The State Tax Show

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.

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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.

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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.

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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.

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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.

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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.

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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

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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.

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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: [email protected]

bakerlaw.com/matthunsaker

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.

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