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Aaron L. Hammer, David S. Ruskin and Nathan E. Delman Discuss the Hurdles and Risks Facing Cannabis Businesses with the Cannabis Industry Journal02/18/2020

Two thirds of all states and the District of Columbia have, to varying degrees, legalized cannabis. With the recent addition of Illinois, eleven states now allow adult recreational use. But cannabis entrepreneurs’ rush of excitement and dreams of cashing in is met with fierce competition and economic risks that makes the dreams, which look so dank at first, end up…

Chris T. Lutz discusses State Sovereignty with Tax Notes State02/06/2020

Read the full article on State Tax Notes here (subscription required). In this installment of his column, Internally Consistent, Chris discusses the impact of recent U.S. Supreme Court decisions affecting state sovereignty, including Hyatt and Dawson v.Steager. This was the year of remote seller nexus, marketplace facilitators, state taxation of foreign income, and market-based sourcing becoming the majority rule for…

David A. Hughes discusses the Unveiling of Illinois’ 30-Day Income Tax with Law36001/13/2020

Illinois seeks to establish a 30-day safe harbor against state income tax for nonresident employees under a recently proposed regulation that specifies how workers should calculate their number of days worked in the state. In an article by Law360, David Hughes explains how different this proposed rule is when compared to previous regulations, noting that previous regulations on taxing nonresident…

Samantha Breslow Discusses the Paradox of Chicago’s Approach to Nexus and the “Cloud Tax” with Bloomberg Tax01/03/2020

Chicago's previously hidden tax ruling exempted Moxie Software Inc. from tax collection duties under the "Cloud Tax". In an article by Bloomberg Tax, Samantha Breslow explains the discrepancy between the Cloud Tax and Chicago's stance on nexus. Because the city didn't address the question of nexus in 2015 when modifications to its Personal Property Lease Transaction Tax were made, the…

Samantha Breslow discusses Chicago’s Previously Hidden Private Letter Rulings with Bloomberg Tax01/02/2020

In an article published by Bloomberg Tax, Samantha Breslow delves into the challenges presented to taxpayers after Chicago's previously hidden Private Letter Rulings ("PLRs") come to light. "Historically, it has been very difficult to gain access to Chicago GILS ["General Information Letters"] or PLRs, which results in a lack of transparency for taxpayers trying to comply with city ordinances," said…

Breen Schiller Discusses Kansas’ Remote Seller Policy with Law36010/17/2019

In the article, "Kansas Tax Chief Not Worried About Remote Seller Litigation" written by Law360, Breen discusses how remote sellers have been caught in a no-man's land due to political struggle. Kansas' recent remote seller policy puts a tax burden on small businesses. But despite the criticism, the state's top tax administrator, Secretary of Revenue Mark Burghart, stated that he…

Chris Lutz Discusses Massachusetts’ “Cookie Nexus” Case in Virginia Court with Tax Notes10/17/2019

Chris Lutz spoke about the Virginia Albemarle County Circuit Court's decision in Crutchfield Corp. v. Harding, in an article by Tax Notes. Chris explained that Virginia courts did not have personal jurisdiction over a Massachusetts official claiming Crutchfield had sales tax nexus with the state. The Massachusetts regulation considers the use of in-state software and cookies as constituting a physical…

Samantha Breslow Discusses Chicago’s “Cloud Computing Tax” with Bloomberg Law News09/16/2019

Auditors in Chicago have been aggressively asserting that businesses have tax duties under the "cloud computing tax" because of their economic presence, or the volume of business they conduct within the city. In an article by Bloomberg Law News titled "State of Wayfair: Economic Thresholds Sneak Into Chicago Audits" by Michael J. Bologna, Samantha Breslow explains that the problem is…

Breen Schiller Discusses the Arizona High Court’s Decision to Tax OTCs with Tax Notes09/12/2019

Arizona's supreme court requires online travel companies, or OTCs, to pay local taxes on the revenue they receive for arranging hotel stays in the state. The court determined that OTCs do not qualify as being in the business of operating a hotel and thus found that the local privilege tax on hotels didn't apply. Breen spoke with Tax Notes regarding…

Samantha Breslow Discusses Chicago’s Tax on Cloud-Based Products09/10/2019

At the beginning of 2016, Chicago implemented a unique method to tax businesses for their use of remote computing services, also known as the cloud. The Personal Property Lease Transaction Tax program collected $13.9 million during its first six months and rose to $42.2 million through 6/30/18. In an article by Bloomberg Law News, Samantha Breslow explained that Chicago is…

Marilyn Wethekam Discusses How Old Tax Language Should be Amended for Modern Technology08/12/2019

State and local governments are trying to apply older tax laws to modern technologies such as streaming services. This one-size-fits-all ideology of the decades-old regulations leaves the law on shaky ground. Marilyn Wethekam discussed how shoehorning old tax laws to modern business services can be a setback at the Multistate Tax Commission's annual meeting in Boise, Idaho. "Ordinances and statutes…

Breen Schiller Discusses the Possible Ramifications of Kansas’ New Remote Seller Tax08/07/2019

The Kansas Department of Revenue will require remote sellers to collect and remit tax on sales starting October 1st. This change has small businesses worried. The change could mean a loss of business for the state. Breen Schiller, a member of HMB's State and Local Tax Group, spoke about the potential ramifications of Kansas' decision in Kan. To Tax All…

David Ruskin Joins Legal Face-Off on WGN Radio to Discuss Illinois’ New Cannabis Law08/02/2019

