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...more
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....more
Matt Hunsaker highlights some issues that should be considered when purchasing a company jet, including sales tax and property tax....more
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...more
In this episode Matt Hunsaker explores ways in which states tax custom software differently than prewritten or canned software....more
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...more
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....more
Arkansas has issued a legal opinion treating SaaS as a nontaxable service when it is hosted remotely. Matt Hunsaker breaks down the issues....more
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...more
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...more
At the end of 2020, only three states with a sales tax had not passed a marketplace facilitator/economic presence package: Florida, Kansas, and Missouri. After this legislative session, those final three holdouts have fallen...more
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....more
And then there were three . . . Florida, Kansas, and Missouri don't have economic presence or marketplace facilitator sales tax laws on the books. Will that change this session? Will sales tax nexus laws bleed over on the...more
In this light-hearted episode, Matt Hunsaker explains how Wayfair, marketplace facilitator laws, false claims acts, economic nexus, the manufacturing exemption, and other issues apply to Santa Claus....more
12/23/2020
/ Economic Presence Nexus ,
False Claims Act (FCA) ,
Income Taxes ,
Local Taxes ,
Manufacturers ,
Online Marketplace ,
Retailers ,
Sales & Use Tax ,
Sales Tax ,
SALT ,
State Taxes ,
Tax Exemptions
Back in Episode 95 (May 7, 2020), the Baker Hostetler team broke down the problems with digital advertising taxes, including the Maryland proposal (HB 732). On this week's show Matt Hunsaker talks about the Maryland...more
This week you have a rare opportunity: you get to use a service and learn about its taxability at the same time! Just about everyone uses streaming services for music, video, and more. But do you know how states tax these...more
10/28/2020
/ Digital Service Providers ,
Digital Services ,
Digital Services Tax ,
Internet Streaming ,
Legislative Agendas ,
Music Streaming ,
Sales & Use Tax ,
Sales Tax ,
State and Local Government ,
State Legislatures ,
State Taxes ,
Tangible Property ,
Tax Revenues ,
Video Streaming Tax
It's no mystery that when times are hard, bad debts skyrocket. But how do businesses handle bad debts for state income and sales tax purposes? Matt Hunsaker hits the high points in this week's episode....more
10/9/2020
/ Bad Debt ,
Debt Collection ,
Income Taxes ,
Local Taxes ,
Sales Tax ,
SALT ,
State Taxes ,
Tax Credits ,
Tax Deductions ,
Tax Liability ,
Tax Planning ,
Tax Refunds ,
Tax Returns
The list of state and local tax crimes seems endless: from fraud to operating a retail location without a sales tax permit. Shawn Cleveland and Robb Adkins from the BakerHostetler white collar litigation team join Matt...more
9/15/2020
/ Criminal Investigations ,
Criminal Prosecution ,
Local Taxes ,
Sales Tax ,
SALT ,
State Taxes ,
Tax Crimes ,
Tax Evasion ,
Tax Fraud ,
Tax Liability ,
White Collar Crimes