The State Tax Show

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!... Show More

Episodes

March 8, 2021 9 min
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. Questions & Comments: mhunsaker@bakerlaw.com bakerlaw.com/matthunsaker
Share
Mark as Played
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. Questions & Comments: mhunsaker@bakerlaw.com bakerlaw.c...
Share
Mark as Played
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. Questions & Comments: mhunsaker@bakerlaw.com bakerlaw.com/matthunsaker
Share
Mark as Played
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....
Share
Mark as Played
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. Questions & Comments: mhunsaker@bakerlaw.com www.bakerlaw.com/matthunsaker
Share
Mark as Played
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: mhunsaker@bakerlaw.com bakerlaw.com/matthunsaker
Share
Mark as Played
January 25, 2021 7 min
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. Submit your Women in State Tax nominations here: mhunsaker@bakerlaw.com bakerlaw.com/matthunsaker
Share
Mark as Played
Since 1937, the Tax Injunction Act (28 USC 1341) has significantly limited taxpayers' access to federal courts to hear state tax matters. In this week's episode, Matt Hunsaker provides an overview of the Act and avenues still available to taxpayers to get into federal court. Questions/Comments: mhunsaker@bakerlaw.com bakerlaw.com/matthunsaker
Share
Mark as Played
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 income tax front? Matt Hunsaker addresses these issues in this week's episode. Questions & Comments: mhunsaker@bakerlaw.com bakerlaw.com/matthunsaker
Share
Mark as Played
Since 2017, the California Franchise Tax Board has been working on revisions to its regulations for market-based sourcing regulation for income from services and intangibles and for petitioning for alternative apportionment. Could these projects cross the finish line in 2021? How are these projects relevant to businesses outside California? Check out this episode for Matt Hunsaker's thoughts. Questions & Comments: mhunsaker...
Share
Mark as Played
Massachusetts is taxing nonresidents who are working outside Massachusetts due to COVID-19. Seems unfair? Well New Hampshire agrees and has asked the US Supreme Court to allow it to bring suit against Massachusetts. Matt Hunsaker explains why this case is important and how it could have implications for states that use the far-reaching "convenience of the employer" approach to taxing nonresidents working at home. Thank you ...
Share
Mark as Played
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. Questions/Comments - mhunsaker@bakerlaw.com
Share
Mark as Played
This week Matt Hunsaker interviews two very special guests for Part III in the series Women in State Tax: Beth Sosidka (AT&T - Tax Director of External Tax Policy) and Angela Miele (Motion Picture Association - Vice President State Government Affairs and Tax Policy). Both have long careers in state and local tax, with special expertise in navigating tax policy. Check out their stories and career advice! Questions & Commen...
Share
Mark as Played
A few states allow private parties (e.g., plaintiff lawyers) to bring tax suits under state False Claims Acts (qui tam actions) - often for a share of treble damages. The District of Columbia is looking to join the club despite near universal opposition. In this episode Matt Hunsaker breaks down what this means for your company. Questions & Comments: mhunsaker@bakerlaw.com Register for the Telecommuting State Tax Webinar he...
Share
Mark as Played
Throughout November, various Multistate Tax Commission committees held virtual annual meetings (due to COVID). In this episode, Matt Hunsaker runs down the highlights from each meeting, including technical corrections to RAR/partnership audit rules, PL 86-272, passthrough entity studies, gross receipts taxes, audit manual updates, and much more! Questions and Comments: mhunsaker@bakerlaw.com bakerlaw.com/matthunsaker
Share
Mark as Played
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, California, Colorado, Illinois, and Oregon, not to mention the Business Tax Overhaul and Overpaid Executive Tax initiatives in San Francisco. Questions & Comments: mhunsaker@bakerlaw.com bakerlaw.co...
Share
Mark as Played
For three years, states and taxpayers have been looking for novel ways to get around the federal TCJA's $10,000 cap on deducting state and local taxes. The IRS just released Notice 2020-75, which appears to bless states' passthrough entity tax workaround regimes. But there is a lot more below the surface. There will be winners, losers, and continuing ambiguity. Matt Hunsaker breaks down the issues. Questions & Comments:...
Share
Mark as Played
In the second installment of Women in State Tax, Matt Hunsaker interviews Nancy Prosser, general counsel of the Multistate Tax Commission and Jenny Burleson at the Texas Comptroller's office. Two women with long and varied experiences in government service. To reach Nancy: nprosser@mtc.gov Question or comments: mhunsaker@bakerlaw.com
Share
Mark as Played
For many, Commerce Clause nexus protections seem to be getting porous. In this week's show, Matt Hunsaker reviews Robinson v. Jeopardy Productions Inc. (Louisiana) and reminds taxpayers of the importance of paying attention to Due Process jurisdictional protections. Questions & Comments: mhunsaker@bakerlaw.com bakerlaw.com/matthunsaker
Share
Mark as Played
Back in Episode 95 (May 7, 2020), the BakerHostetler 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 Legislature's anticipated effort to override the Governor's veto of HB 732. Questions & Comments: mhunsaker@bakerlaw.com bakerlaw.com/matthunsaker
Share
Mark as Played

Chat About The State Tax Show

Advertise With Us

Popular Podcasts

Women's History Month Podcasts
Mommy Doomsday
Mommy Doomsday
The disappearance of two of Lori Vallow’s children in Rexburg, Idaho in September 2019 would expose a bizarre trail of death, devotion and Doomsday beliefs that captivated the nation… A haunting podcast from Keith Morrison and Dateline NBC.
Stuff You Should Know
Stuff You Should Know
If you've ever wanted to know about champagne, satanism, the Stonewall Uprising, chaos theory, LSD, El Nino, true crime and Rosa Parks then look no further. Josh and Chuck have you covered.

For You

    Music, radio and podcasts, all free. Listen online or download the iHeartRadio App.

    Connect

    © 2021 iHeartMedia, Inc.