Cannabis business attorney David Ruskin was interviewed by Chicago's top legal radio show, Legal Face-Off on WGN Radio. David discussed Illinois' new recreational marijuana law and what it means for individuals and businesses. Listen to the recording on WGN Radio.…

Chris Lutz Discusses Illinois Tax Changes with Law360 and Tax Notes06/07/2019

As Illinois passes a new budget, State and Local Tax attorney Chris Lutz helps break down important changes with Law360 and Tax Notes. 3 Illinois Tax Changes Attorneys Should Know About As published by Law360 for its subscribers. Out-of-state businesses will also see a big change in local sales tax collection under the legislation. For collections of the local retailer's…

Jordan Goodman Provides Insight to International Tax Review: “Exclusive: US State Drags Amazon to Court on Platform Sales Tax Liability”02/26/2019

An article published by International Tax Review discusses how Judge Ralph King Anderson III will decide whether Amazon acted as a seller in a case against the US state of South Carolina, potentially making it liable for millions of dollars in back taxes. Although the parties agree that the facts of the case are not in doubt, and no trial…

Breen Schiller and Chris Lutz Provide Insight to State Tax Notes – “Virginia Supreme Court Affirms State’s Apportionment Method”02/12/2019

An article published by State Tax Notes discusses the recent Virginia Supreme Court case, Corporate Executive Board v. Virginia Department of Taxation. Breen Schiller and Chris Lutz shared their thoughts about how this case fits into a recent line of alternative apportionment cases. The full article, "Virginia Supreme Court Affirms State's Apportionment Method," was written by Jad Chamseddine and published by…

Chris Lutz Provides Insight to State Tax Notes – Wayfair Should Not Have A Major Impact On Apportionment01/23/2019

An article published by State Tax Notes discusses how States' market-based sourcing rules are likely to undergo scrutiny in the wake of the Wayfair decision that could lead to litigation and new income tax liability. State and Local Tax attorney, Chris Lutz, said, "he doesn't expect Wayfair to have a major impact on apportionment because most states have taken the…

Chris Lutz Provides Insight to Tax Analysts – “New Mexico Not Entitled to Exclude Payroll Factor in Bank’s Income Apportionment”01/22/2019

An article published by Tax Analysts discusses the New Mexico Taxation and Revenue Department failing to prove it was entitled to exclude the payroll factor from the state's apportionment formula for financial institutions. In a ruling for the taxpayer, Discover Bank, the administrative hearings office found that the department did not carry its burden showing that eliminating the payroll factor…

David Ruskin Provides Insight to Bloomberg Law – “Illinois AG Seeks to Dismiss Dozens of Whistleblower Cases”01/22/2019

An article published by Bloomberg Law discusses how the Supreme Court Wayfair decision could affect dozens of lawsuits filed by prolific whistleblower Stephen B. Diamond. Illinois Attorney General Lisa Madigan has filed a series of motions to dismiss these cases, alleging they have minimal financial and legal relevance for the state. State and Local Tax attorney, David Ruskin, stated, "The…

Marilyn Wethekam Provides Insight On How States Are Responding To South Dakota v. Wayfair01/21/2019

An article published by Checkpoint discusses how states are responding to the South Dakota v. Wayfair  decision. Less than six months after the U.S. Supreme Court overturned the physical presence rule for sales and use tax nexus with its ruling in South Dakota v. Wayfair, the vast majority of states have enacted or announced economic nexus policies, and the trend…

Fred Marcus Provides Insight to State Tax Notes – “Wayfair Settlement is a Missed Opportunity”11/20/2018

An article published by State Tax Notes discusses how South Dakota's recent Wayfair settlement has eliminated an opportunity to provide further guidance for other states' remote seller laws. State and Local Tax attorney, Fred Marcus, stated, "Wayfair shows an acknowledgment by the Court that the economy has changed since Quill was decided, and that the inability to tax online commerce…

Marilyn Wethekam Provides Insight on the Streamlined Sales and Use Tax Agreement10/30/2018

An article published by State Tax Notes discusses how the Alabama remote sales tax law could be the model for other states on taxing remote sellers. Alabama's Simplified Sellers Use Tax Remittance Act created a dual system under which local jurisdictions maintain control over the sales taxes of local businesses but not over remote sellers. State and Local Tax attorney,…

Chris Lutz Provides Insight On The Fact That More Guidance Is Needed on Taxation of Digital Goods and Services10/30/2018

An article published by State Tax Notes discusses how states are catching up with technology, and are beginning to provide guidance on the sales and use taxation of digital goods and services, but more information is needed. State and Local Tax attorney, Chris Lutz, stated, "States have provided guidance on some aspects of  digital goods and services transactions, like cloud…

Breen Schiller Provides Insight On Departments Of Revenue In Cost-Of-Performance States10/23/2018

An article published by State Tax Notes discusses how departments of revenue in cost-of-performance states are using alternative apportionment to essentially change cost-of-performance sourcing to market-based sourcing. State and Local Tax attorney, Breen Schiller, stated, "It may be unclear what qualifies as distortion and whether the state has clear guidance, adding that whether the state or the taxpayer bears the…

David Hughes and Breen Schiller Provide Insight to State Tax Notes on SALT Legal Challenges for Streaming Services10/22/2018

An article published by State Tax Notes discusses how streaming services (Cable Services, Amusements and Tangible Personal Property) are often taxed by states and local jurisdictions under existing statutes that predate the technology, a move that has prompted litigation around the country, with mixed results. State and Local Tax attorney, David Hughes, stated that most of the fees and taxes…

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