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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 …

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, …

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 …

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.

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sales into the state, finding that U.S. Supreme Court precedent would have required use tax to be levied instead was no longer valid.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 …

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 …

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 …

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

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 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.

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.

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 …

Read the full article by Law360 here (subscription required). In a year when states focused on shaking off the effects of the coronavirus crisis, some changed business tax regimes to build their coffers while others, flush with federal pandemic relief cash, advanced significant tax cuts. An Illinois budget bill signed into law by Gov. J.B. Pritzker pauses the phaseout of…

HMB would like to congratulate PechaKucha, a social storytelling platform that has been used by millions of people across the globe, and CEO and Co-founder Sean Smyth and the rest of the PechaKucha team on a $2.7 million Seed funding round. PechaKucha, based in Chicago and Tokyo, is a fast-growing storytelling platform used by millions of people across the globe. Content creators, schools,…

HMB would like to congratulate Parkonect, a cloud-born, mobile-first parking technology company delivering Parking Access and Revenue Control, and its CEO Harlan Karp and the Parkonect team on a successful sale to FLASH, a leader in flexible technology solutions for urban real estate. Parkonect helps properties by facilitating connectivity and mobility in parking assets via real-time intelligence and digital commerce…