Working from home some or all of the time has become commonplace and seems likely to continue regardless of what happens with the COVID-19 pandemic. New ways of working require new ways of handling tax withholding. Employers...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
Matt Hunsaker gives an overview of the recently enacted passthrough workaround to the $10,000 state and local tax deduction cap....more
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...more
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...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
Everyone has been fixated on the presidential and congressional elections. But this election was chock full of state and local tax ballot measures. Some passed, some didn't - Matt Hunsaker breaks down the results in Arizona,...more
California voters have passed Proposition 19, which will bring about significant changes in the current law regarding property tax value reassessments. This means time is of the essence for certain property owners to act if...more
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
Don't rest on your laurels because the closing ink has dried! In this final episode of the series on state and local tax issues in M&A, Matt Hunsaker addresses some of the issues that arise after closing and how to prepare...more
9/28/2020
/ Acquisitions ,
Income Taxes ,
Joint Venture ,
Mergers ,
Purchase Agreement ,
SALT ,
Service Agreements ,
State and Local Government ,
State Taxes ,
Tax Liability ,
Tax Planning ,
Voluntary Disclosure Agreement
In part 3 of our journey through SALT issues in M&A transactions, Matt Hunsaker highlights a few apportionment, unitary combination, and NOL usage implications that should be on your radar whenever you are involved in a...more
9/23/2020
/ Acquisitions ,
Business Taxes ,
Income Apportionment ,
Income Taxes ,
Local Taxes ,
Mergers ,
Net Operating Losses ,
Sale of Assets ,
SALT ,
State Taxes ,
Tax Liability ,
Tax Planning ,
Unitary Business
M&A transactions can have big implications for your company's nexus footprint. In part two of the series on M&A transactions, Matt Hunsaker breaks down nexus issues that should be on your radar if your company is engaging in...more
9/22/2020
/ Acquisitions ,
Asset Management ,
Business Taxes ,
Income Taxes ,
Local Taxes ,
Mergers ,
Nexus ,
Physical Presence Test ,
SALT ,
State Taxes ,
Tax Liability ,
Tax Planning
Gone are the days when you could blow off state and local taxes in transactions! Erica Svboda and Ryan Gorsche - M&A lawyers in BakerHostetler's M&A Team join Matt Hunsaker in the virtual studio to provide background on how...more
9/21/2020
/ Acquisitions ,
Buyers ,
Due Process ,
Income Taxes ,
Local Taxes ,
Mergers ,
Purchase Agreement ,
SALT ,
Sellers ,
State Taxes ,
Tax Liability ,
Tax Planning ,
Transfer Taxes
Many people are looking to move out of high tax jurisdictions - for a variety of tax and non-tax reasons. State tax officials audit residency changes with vigor. Betsy Smith joins Matt Hunsaker in the virtual studio to...more
It can be a little intimidating for a state tax expert to stand around the water cooler with international tax experts that casually throw around terms like BEPS, Pillar 1, Pillar 2, Digital Services Taxes, OECD, GloBE, etc....more
9/17/2020
/ Base Erosion Tax ,
BEPS ,
Corporate Taxes ,
Digital Services Tax ,
Income Taxes ,
International Tax Issues ,
Local Taxes ,
Multinationals ,
OECD ,
SALT ,
State Taxes ,
Tax Planning ,
Tax Rates ,
Tax Reform