The State Tax Show

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: [email protected]

bakerlaw.com/matthunsaker

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: [email protected]

bakerlaw.com/matthunsaker

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: [email protected]

bakerlaw.com/matthunsaker

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: [email protected]

bakerlaw.com/matthunsaker

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: [email protected]

bakerlaw.com/matthunsaker

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: [email protected]

bakerlaw.com/matthunsaker

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

Questions & Comments: [email protected]

bakerlaw.com/matthunsaker

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: [email protected]

bakerlaw.com/matthunsaker

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: [email protected]

bakerlaw.com/matthunsaker

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: [email protected]

bakerlaw.com/matthunsaker