The State Tax Show

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

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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.

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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.

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

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.

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

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

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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.

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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.

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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.

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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.

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