Jordan is a partner in HMB’s State and Local Tax (SALT) Group and focuses his practice on resolving complex SALT controversies for Fortune 1000 corporations and wealthy families, nationwide.
Jordan represents operationally complex companies in manufacturing, retail, financial services, e-commerce, broadcasting and telecommunications. As an attorney and CPA with decades of experience, Jordan has successfully resolved tax controversies in nearly every state and has counseled clients on the full range of tax issues and organizational structures affecting their businesses. He also represents numerous clients in multistate unclaimed property litigation and advises on a wide range of compliance issues.
Clients seek Jordan’s help on a full range of tax issues including corporate income, sales and use, franchise, local licenses, gross receipts, business and occupation, single business, capital stock and unclaimed property matters. He regularly advises on nexus, apportionment, business income, unitary business groups and residency, credits, losses, exemptions and the tax base.
Jordan represents clients in all facets of unclaimed property issues—from audit notifications and audit defense to protecting sensitive information and resolving legal challenges. Further, Jordan regularly partners with businesses to establish compliance through the voluntary disclosure process and strategic planning.
A sought-after lecturer and author on multi state tax issues, controversies and planning, Jordan is very active in the SALT community as a frequent staple to many major SALT institutions’ conferences and publications.
Nationwide Counsel, State-by-State Experience
As perhaps one of the most recognizable people in the SALT community, Jordan is known for his enthusiasm, creativity and practical approach to limiting tax exposure and helping clients through the tax ramifications and benefits of various organizational structures. Clients nationwide rely on him for his strategic state-by-state experience and advice built from decades of experience.
Jordan takes the time to learn the nuances of his client’s plans, businesses, and industries. Then, armed with this rare vision and insight, he crafts practical, meaningful, and business savvy solutions.
Join Jordan M. Goodman and David A. Hughes for their National SALT Update on May 23, 2023 at the AGN North American Regional Meeting.
On May 16, 2023, Jordan M. Goodman and David A. Hughes will provide a National SALT Update for the Nebraska TEI Chapter. Join them as they share recent and noteworthy developments in the SALT world.
Join Jordan M. Goodman on May 8, 2023, for “Situs: Who Can tax the Transaction” at COST’s Intermediate/Advanced Sales & Use Tax School. Jordan will discuss the importance of situsing sales for sales tax purposes.
On March 13, 2023, Jordan will participate in a Mock Audit at the UPPO Conference where he will be playing the role of legal advisor defending a client in the midst of an unclaimed property audit.
The Annual “Big Easy Brawl returns! You don’t want to miss Jordan M. Goodman and Professor Richard D. Pomp going head-to-head as they discuss their perspectives on current SALT issues and policies at the 2023 ABA-IPT Advanced Sales & Use Tax Seminar.
State and Local Tax Attorneys Fred Marcus, Jordan Goodman and Marilyn Wethekam recently authored "Sales and Use Taxes: The Machinery and Equipment Exemption" for Bloomberg BNA's Tax Management Portfolios, 1330 3rd edition. This portfolio discusses sales and use tax incentives for machinery and equipment used in manufacturing operations. HMB offers a limited number of hard copies for clients. Click here to…
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 have been less accepting, particularly in non-sales and use tax matters. Jordan M. Goodman isn’t surprised by this and discusses the Wayfair decision with Law360.
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, stating that it is overboard and would diminish P.L. 86-272’s protections without any changes to the federal law.
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 court system? Jordan M. Goodman shares his thoughts on expanding the TIA with Tax Notes here.
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 Law360 and said, “the state’s justices had all the leverage they needed to reverse the lower court.”
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 significant decision “on the ‘new’ nexus standard measured and limited by the due process.”
By Jordan M. Goodman and Joe Carr, Tax Partner, BDO USA. Please feel free to reach out to the authors with questions. A new trend in state and local tax reporting in California combines certain income tax and unclaimed property reporting requirements on 2021 and future business income tax returns to enhance compliance. The increased compliance efforts of the California…
Effective January 1, 2022, the California Franchise Tax Board (“FTB”) has the authority under Assembly Bill 466 to share information with the State Controller’s Office (“SCO”) relating to a taxpayer’s compliance with the California’s unclaimed property laws. To gather this information, the FTB has added a few questions to California’s business entity tax returns for tax year 2021, including whether…
The new rule provides that the presence of an out-of-state retailer or its representative in Illinois for the purpose of engaging in trade show activities establishes nexus for the retailer and requires collection of use tax on all sales into Illinois unless three conditions are met.
In a landmark decision, the Supreme Court overturned Quill giving States more authority to collect sales tax. Jordan Goodman shares his initial reactions while reading the decision.
Wayfair, Quill, Sales tax nexus, remote seller. Illinois adopted a South Dakota remote seller nexus rule effective October 1, 2018.