provision that prohibits states from using the $350 billion in state and local relief money to fund tax cuts. What does this mean for state tax policy? What does this mean for federalism and anti-commandeering? Matt Hunsaker explains.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

New Taxes on Consumer Data Collectors

BakerHosts | BakerHostetler — Mon, 15 Mar 2021 00:15:00 -0600

New York has proposed an excise tax on companies that collect consumer data (SB 4959). The tax is a per-consumer head tax and could cost taxpayers millions of dollars each month. Will this tax affect you? Matt Hunsaker breaks down the details in this week's episode.

Questions/Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

What Does a Broken Tooth Have to Do with Nexus Studies?

BakerHosts | BakerHostetler — Mon, 08 Mar 2021 00:15:00 -0600

In this week's episode, Matt Hunsaker equates regular state tax nexus studies with regular visits to the dentist. Things can go bad if you skip either. Learn more about what goes into a nexus study and why now is the best time ever to do one.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

When State Tax Agencies Speak from Both Sides of the Mouth

BakerHosts | BakerHostetler — Mon, 01 Mar 2021 00:15:00 -0600

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 position. Matt Hunsaker breaks down the Wisconsin Court of Appeals decision preventing the Department from deviating from its published guidance.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

California Tax Increases? The Lowdown on AB 71

BakerHosts | BakerHostetler — Mon, 22 Feb 2021 00:00:00 -0600

The California legislature introduced AB 71 to provide a comprehensive plan to address statewide homelessness. In January, it was amended to add various tax provisions. Big ones. Matt Hunsaker breaks down what this means for those doing business or living in California.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Breaking: Maryland Overrides Veto of Digital Advertising Tax

BakerHosts | BakerHostetler — Mon, 15 Feb 2021 00:15:00 -0600

Last Friday, the Maryland General Assembly voted to override last year's veto of the digital advertising tax (H.B. 732). The Assembly has also introduced legislation to prevent taxpayers from overtly passing on the tax to Maryland advertising consumers. Matt Hunsaker forecasts what will become of the tax and how the Permanent Internet Tax Freedom Act plays into tax challenges.

Prior Episodes on Digital Advertising:

https://www.bakerlaw.com/podcasts/taxing-digital-advertising-a-roundtable-discussion

https://www.bakerlaw.com/podcasts/digital-advertising-taxes-will-maryland-strike-back

Questions & Comments: mhunsaker@bakerlaw.com

Tech & Tax: Roundup on State Taxation of Technology

BakerHosts | BakerHostetler — Mon, 08 Feb 2021 00:00:00 -0600

Matt Hunsaker does a rapid fire analysis of various state and local tax issues in the technology space. Stay tuned for an update on software and cloud computing.

Questions & Comments: mhunsaker@bakerlaw.com

www.bakerlaw.com/matthunsaker

Deep in the Heart of Texas Franchise Tax Sourcing Rules

BakerHosts | BakerHostetler — Mon, 01 Feb 2021 00:00:00 -0600

In mid-January, the Texas Comptroller issued controversial amendments to its franchise (margin) tax apportionment sourcing rules. Are the rules an administrative drift towards market-based sourcing? Matt Hunsaker breaks down new rules for services, advertising, net losses (Hallmark), internet hosting, and more.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

How Will States Tax Forgiven PPP Loans?

BakerHosts | BakerHostetler — Mon, 25 Jan 2021 00:15:00 -0600

The CARES Act created the Paycheck Protection Program. The PPP allowed businesses to secure forgivable SBA loans. Federal taxation of forgiven loans and related expenses are quite favorable - will states follow suit? Matt Hunsaker explains.

Submit your Women in State Tax nominations here: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Who Says You Can't Get Into Federal Court? A Primer on the Tax Injunction Act

BakerHosts | BakerHostetler — Mon, 18 Jan 2021 00:15:00 -0600

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 available to taxpayers to get into federal court.

