Building Your Future at Holland & Knight: Jennifer Karpchuk's Move to Grow the State and Local Tax Practice
5 Key Takeaways | State Tax Litigation
5 Key Takeaways | National State Tax Cases, Issues, and Policy Matters to Watch
5 Key Takeaways | State Sales Tax in 2024: What Every Retailer Needs to Know
Williams Mullen's Comeback Plan: Part I – State & Local Tax (SALT) Compliance During COVID-19: What to Do When You’re Behind
Videocast: SALT Scoreboard – 2019 year in review
Podcast: State Taxation of Digital Health Products
Podcast: South Dakota v. Wayfair
State and Local Taxation: Headline News and Trends (CPE/CLE)
Polsinelli Podcast - Public Policy Issues in 2013
The California Department of Tax & Fee Administration has proposed changes to simplify determining when tangible personal property has been transferred for sales tax calculations....more
State and Local Tax (SALT) Team Co-Chair Jennifer Karpchuk shares why she joined Holland & Knight and what she sought in a lateral move: a large platform and a collaborative culture. She notes the firm offers extensive...more
In one of the first pieces of administrative guidance addressing the sales tax treatment of generative artificial intelligence (AI) services, the Indiana Department of Revenue (DOR) recently issued a revenue ruling confirming...more
In mid-August, Alabama cities and a school district (“localities”) sued the commissioner of the Alabama Department of Revenue seeking, in essence, to “de-simplify” the state’s sales and use tax system. The localities claim...more
In a recently released, nonprecedential decision, the California Office of Tax Appeals (“OTA”) upheld a sales tax assessment of nearly $1 million against an owner/operator of dental practices, finding that the sale of the...more
Since the poles were personal property (i.e., business fixtures), the taxpayer’s purchase was subject to Ohio sales / use tax unless an exemption applied. In Conduent State & Local Solutions, Inc. v. Harris, Ohio BTA Case No....more
On June 30, 2025, Governor Mike DeWine signed Am. Sub. House Bill 96 (H.B. 96 or the Budget Bill) into law. The Budget Bill covers fiscal years 2026–2027. It includes several changes to R.C. 5739 and R.C. 5741, the Ohio...more
On June 16, 2025, the Illinois legislature enacted H.B. 2755 (Public Act 104-0006), which made significant taxpayer-friendly amendments to The Tax Delinquency Amnesty Act (TDAA) and The Retailers’ Occupational Tax (ROT) Act....more
Kilpatrick’s David Hughes recently spoke at the 2025 Sales Tax Institute in Chicago. He addressed numerous issues related to sales and use tax....more
Thanks to three primary revenue bills that were signed into law earlier this year, taxes are going up in the state of Washington, in particular for large service businesses, estates and individuals earning capital gains. ...more
The final day has passed for Governor Abbott to veto legislation that was approved during Texas’ 89th Legislature Regular Session. While the governor has called a special session commencing July 21, he has not identified any...more
State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more
As reported on May 13, 2025, several changes to the Washington state tax laws were passed by lawmakers and delivered to the desk of Governor Ferguson in late April, awaiting his signature to make them law. In the aggregate,...more
Many individuals, wanting to liberate their wallets from taxes, have moved to states like Washington, Nevada, Texas, Florida and other states that have friendly state and local tax regimes. This trend, especially for...more
On March 28, 2025, the Texas Comptroller of Public Account (the “Comptroller”) finalized amendments to Rule 3.330, Data Processing Services, for purposes of the Texas sales and use tax....more
The fun continues with the 89th Regular Session of the Texas Legislature, with several new proposed House Bills that relate to the imposition of Texas taxes. Of the over 100 proposals put forth so far, we’re keeping a closer...more
K&L Gates Tax partner Will LeDoux joins Randy Clark for a discussion of the 2018 Supreme Court case South Dakota v. Wayfair and its impact on sales tax nexus and subsequent transaction considerations....more
Kilpatrick partner Jordan Goodman recently participated in a presentation on state tax litigation at the 31st Annual Paul J. Hartman State and Local Tax Forum in Nashville, Tennessee. * The opinions expressed are those of...more
Members of Kilpatrick’s prominent State and Local Tax Team (SALT) Sam Breslow, David Hughes, and Kylan Memminger recently spoke at the Chicago Tax Club Winter Meeting about “National State Tax Cases, Issues, and Policy...more
Kilpatrick’s David Hughes and Kylan Memminger recently led a session at the firm's Retail & Consumer Goods Summit. The presentation, “State Sales Tax in 2024: What Every Retailer Needs to Know,” highlighted current sales tax...more
Kilpatrick’s Jordan Goodman recently presented on the topic of “State False Claims Acts: Knowing What They Are and How to Avoid Them” at the annual 2024 IPT Sales Tax Symposium in Grapevine, Texas. The discussion provided an...more
Kilpatrick’s David Hughes recently participated in a panel discussion at the 55th Annual Council on State Taxation (COST) Annual Meeting in St. Louis. The session, “Is it Time to Start Apportioning Use Taxes?,” explored...more
Manufacturing, as often noted, is the backbone of the American economy. Manufacturers not only innovate and create products that contribute to the betterment of our way of life but are also critically fundamental to our...more