Marilyn A. Wethekam

6/9/20 1:00PM - 2:00PM CT The sales tax implications of adding a third party through drop shipments and sales through distribution centers are a major source of confusion for companies that sell into multiple states. This is even truer in the wake of court cases like South Dakota c. Wayfair and South Carolina v. Amazon. Remote sellers and drop shippers…

5/27/20 12:30PM - 1:30PM CT CPE Available While most of the country is still manning the trenches from home, this presentation will explore how to navigate both state audits and the resolution of tax controversies all while working from home. We will identify common best practices in developing, tracking and maintaining your case budget and adjustments that may need to…

5/6/2020 12:30PM CST CPE Pending Despite the closing of state courts around the country, SALT keeps moving forward. This presentation will get you caught up with what is happening in state courts from coast to coast. Jordan and Marilyn will present this webinar via Zoom. Register for the event here. We know most of our clients and friends have seen…

****Due to the COVID-19 virus, this event has been cancelled. HMB will update this page once a new date, location, or other important piece of information has been shared by the event organizers.**** 4/28/20 New Orleans, LA In this session, Marilyn will focus on older corporate income tax concepts such as factor representation and dividend received deductions that have resurfaced…

2/25/2020 Hyatt Regency Houston Houston, TX Jordan and Marilyn will discuss recent SALT developments and trends at the TEI-Houston Tax School Session. Attendees will learn about topics including: U.S. Supreme Court Jurisdictions to Tax Combined Reporting Tax Base Issues Apportionment Issues Procedural Traps Click here for a copy of the presentation. Contact Jordan and Marilyn here.…

In her excerpt from the first installment of Board Briefs in 2020 from Tax Notes State, Marilyn addresses tax issues related to the digital economy. Download the full article from Tax Notes State here. Generally, you cannot put a square peg in a round hole. However, that is precisely what may be occurring as a result of the meteoric growth…

Read the full article on Tax Notes here (subscription required). Marilyn Wethekam discusses how federal tax reforms do not always coincide with state tax policies. Download the full article here. The 2017 enactment of the Tax Cuts and Jobs Act made significant changes to the federal tax system. One of the drivers for the reform was to make the United States…

Disclosing tax return information has always been a dicey topic. Under the guise of transparency, there have been several proposals by tax advocates over the years to disclose tax information. The focus of these proposals has generally been on the taxes paid by corporate America and the use of tax planning strategies. As a general principle, this type of limited…

Should states embrace GILTI? Marylin Wethekam gives her opinion: "While the rationale for GILTI may work at the federal level, its adoption at the state level raises several issues and concerns." Read the full brief here.

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…

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…

This award is presented to one or more individuals who have made outstanding contributions to the Institute over an extended period of time. Examples of the activities for which this award has been previously given include sustained and substantial contributions to one of the Institute's designations or educational programs. Learn more about the Institute for Professionals in Taxation here. …

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…

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,…

Be careful what you wish for, because you may get it is a fitting epitaph for the Wayfair decision. In the prophetic words of Justice Byron White, the "vagaries of physical presence" were tested and the concept as applied in a sales tax context has been laid to rest.

The New Mexico Office of Administrative Hearings granted Conagra Foods? Motion for Summary Judgment concluding the interest earned on notes was properly characterized as non-business income.

Today marks the first time in over two years that Illinois will be operating under a budget. This is a result after the House voted to override Governor Rauner?s veto of Senate Bill 9. The House garnered the necessary votes to end the two year stalemate full of political puffery and sparring. Some of the relevant changes that Illinois? taxpayers should be aware of are noted below. All changes are effective July 1, 2017, unless otherwise noted.

A recent Chief Counsel?s Ruling issued by the California Franchise Tax Board illustrates the issues and potential opportunities that arise as a result of adopting a factor presence nexus standard.

Increasingly, taxpayers are seeing the imposition of penalties on deficiency assessments. In fact in a number of situations the imposition of the penalty is automatic upon the issuance of the assessment. The penalties, which may range from 20% to 25% of the liability, are imposed for late payment or underpayment of taxes. Such penalties are generally imposed without taking into consideration the fact there is a lack of guidance or legal authority with respect to the substantive issue which gave rise to the tax underpayment...