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Jordan M. Goodman Discusses Illinois Remote Seller Sourcing Regime with Law36001/30/2024

Online pet pharmacy PetMeds has filed a petition before the Illinois tax tribunal, calling a state law unconstitutional for requiring retailers to base their sourcing methods on whether they are in-state or remote. Jordan M. Goodman shares his insights on Illinois’ remote seller sourcing regime …

David A. Hughes Discusses State Marketplace Facilitator Laws with Tax Notes01/26/2024

Loose definitions, cumbersome requirements and practical challenges of many marketplace facilitator laws create problems for both facilitators and sellers. In a Tax Notes article, David A. Hughes discusses these challenges and provides suggestions to make marketplace facilitator laws more taxpayer-friendly.

Jordan M. Goodman Shares Thoughts on Energy Company’s Challenge to Michigan’s Asset Sale Taxation with Law36011/01/2023

MMN Infrastructure Services is urging the U.S. Supreme Court to reverse a Michigan high court decision. Jordan Goodman shares insights on the case with Law360.

Jordan M. Goodman Discusses Wayfair’s Influence on State Tax Cases with Law36006/01/2023

Since the South Dakota v. Wayfair ruling, which upheld the state’s sales tax law without requiring a physical presence, states and businesses have frequently referenced it in state tax cases. In some litigation, courts have recognized the case as an appropriate precedent, but other courts …

Jordan M. Goodman Shares Thoughts on Minnesota Adopting the MTC’s Guidance on P.L. 86-27205/10/2023

Minnesota may become the third state to adopt the Multistate Tax Commission’s new guidance on P.L. 86-272, which outlines what is and what is not an in-state business activity. Many tax practitioners, including HMB’s Jordan M. Goodman, have raised general concerns with the MTC guidance, …

Jordan M. Goodman Shares Thoughts on Modernizing the Tax Injunction Act04/24/2023

A coalition is proposing that Congress modernize the Tax Injunction Act (TIA) out of increasing concern that challenges to state taxes involving questions of federal law or the U.S. Constitution are not reviewed by federal courts. But does anyone want more cases in the federal …

David A. Hughes Discusses Taxation of Gains from the Sale of Interests in Pass-Through Entities03/15/2023

State tax partnership law is seeing an increased focus on what happens when a nonresident owner of a partnership or LLC sells his or her ownership interest. David A. Hughes discusses this emerging topic with Law360 and shares his insights on investee apportionment.

Jordan M. Goodman Discusses North Carolina’s Decision Regarding Quad Graphics’ Sales Tax12/28/2022

North Carolina’s Supreme Court recently upheld a sales tax assessment on Wisconsin-based Quad Graphics’ sales into the state, finding that U.S. Supreme Court precedent would have required use tax to be levied instead was no longer valid. HMB’s Jordan M. Goodman discusses the ruling with …

David A. Hughes Discusses Maryland’s Digital Advertising Tax Ruling with Tax Notes10/21/2022

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, …

Jordan M. Goodman Discusses Pennsylvania Court Ruling with Law36009/13/2022

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 …

David A. Hughes Discusses Apple’s Settlement with Law36007/25/2022

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 …

Jordan M. Goodman Shares His Thoughts on the Interpretation of P.L. 86-27207/15/2022

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 …

Jordan M. Goodman Shares Insight with Tax Notes in “Quill Overkill? State Assertions of Pre-Wayfair Nexus”06/07/2022

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

David A. Hughes Discusses Home Rule Jurisdiction with Tax Notes05/05/2022

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.

Aaron L. Hammer Featured on The Winning Momentum Podcast04/27/2022

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.

David A. Hughes Discusses State Taxation of Partnerships with Law36004/26/2022

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.

David A. Hughes Discusses New Jersey’s Partnership Filing Fee with Law36004/12/2022

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.

Jordan M. Goodman Discusses Texas Supreme Court Decision with Law36004/05/2022

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 …

Aaron L. Hammer Shares Insight on Corporate Bankruptcies with S&P Global03/22/2022

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

David A. Hughes Shares Thoughts on Apple’s Lost Bid to Chicago’s “Netflix Tax” with Bloomberg Tax03/16/2022

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.

Jordan M. Goodman Discusses Priority Rules for Unclaimed Property Disputes with Law36002/28/2022

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

Aaron L. Hammer Discusses Corporate Bankruptcy Filings with S&P Market Intelligence01/18/2022

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”11/30/2021

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 Law11/11/2021

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

HMB Prevails For Equity Holders In 8th Circuit Decision Nearly Abolishing Chapter 11 “Equitable Mootness” Doctrine08/13/2021

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 …

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