Resources | In The news

A Maryland Circuit Court judge recently struck down the state’s tax on digital advertising services. David A. Hughes told Tax Notes, “The judge, to her credit, took a more holistic view and said advertising is advertising, and if Maryland chooses not to tax traditional advertising, …

The Pennsylvania Department of Revenue cannot pursue back taxes from certain third-party sellers that had inventory stored in the state as part of the fulfillment by Amazon program. Jordan M. Goodman discusses this recent decision with Law360 and says the ruling appears to be a …

The Michigan Tax Tribunal recently ruled that a holding company does not owe city income tax because it does not have substantial nexus with Detroit. Christopher T. Lutz was happy to see the tribunal take the approach he has been advocating for post-Wayfair.

After years of legal back-and-forth, Apple has settled its challenge against Chicago’s amusement tax. David A. Hughes discusses Apple’s settlement with Law360 and says businesses that had hoped this case would shed light on how the tax might apply to their services will be left …

In “Top 5 State & Local Tax Policies Of 2022” by Law360, Jordan M. Goodman shares his thoughts on the Multistate Tax Commission’s interpretation of P.L. 86-272. Jordan says, “I’m not an engineer, but it just seems to me that there’s no difference between what …

Christopher T. Lutz discusses the latest decision in Ooma Inc. v. Oregon Department of Revenue with Tax Notes. According to Chris, Ooma raised a fair question in its cert petition.

Jordan M. Goodman discusses cookie nexus and the retroactive effect with Tax Notes.

HMB’s Jordan M. Goodman has been named to Law360’s 2022 State and Local Tax Editorial Board. The editorial advisory board provides feedback on Tax Authority’s coverage and expert insight on how best to shape future coverage. Congrats, Jordan!

The Illinois Supreme Court recently ruled Cook County may not spend its transportation tax revenue on non-transportation-related purposes. David A. Hughes told Tax Notes the decision underscores that a home rule jurisdiction’s spending authority is not unlimited.

The state tax agency recently proposed a rule where businesses that are exempt from a foreign country’s tax due to treaties would no longer need to account for their receipts into those jurisdictions when determining their Illinois income tax liability. Christopher T. Lutz discusses the …

Aaron L. Hammer was recently featured on The Winning Momentum Podcast with Scott Sinclair. Aaron and Scott discuss entrepreneurship and Aaron shares his experience as both a corporate bankruptcy attorney and an entrepreneur.

One of the most relevant and complex issues in state tax today is how states should tax partnerships. In Law360’s “3 Things To Know About State Taxation Of Partnerships Now,” David A. Hughes discusses recent cases that are causing controversy in state tax partnership law.

The U.S. Supreme Court recently denied a petition from a multistate business that claimed New Jersey’s partnership filing fee was unconstitutional. According to David A. Hughes, there was little question that New Jersey’s fee fails the internal consistency test.

In “Texas Decision Stymies Tax Agency Attempt At Policy Change by Law360, Jordan M. Goodman discusses the Texas Supreme Court’s decision to reverse a lower appellate court’s ruling. Jordan says, “The Texas Supreme Court, in overturning the lower court, simply conducted a plain reading of …

HMB’s Aaron L. Hammer predicts corporate bankruptcies will remain low this year in an S&P Global article.

David A. Hughes found the court’s ruling surprising, as Apple had previously amended its complaint and tax matters are rarely dismissed for failure to sufficiently state a claim.

Reproduced with permission from Bloomberg Tax & Accounting. Copyright 2021 by The Bureau of National Affairs, Inc. (800-372-1033) https://pro.bloombergtax.com The below excerpt is from Bloomberg Tax’s Annual “Survey of Local Tax Departments.” The survey provides insights from experts on fundamental local tax issues from local tax departments across the country. Read the full survey analysis on Bloomberg Tax here (subscription…

Jordan M. Goodman Discusses Priority Rules for Unclaimed Property Disputes with Law360.

Aaron L. Hammer discusses corporate bankruptcy filings with S&P Market Intelligence.

Jordan M. Goodman Interviewed by Law360: “7 Things Tax Pros Are Grateful For This Thanksgiving Season”.

David A. Hughes and Samantha K. Breslow Discuss Chicago’s Cloud Tax and Audits with Bloomberg Law.

Christopher T. Lutz Discusses Localities Outsourcing Tax Services with Law360.

In an article by Law360, Marilyn A. Wethekam discusses the ambiguity found in the updated Multistate Tax Commission (“MTC”) guidance regarding when internet business activities exceed federal protections against state income tax.

Chris Lutz shared his insight into online merchants’ requirement to pay income tax in additional states with Bloomberg Law as states consider how to implement some or all of a statement on Public Law 86-272, recently revised by the Multistate Tax Commission.

HMB’s Bankruptcy, Reorganization and Creditors’ Rights Team including Aaron Hammer, Nathan Delman and the late John Guzzardo, representing FishDish, LLP, preferred shareholders holders of the bankrupt VeroBlue Farms USA, Inc. at the U.S. Court of Appeals for the Eighth Circuit, successfully argued that the District …