The State Tax Show
The State Tax Show is for the busy tax professional trying to stay up-to-date on the crazy world of state and local taxation (SALT). BakerHostetler partner, Matt Hunsaker, has been podcasting on state tax issues for years. Each week, he leads a lively discussion of the latest cutting-edge SALT issues. Come join the fun!
Episodes
Matt Hunsaker discusses recent North Carolina tax legislation, including phase-out/phase-down of corporate and individual income tax rates, an elective passthrough entity SALT cap workaround, and simplification of the corporate franchise tax.
Questions & Comments: mhunsaker@bakerlaw.com
bakerlaw.com/matthunsaker
The Multistate Tax Commission recently issued a policy position on not disclosing which states nominated a taxpayer for a joint audit or why they were nominated. Matt Hunsaker discusses.
Questions & Comments: mhunsaker@bakerlaw.com
bakerlaw.com/matthunsaker
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 commerce? Matt Hunsaker discusses.
Questions & Comments: mhunsaker@bakerlaw.com
bakerlaw.com/matthunsaker
Maryland and Ohio courts disagree on whether taxing billboards violates the 1st amendment. Will the Supreme Court weigh in? How will this affect the surge of interest in targeted taxes on digital advertising? Matt Hunsaker discusses.
Questions & Comments: mhunsaker@bakerlaw.com
bakerlaw.com/matthunsaker
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.
Questions & Comments: mhunsaker@bakerlaw.com
bakerlaw.com/matthunsaker
In this episode - an update to episode 98 - Matt Hunsaker explains the Washington Supreme Court's decision in Washington Bankers Association v. Wa. Department of Revenue, in which the court concluded that a tax designed to apply to large out-of-state companies did not violate the Commerce Clause.
Questions & Comments: mhunsaker@bakerlaw.com
bakerlaw.com/matthunsaker
Matt Hunsaker highlights some issues that should be considered when purchasing a company jet, including sales tax and property tax.
Questions & Comments: mhunsaker@bakerlaw.com
bakerlaw.com/matthunsaker
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 help make sense of the chaos.
Questions & Comments: mhunsaker@bakerlaw.com
bakerlaw.com/matthunsaker
Texas taxes retailers and wholesalers at half the rate of other taxpayers. Matt Hunsaker breaks down the recent Xerox franchise tax case and what it may mean for leasing companies trying to qualify as retailers or wholesalers. He also discusses how this case may affect the cost-of-goods-sold deduction for leasing companies.
Questions & Comments: mhunsaker@bakerlaw.com
bakerlaw.com/matthunsaker
Matt Hunsaker breaks down the latest state tax news including a discussion of tax arguments in a controversial civil war era statue removal case, the Texas Supreme Court's decision to hear Sirius XM's apportionment case, and the Maryland Comptroller's proposed regulations for sourcing receipts under the Maryland digital advertising tax.
Questions & Comments: mhunsaker@bakerlaw.com
bakerlaw.com/matthunsaker
In this episode Matt Hunsaker explores ways in which states tax custom software differently than prewritten or canned software.
Questions & Comments: mhunsaker@bakerlaw.com
bakerlaw.com/matthunsaker
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.
Questions & Comments: mhunsaker@bakerlaw.com
bakerlaw.com/matthunsaker
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.
Questions & Comments: mhunsaker@bakerlaw.com
bakerlaw.com/matthunsaker
Mike Semes Article: https://www.bakerlaw.com/articles/michael-semes-article-discusses-digital-advertising-tax-bills...
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.
Questions & Comments: mhunsaker@bakerlaw.com
bakerlaw.com/matthunsaker
Matt Hunsaker gives an overview of the recently enacted passthrough workaround to the $10,000 state and local tax deduction cap.
Questions & Comments - mhunsaker@bakerlaw.com
bakerlaw.com/matthunsaker
Arkansas has issued a legal opinion treating SaaS as a nontaxable service when it is hosted remotely. Matt Hunsaker breaks down the issues.
Questions & Comments: mhunsaker@bakerlaw.com
bakerlaw.com/matthunsaker
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.
Questions & Comments: mhunsaker@bakerlaw.com
bakerlaw.com/matthunsaker
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.
Questions & Comments: mhunsaker@bakerlaw.com
bakerlaw.com/matthunsaker
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.
Questions & Comments: mhunsaker@bakerlaw.com
bakerlaw.com/matthunsaker
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.
Questions & Comments: mhunsa...
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