Questions/Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Falling Dominoes: Economic Presence Nexus Update (Sales & Income)

BakerHosts | BakerHostetler — Mon, 11 Jan 2021 00:15:00 -0600

And then there were three . . . Florida, Kansas, and Missouri don't have economic presence or marketplace facilitator sales tax laws on the books. Will that change this session? Will sales tax nexus laws bleed over on the income tax front? Matt Hunsaker addresses these issues in this week's episode.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

The Neverending Story: California FTB Regulation Projects

BakerHosts | BakerHostetler — Mon, 04 Jan 2021 00:15:00 -0600

Since 2017, the California Franchise Tax Board has been working on revisions to its regulations for market-based sourcing regulation for income from services and intangibles and for petitioning for alternative apportionment. Could these projects cross the finish line in 2021? How are these projects relevant to businesses outside California? Check out this episode for Matt Hunsaker's thoughts.

Questions & Comments: mhunsaker@bakerlaw.com

New Hampshire v. Massachusetts - Are There Broader State Tax Implications?

BakerHosts | BakerHostetler — Mon, 28 Dec 2020 00:15:00 -0600

Massachusetts is taxing nonresidents who are working outside Massachusetts due to COVID-19. Seems unfair? Well New Hampshire agrees and has asked the US Supreme Court to allow it to bring suit against Massachusetts. Matt Hunsaker explains why this case is important and how it could have implications for states that use the far-reaching "convenience of the employer" approach to taxing nonresidents working at home.

Thank you for listening and making Season 3 such a success!

Questions/Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Taxing Santa - A Satirical Summary of 2020 State Tax Issues

BakerHosts | BakerHostetler — Mon, 21 Dec 2020 00:15:00 -0600

In this light-hearted episode, Matt Hunsaker explains how Wayfair, marketplace facilitator laws, false claims acts, economic nexus, the manufacturing exemption, and other issues apply to Santa Claus.

Questions/Comments - mhunsaker@bakerlaw.com

Women in State Tax #3 - Beth Sosidka & Angela Miele

BakerHosts | BakerHostetler — Mon, 14 Dec 2020 00:15:00 -0600

This week Matt Hunsaker interviews two very special guests for Part III in the series Women in State Tax:

Beth Sosidka (AT&T - Tax Director of External Tax Policy) and Angela Miele (Motion Picture Association - Vice President State Government Affairs and Tax Policy).

Both have long careers in state and local tax, with special expertise in navigating tax policy. Check out their stories and career advice!

Questions & Comments: mhunsaker@bakerlaw.com

Beth's awesome drawings on Instagram: @mompaintspets

Tax & False Claims Acts - Will DC Authorize Bounty Hunters?

BakerHosts | BakerHostetler — Mon, 07 Dec 2020 00:15:00 -0600

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 despite near universal opposition. In this episode Matt Hunsaker breaks down what this means for your company.

Questions & Comments: mhunsaker@bakerlaw.com

Register for the Telecommuting State Tax Webinar here:

https://www.bakerlaw.com/events/webinar-practical-solutions-to-tax-issues-facing-employers-with-increased-telecommuting

What Happened at the Multistate Tax Commission Annual Committee Meetings?

BakerHosts | BakerHostetler — Mon, 30 Nov 2020 11:15:00 -0600

Throughout November, various Multistate Tax Commission committees held virtual annual meetings (due to COVID). In this episode, Matt Hunsaker runs down the highlights from each meeting, including technical corrections to RAR/partnership audit rules, PL 86-272, passthrough entity studies, gross receipts taxes, audit manual updates, and much more!

Questions and Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

The Other Elections: State & Local Tax Ballot Results

BakerHosts | BakerHostetler — Mon, 23 Nov 2020 00:15:00 -0600

Everyone has been fixated on the presidential and congressional elections. But this election was chock full of state and local tax ballot measures. Some passed, some didn't - Matt Hunsaker breaks down the results in Arizona, California, Colorado, Illinois, and Oregon, not to mention the Business Tax Overhaul and Overpaid Executive Tax initiatives in San Francisco.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

#Prop19 #Prop22 #Prop15 #split-rollpropertytax #sanfrancisco #overpaidexecutivetax #businesstaxoverhaul #givethanks

Did the IRS Bless the Passthrough Entity Workaround to the $10K SALT Cap?

