In this episode of the SALT Shaker Podcast, host Chris Lee discusses recent sales tax rulings from Colorado (PLR-20-2008) and Missouri (Ltr Rul 8095) and an ALJ income tax nexus decision from New York City (In the Matter of Mars Holding Inc.). 

In this episode we discuss, “A Call for Clarity – New York Appeals Deadlines,” an article featured in Tax Notes and written by Ted Friedman, Counsel, Michael Hilkin, Counsel, and Peter Hull. 

Two of these authors, Michael Hilkin and Peter Hull, join host Chris Lee, an Associate in the Atlanta Office, to discuss the state of procedural affairs in New York regarding COVID-19 and their call on Governor Andrew Cuomo (D) to provide clarity to taxpayers by issuing an executive order confirming that his prior executive orders tolling statutes of limitations apply to proceedings before both the state and city tax appeals agencies.

This is episode two of our two-part podcast series based upon our webcast addressing, “SALT Issues Related to Worker Classification and Teleworking.” In this marketplace podcast, we discuss SALT issues that teleworking may create for marketplaces with various business models, and provide tips on how to best position your business for the new normal of permanent remote work.  In episode one we focused on ongoing worker classification disputes in California, as well as other states, and the SALT implications resulting from those disputes.

This episode is hosted by Jeff Friedman, Partner, with the State and Local Tax Team of Eversheds Sutherland in the Washington, DC office. He is joined by two colleagues, Michelle Borens and Charlie Kearns, also partners in the Washington, DC office.

This is episode one of a two part podcast series based upon our webcast addressing “SALT Issues Related to Worker Classification and Teleworking. In this marketplace podcast, we discuss ongoing worker classification disputes in California, as well as other states, and the SALT implications resulting from those disputes. In the next episode, we will discuss SALT issues that teleworking may create for marketplaces with various business models, and provide tips on how to best position your business for the new normal of permanent remote work.

In this episode we discuss two recent developments, including an Oregon decision concerning sales tax on vehicles (EAN Holdings, LLC v Oregon Department of Revenue) and a Texas letter ruling dealing with software as a service and data processing (Texas Private Letter Ruling No. PLR 20180724152951).

This episode is hosted by Chris Lee, Associate, State and Local Tax team in the Atlanta, GA office of Eversheds Sutherland.

In this episode we discuss two recent California decisions, including a Court of Appeal decision concerning property tax escape assessments (Prang v. Los Angeles Cnty. Assessment Appeals Bd., Case No. B301194 (Cal. Ct. App. Aug. 27, 2020) and an Office of Tax Appeals decision concerning nexus for the state’s LLC tax. (In the Matter of the Appeal of Aroya Inv. I, LLC, 2020-OTA-255P (Cal. Office of Tax Appeals Jul. 7, 2020).  

This episode is hosted by Chris Lee, Associate, state and local tax team in the Atlanta, GA office of Eversheds Sutherland – https://us.eversheds-sutherland.com/People/Chris-R-Lee

In this episode we discuss three recent developments, including an electricity tax matter in California (City of Arcata v. Pacific Gas & Electric Co.) a Texas unclaimed property matter (CKD Homes Direct, Ltd v. Comptroller) and a Utah income tax matter.

This episode is hosted by Chris Lee, Associate, state and local tax team in the Atlanta, GA office of Eversheds Sutherland.

In this episode we discuss the top ten issues that should be considered when evaluating and implementing marketplace collection laws. It is excerpted from the third in our series of webcasts on marketplaces. In the prior two webcasts, we talked about marketplace collection legislative changes in the first one and the marketplace litigation cases and other developments in the second one.

This episode is hosted by Chris Lee, Associate, state and local tax team in the Atlanta, GA office of Eversheds Sutherland. The webcast excerpts feature state and local tax team members Michelle Borens, Partner and Liz Cha, Associate in the Washington, DC office.

Webcasts:

If you would like to listen to the hour-long version of this third episode in the webcast series, click here. 

Episode One: “Behind the Eight Ball – A Look at the Past and Present State of Marketplace Laws”

Episode Two: “Stuck in the Middle Again: Latest Developments in Online Marketplace Litigation” 

Host and Participants:

Chris Lee, Associate, Eversheds Sutherland, Atlanta, GA 

Michele Borens, Partner, Eversheds Sutherland, Washington, DC 

Elizabeth Cha, Associate, Eversheds Sutherland, Washington, DC 

This podcast discusses SALT issues concerning mergers and acquisitions that tax professionals should consider including:

• Tax diligence for buyers
• The impact of tax reform on SALT M&A issues
• State transactional and transfer taxes

Hosts:

Todd Betor, Counsel, Washington D.C.
Chris Lee, Associate, Atlanta

The U.S. Supreme Court recently denied cert in Altera Corp. v. Commissioner. This podcast addresses the Altera decision’s impact on transfer pricing and deference. This podcast also addresses prior state transfer pricing decisions and strategies to defend state transfer pricing audits.

For more information on this topic here is a link to a recent article by Eversheds Sutherland.

Hosts:

Justin Brown, Associate, Atlanta
Chris Lee, Associate, Atlanta