California Residency

California imposes an income tax on the entire taxable income of state residents. For those individuals seeking to avoid taxation by the state, the question becomes: what makes a California resident for income tax purposes? In this podcast we provide a brief overview of the various legal concepts involved in and tests applied during the residency analysis.

This episode of the SALT Shaker podcast is hosted by Chris Lee, an associate with the state and local tax team of Eversheds Sutherland law firm in the Atlanta, GA office. He is joined by Alexandra Louderback, an associate with the state and local tax team in the Sacramento, CA office.

Hosts:

Chris Lee, Eversheds Sutherland, Atlanta, GA

Alexandra Louderback, Eversheds Sutherland, Sacramento, CA

This podcast is hosted by Tim Gustafson, Partner, state and local tax team of Eversheds Sutherland law firm in the Sacramento, California office, and features excerpts from the webcast of a casual conversation with Peter Blocker, Vice President of Tax Policy at CalTax. Tim speaks with Peter about his role at CalTax, as well as how the organization is analyzing certain California tax-related legislation, current bills he is following, and the impact of COVID-19 on his organization’s work.

To learn more about the California Taxpayers Association (CalTax), please click here: http://www.caltax.org/.

Webcast: Click on this link if you would like to listen to the hour-long version of the webcast: https://us.eversheds-sutherland.com/Events/232475/A-cup-of-coffee-with-Peter-Blocker-Vice-President-of-Policy-at-CalTax.

Hosts:

Tim Gustafson, Partner, Eversheds Sutherland, Sacramento, CA – https://us.eversheds-sutherland.com/People/Timothy-A-Gustafson

This podcast is hosted by Open Weaver Banks, Counsel, state and local tax team of Eversheds Sutherland law firm in the New York City office, and features excerpts from the webcast of a casual conversation with Duncan Riley, Director of the Conciliation Bureau at the NYC Department of Finance.

Open and her colleague Eric Tresh, Partner, state and local tax team in the Atlanta, GA office ask Duncan about his perspective on the New York City Conciliation Bureau’s role in heading off litigation and resolving tax disputes, as well as the impact of COVID-19 on his Department’s work.

Webcast: Click on this link if you would like to listen to the hour-long version of the webcast: https://us.eversheds-sutherland.com/Events/231737/A-cup-of-coffee-with-Duncan-Riley-NYC-Department-of-Finance.

Hosts:

Eric Tresh, Partner, Eversheds Sutherland, Atlanta, GA – https://us.eversheds-sutherland.com/People/Eric-S-Tresh 

Open Weaver Banks, Counsel, Eversheds Sutherland, New York City – https://us.eversheds-sutherland.com/People/Open-Weaver-Banks 

Learn how your company may benefit from special property tax relief provisions that may apply to disaster declarations concerning COVID-19 including:

• How to file claims
• The importance of statutes of limitations
• Quantifying damages
• Comparison with business interruption insurance claims

Webcast:
To view the entire webcast, “COVID-19 Property Tax Relief Opportunities” -- https://us.eversheds-sutherland.com/Events/231363/COVID-19-property-tax-relief-opportunities.

Presenters:

Fred Nicely, Senior Tax Counsel, Council on State Taxation (COST) – https://www.cost.org/about-cost/staff/fredrick-j.-nicely/

Eric Tresh, Partner, Eversheds Sutherland – https://us.eversheds-sutherland.com/People/Eric-S-Tresh

Douglas Mo, Of Counsel, Eversheds Sutherland – https://us.eversheds-sutherland.com/People/Douglas-Mo

This podcast discusses issues taxpayers should consider when appealing proposed assessments including:

• The risk that states can increase tax assessments after appeal
• Strategies to limit the risk of increases to assessments

This podcast discusses a recent Florida Technical Assistance Advisement concerning the communications services tax treatment of internet-based streaming video.

This podcast discusses state and local tax issues arising from the COVID-19 crisis including:

• The impact on state credits and incentives
• The impact to property tax valuations
• Tax withholding obligations
• Emergency powers of Governors and Tax Commissioners

This podcast discusses a recent Washington B&O decision and a recent California OTA decision concerning:

• The WA B&O taxation of services conducted out of state for in state customers
• The application of the CA LLC tax to a business that ceased activity in the state

This podcast provides an overview of Multistate Tax Commission audits. It discusses:

• The MTC audit selection process
• MTC audit statistics
• Strategies and considerations for MTC audits

This podcast discusses the recently passed Maryland digital advertising tax, which proposes a first of its kind state tax on digital advertising imposed on gross revenues of up to 10%. The bill awaits Governor Larry Hogan’s signature – and he is expected to veto it. Our State and Local Tax team provides a ten minute update on everything you need to know about this first-of-a-kind state tax, including its status, applicability and the legal challenges that are expected if it becomes law.