BakerHosts | BakerHostetler — Mon, 16 Nov 2020 00:15:00 -0600

For three years, states and taxpayers have been looking for novel ways to get around the federal TCJA's $10,000 cap on deducting state and local taxes. The IRS just released Notice 2020-75, which appears to bless states' passthrough entity tax workaround regimes. But there is a lot more below the surface. There will be winners, losers, and continuing ambiguity. Matt Hunsaker breaks down the issues.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Women in State Tax #2 (Nancy Prosser and Jenny Burleson)

BakerHosts | BakerHostetler — Mon, 09 Nov 2020 07:00:00 -0600

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 experiences in government service.

To reach Nancy: nprosser@mtc.gov

Question or comments: mhunsaker@bakerlaw.com

I'll Take Civ Pro for $400 - The Jeopardy Productions Case & Due Process

BakerHosts | BakerHostetler — Mon, 02 Nov 2020 00:15:00 -0600

For many, Commerce Clause nexus protections seem to be getting porous. In this week's show, Matt Hunsaker reviews Robinson v. Jeopardy Productions Inc. (Louisiana) and reminds taxpayers of the importance of paying attention to Due Process jurisdictional protections.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Digital Advertising Taxes - Will Maryland Strike Back?

BakerHosts | BakerHostetler — Mon, 26 Oct 2020 09:30:00 -0600

Back in Episode 95 (May 7, 2020), the BakerHostetler team broke down the problems with digital advertising taxes, including the Maryland proposal (HB 732). On this week's show Matt Hunsaker talks about the Maryland Legislature's anticipated effort to override the Governor's veto of HB 732.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Streaming Services - A Square Peg in a Round Tax Hole

BakerHosts | BakerHostetler — Mon, 19 Oct 2020 14:29:00 -0600

This week you have a rare opportunity: you get to use a service and learn about its taxability at the same time! Just about everyone uses streaming services for music, video, and more. But do you know how states tax these services? In this week's episode, Dave Ebersole joins Matt Hunsaker in the virtual studio to explain.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Did the NBA Bubble Save Taxes? + CA Disclosure Bill Veto

BakerHosts | BakerHostetler — Mon, 12 Oct 2020 23:03:00 -0600

The NBA finals are now over - congrats to the LA Lakers. But did holding the playoffs in Florida save the players on state income taxes? Matt Hunsaker discusses that question in this week's episode. Plus, an update on the recently vetoed corporate tax disclosure bill in California.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Bad Debts - A State Income & Sales Tax Perspective

BakerHosts | BakerHostetler — Mon, 05 Oct 2020 12:12:00 -0600

It's no mystery that when times are hard, bad debts skyrocket. But how do businesses handle bad debts for state income and sales tax purposes? Matt Hunsaker hits the high points in this week's episode.

Questions and Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Women in State Tax (Part 1): Kate Pascuzzi and Karen DiNuzzo-Wright

BakerHosts | BakerHostetler — Mon, 28 Sep 2020 08:30:00 -0600

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 ConocoPhillips) and Karen DiNuzzo-Wright (Director of State Income Tax Strategy and Compliance at Walmart). They share their wisdom for those just starting out, along with some hilarious anecdotes of discovering their common roots.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

State Tax in Transactions: Post Closing Issues (Part IV)

BakerHosts | BakerHostetler — Mon, 21 Sep 2020 10:05:00 -0600

Don't rest on your laurels because the closing ink has dried! In this final episode of the series on state and local tax issues in M&A, Matt Hunsaker addresses some of the issues that arise after closing and how to prepare for them, including tax sharing agreements, transition service agreements, voluntary disclosure agreements for lemon purchases, and more.

