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!

Episodes

October 11, 2021 7 min

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

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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

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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

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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

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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

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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

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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

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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

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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...

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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

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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

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July 18, 2021 7 min

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

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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

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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

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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

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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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California Assembly Bill 71 would have made major changes to how California taxes foreign income, including a thinly-veiled attempt to get multinationals to elect worldwide combination. It looks like the bill will not pass this session, but the policies may not be entirely dead.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

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In this week's episode, Mike Semes joins Matt Hunsaker in the studio to discuss alternative apportionment and an unfortunate case coming out of Maryland.

Questions & Comments: mhunsaker@bakerlaw.com and msemes@bakerlaw.com

bakerlaw.com/matthunsaker

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The Texas Legislature has passed HB 2080 which tempers Texas' "pay to play" system for judicial review of tax cases and SB 903, which allows taxpayers to skip an administrative hearing on refund cases. Matt Hunsaker, a longtime Texas tax litigator, breaks down these two bills currently sitting on the Governor's desk (as of June 1, 2021).

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

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Delaware has proposed many changes to its controversial unclaimed property regime, including contingency fee auditing practices. Matt Hunsaker breaks down some of the proposals.

Questions & Comments: mhunsaker@bakerlaw.com

bakerlaw.com/matthunsaker

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