Previous Episodes in M&A Series:

Part 1 - Perspectives of M&A Lawyers

Part 2 - Expanding Nexus Footprint

Part 3 - Apportionment & Unitary Combination

Questions and Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Picture of Roscoe

State Tax in Transactions: Apportionment & Combination Implications (Part III)

BakerHosts | BakerHostetler — Mon, 14 Sep 2020 10:41:00 -0600

In part 3 of our journey through SALT issues in M&A transactions, Matt Hunsaker highlights a few apportionment, unitary combination, and NOL usage implications that should be on your radar whenever you are involved in a transaction.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

State Tax in Transactions - Expanding Nexus Footprint (Part II)

BakerHosts | BakerHostetler — Mon, 07 Sep 2020 10:31:00 -0600

M&A transactions can have big implications for your company's nexus footprint. In part two of the series on M&A transactions, Matt Hunsaker breaks down nexus issues that should be on your radar if your company is engaging in an M&A transaction and how you can proactively enter into M&A transactions to clean up your nexus footprint.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Show Archives: https://www.bakerlaw.com/podcasts?SeriesID=180851

State Tax in Transactions: Perspectives of M&A Lawyers (Part I)

BakerHosts | BakerHostetler — Mon, 31 Aug 2020 11:21:00 -0600

Gone are the days when you could blow off state and local taxes in transactions! Erica Svboda and Ryan Gorsche - M&A lawyers in Baker Hostetler's M&A Team join Matt Hunsaker in the virtual studio to provide background on how merger and acquisition transactions work and how to address SALT issues.

Interview Starts at 3:37

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Leaving on a Jet Plane: How to Change Tax Residency

BakerHosts | BakerHostetler — Mon, 24 Aug 2020 10:45:00 -0600

Many people are looking to move out of high tax jurisdictions - for a variety of tax and non-tax reasons. State tax officials audit residency changes with vigor. Betsy Smith joins Matt Hunsaker in the virtual studio to discuss best practices in formulating a plan to change tax residencies and minimize the audit pain.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

BEPS 2.0 - International Tax Reform Primer for SALT Experts

BakerHosts | BakerHostetler — Mon, 17 Aug 2020 16:31:00 -0600

It can be a little intimidating for a state tax expert to stand around the water cooler with international tax experts that casually throw around terms like BEPS, Pillar 1, Pillar 2, Digital Services Taxes, OECD, GloBE, etc. This episode is longer than usual, but worth the time if you want to understand at a high level what is going on with international tax reform.

Brian Davis joins Matt Hunsaker in the virtual studio to get you up to speed! Come listen to the many parallels between international tax and SALT. And stay tuned for Part 2 in several weeks.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Tax Crimes - A White Collar Perspective

BakerHosts | BakerHostetler — Mon, 10 Aug 2020 14:09:00 -0600

The list of state and local tax crimes seems endless: from fraud to operating a retail location without a sales tax permit. Shawn Cleveland and Robb Adkins from the Baker Hostetler white collar litigation team join Matt Hunsaker to discuss how to approach a criminal tax investigation.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Will the HEALS Act Take Mobile Workforce Tax Relief Across the Finish Line?

BakerHosts | BakerHostetler — Mon, 03 Aug 2020 23:09:00 -0600

For the last decade, the Mobile Workforce State Income Tax Simplification Act has languished in Congress. Will it get passed by piggybacking on the HEALS Act? Matt Hunsaker explains the history of the Act, the latest iteration (Remote and Mobile Worker Relief Act, S. 3995), and the unexpected inclusion in the HEALS Act.

Comments & Questions? mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Tying Up Loose Ends - Updates on Past Episodes

BakerHosts | BakerHostetler — Mon, 27 Jul 2020 11:38:00 -0600

Matt Hunsaker provides updates on various topics discussed in prior episodes including:

Pennsylvania court rules on sales other than sales of TPP (Synthes)
DC expansion of sales tax on digital advertising dies...for now
Seattle payroll tax passes without signature
Oregon CAT rules finalized
California Court of Appeal opines on San Francisco Homelessness Gross Receipts tax (City & County of San Francisco v. All Persons Interested in the Matter of Proposition C)

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Tax Drama in Pennsylvania - A House Divided

BakerHosts | BakerHostetler — Mon, 20 Jul 2020 16:38:00 -0600

What happens when state officials can't agree on their tax litigation position? Mike Semes joins the show to discuss two Pennsylvania cases: D&R Sports Inc. and Synthes USA HQ, Inc. As a bonus, what is the future of market-based sourcing in Pennsylvania?

A Case Study in Local Tax: Seattle's Payroll Tax

BakerHosts | BakerHostetler — Mon, 13 Jul 2020 06:59:00 -0600

The Seattle City Council recently passed a new employer-side payroll tax to fund city services, particularly homelessness services. Matt Hunsaker breaks down this new local tax proposal and explains its parallels to other city taxes . . . some may be coming your way soon!

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Check out other BakerHosts podcasts sponsored by Baker Hostetler: https://www.bakerlaw.com/podcasts

Marketplace Facilitators - Sales Tax Uniformity Projects

BakerHosts | BakerHostetler — Mon, 06 Jul 2020 12:15:00 -0600

Almost all states have adopted marketplace facilitator laws, which require online platform operators to collect sales tax on behalf of sellers. But the laws are a patchwork of different rules and definitions. In this episode, Matt Hunsaker discusses efforts to promote uniformity, including the Multistate Tax Commission, Uniform Law Commission, National Conference of State Legislatures, and the Council on State Taxation.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

Will California Publish Your Company's Tax Information?

BakerHosts | BakerHostetler — Mon, 29 Jun 2020 15:20:00 -0600

The California senate just passed Senate Bill 972, which would publish confidential taxpayer information on a California state website. If this bill becomes law, will your company's tax information be subject to public scrutiny? Matt Hunsaker breaks down what you need to know.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

The Permanent Internet Tax Freedom Act

BakerHosts | BakerHostetler — Mon, 22 Jun 2020 05:00:00 -0600

Check your Internet access bills for July - some of you might no longer be paying sales tax. On this week's episode, Matt Hunsaker provides the history of the Internet Tax Freedom Act and what it means for a half dozen states who are losing their grandfathered taxing ability on July 1, 2020.

Questions & Comments: mhunsaker@bakerlaw.com

www.bakerlaw/matthunsaker

100th Episode! - Answering Your SALT Questions from the Mailbag

Baker & Hostetler LLP — Mon, 15 Jun 2020 05:00:00 -0600

To celebrate his 100th state tax podcast episode, Matt Hunsaker answers listener questions:

How do I learn about state tax now that my promotion makes me responsible for state taxes?
What will the SALT landscape look like in 20 years?
What happens when more than one state can impose sales tax on a transaction?

Questions or Comments? mhunsaker@bakerlaw.com

www.bakerlaw.com/matthunsaker

Oregon CAT Rules & Portland Local Taxes

Baker & Hostetler LLP — Mon, 08 Jun 2020 23:56:00 -0600

Wild times in Oregon! Matt Hunsaker breaks down the latest administrative rule proposals for the Oregon Commercial Activity Tax and the recently passed Portland ballot proposal to impose local taxes to fund homelessness services.

Questions or Comments? mhunsaker@bakerlaw.com

www.bakerlaw.com/matthunsaker

Important SALT Principles from 2 Washington B&O Tax Cases

Baker & Hostetler LLP — Mon, 01 Jun 2020 23:25:00 -0600

Matt Hunsaker breaks down a couple Washington Business & Occupation tax cases and explains how these principles apply to taxes nationwide.

Washington Bankers Association v. State of Washington gives taxpayers Commerce Clause ammunition against discriminatory exportation of taxes to out-of-state companies.

Lending Tree, LLC v. State of Washington Dept. of Revenue reins in overreaching efforts to look through to a customer's customers in applying market-based sourcing of services.

Questions for the mailbag: mhunsaker@bakerlaw.com

www.bakerlaw.com/matthunsaker

California Rundown on State & Local Taxes

Baker & Hostetler LLP — Tue, 26 May 2020 14:02:00 -0600

Matt Hunsaker runs through the latest state and local tax developments in California:

NOL limitations and other tweaks to address budget shortfalls
Emergency marketplace facilitator/seller regulations #wayfair
Legislative status of extending False Claims Act to tax claims
Proposition 13 property tax initiatives:
Family Home Protection and Fairness in Property Tax Reassessments Act
California Schools and Local Communities Funding Act of 2020
Disaster relief for California properties losing value due to COVID-19 stay home orders
Litigation on the supermajority requirement for special local taxes (San Francisco)

Submit your mailbag questions: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

How Will COVID-19 Affect State Budgets & Taxes?

Baker & Hostetler LLP — Mon, 18 May 2020 23:45:00 -0600

State budgets are in dire straits due to COVID-19. How will they respond? Do they have sufficient rainy day funds? Are new taxes or tax hikes in the future? Matt Hunsaker invites Mike Semes into the virtual studio for a discussion on this thorny problem.

Questions or Comments: mhunsaker@bakerlaw.com

COVID-19 Resource Center

Taxing Digital Advertising: A Roundtable Discussion

Baker & Hostetler LLP — Thu, 07 May 2020 16:40:00 -0600

Matt Hunsaker brings digital assets and data management law expert, Jerry Ferguson, and state tax colleagues, Mike Semes and Dave Ebersole into the virtual studio for a roundtable discussion on policy issues flowing from the latest trend towards taxing digital advertising services.

*Note: since publication, the Maryland tax bill has been vetoed.

Read the latest blog post on this issue: https://www.adttorneyslawblog.com/advertising/maryland-and-other-states-weighing-taxes-on-digital-ads/

Jerry Ferguson: https://www.bakerlaw.com/GeraldJFerguson

Mike Semes: https://www.bakerlaw.com/MichaelJSemes

Dave Ebersole: https://www.bakerlaw.com/DavidDEbersole

Questions, Comments, Requests? mhunsaker@bakerlaw.com

https://www.bakerlaw.com/matthunsaker

Texas Apportionment Cases: Lockheed and SiriusXM

Baker & Hostetler LLP — Wed, 06 May 2020 16:05:00 -0600

Matt Hunsaker breaks down two recent Texas cases addressing franchise tax apportionment (and COGS): Lockheed Martin Corp. v. Hegar and Hegar v. SiriusXM Radio Inc. Find out how these cases might affect you!

Comments, Feedback, Requests: mhunsaker@bakerlaw.com

www.bakerlaw.com/matthunsaker

Multistate Tax Commission Uniformity Projects: Finnigan & PL 86-272

Baker & Hostetler LLP — Tue, 28 Apr 2020 15:20:00 -0600

The Multistate Tax Commission just finished its spring meetings. Matt Hunsaker provides an update on MTC personnel and two important uniformity projects: the model combined reporting statute for the Finnigan approach and the update to the Statement of Information on PL 86-272, which addresses whether online activities negate protections against state income taxes.

Questions, comments, corrections? mhunsaker@bakerlaw.com

https://www.bakerlaw.com/MattHunsaker

State Tax COVID-19 and CARES Act Issues

Baker & Hostetler LLP — Tue, 21 Apr 2020 00:30:00 -0600

Breaking down the state tax issues caused by the COVID-19 pandemic (telecommuting, deadlines, etc) and how state tax laws interact with the CARES Act.

Baker Hostetler COVID19/CARES Act Resource Center

https://www.bakerlaw.com/MattHunsaker

Comments, Corrections, & Questions: mhunsaker@bakerlaw.com

Texas Supreme Court COGS Trifecta

Baker & Hostetler LLP — Mon, 13 Apr 2020 18:23:00 -0600

The Texas Supreme Court released three decisions on the Texas franchise tax cost-of-goods-sold deduction. Matt Hunsaker breaks down the Court's decisions.

Opinion Links:

Hegar v. American Multi-Cinema, Inc.

Sunstate Equipment Co., LLC v. Hegar

Hegar v. Gulf Copper and Manufacturing Corp.

Questions or comments? mhunsaker@bakerlaw.com

Why the New State Tax Podcast?

Baker & Hostetler LLP — Wed, 04 Mar 2020 09:00:00 -0600

Welcome to The State Tax Show! In this episode, longtime state tax podcaster, Matt Hunsaker, explains his transition to Baker Hostetler and why he is creating a new podcast feed.

https://www.bakerlaw.com/MattHunsaker

mhunsaker@bakerlaw.com

Each week, Matt Hunsaker engages the state and local tax community (SALT) with a lively show recapping cutting edge SALT developments, explaining foundational state tax issues, and interviewing professionals deep in the SALT mines. Subscribe for weekly downloads straight to your phone.