The SALT Show with Baker Botts L.L.P.
We Don’t Need No Stinkin’ Legislation to Tax Marketplace Facilitators: Amazon and Walmart Case Updates

We Don’t Need No Stinkin’ Legislation to Tax Marketplace Facilitators: Amazon and Walmart Case Updates

September 11, 2019

The SALT Show Episode 75
(Update for Week of September 9, 2019)

On this week’s episode:

An overview of the South Carolina Administrative Court in Amazon Services LLC v. Department of Revenue

A status update on Normand v. Wal-Mart.com USA LLC

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Questions, comments, requests?
Email Matt Hunsaker at matt.hunsaker@bakerbotts.com

Sled Dogs v. Remote Sellers, Texas Telecom Case on COGS, and Updates to Recent Shows on New Jersey GILTI and the MTC

Sled Dogs v. Remote Sellers, Texas Telecom Case on COGS, and Updates to Recent Shows on New Jersey GILTI and the MTC

September 4, 2019

The SALT Show Episode 74
(Update for Week of September 1, 2019)

On this week’s episode:

Remote seller legislation makes its way to remote Nome – and musings on Wayfair implications for local sales tax

Another Texas court holds that telecom products do not qualify for the cost-of-goods-sold deduction

Updates on the never-ending saga of New Jersey GILTI guidance

• Updates on the first meeting of the MTC’s Wayfair Phase II working group.

Links to share the podcast with colleagues:
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Questions, comments, requests?
Email Matt Hunsaker at matt.hunsaker@bakerbotts.com

3 Things Happening at the MTC; Will California Get a Split Roll? Will Alaska Put the Squeeze on Oil?

3 Things Happening at the MTC; Will California Get a Split Roll? Will Alaska Put the Squeeze on Oil?

August 29, 2019

The SALT Show Episode 73
(Update for Week of August 25, 2019)

On this week’s episode:

The end of Proposition 13 for business: will Californian’s vote for a split roll?

Alaska severance tax hike initiative introduced

• An update on the MTC’s uniformity projects, including combined reporting/NOLs, Wayfair/marketplace facilitators part II, and PL 86-272 meets cookies

Links to share the podcast with colleagues:
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Questions, comments, requests?
Email Matt Hunsaker at matt.hunsaker@bakerbotts.com

Have New Jersey (GILTI) & Kansas (Wayfair) Seen the Light? Local Taxes & Technical Terminations in California and Texas Nexus 2.0

Have New Jersey (GILTI) & Kansas (Wayfair) Seen the Light? Local Taxes & Technical Terminations in California and Texas Nexus 2.0

August 22, 2019

The SALT Show Episode 72
(Update for Week of August 18, 2019)

• New Jersey withdraws its quirky GILTI apportionment notice
• Kansas lawmakers may not be pleased with the DOR’s crazy remote seller nexus position
• A constitutional amendment to make it easier to pass local taxes in California fails & related litigation
• How to retroactively elect out of technical terminations with the California Franchise Tax Board
• Texas is floating a $500,000 franchise tax nexus threshold

Links to share the podcast with colleagues:
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Questions, comments, requests?
Email Matt Hunsaker at matt.hunsaker@bakerbotts.com

What You Need to Know About Taxes & Blockchain/Cryptocurrency

What You Need to Know About Taxes & Blockchain/Cryptocurrency

August 15, 2019

The SALT Show Episode 71
(Update for Week of August 11, 2019)

  • On this week’s episode:
    Interviews with Sam Dibble and Jon Feldhammer on blockchain and federal tax issues
  • A smorgasbord of state and local tax and unclaimed property issues involving blockchain and cryptocurrency
  • Time Stamps:
    • Sam on the basics of blockchain 02:15
    • Jon on IRS federal income tax enforcement 09:06
    • Matt on state and local tax issues in the blockchain world 15:41

Links to share the podcast with colleagues:
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Questions, comments, requests?
Email Matt Hunsaker at matt.hunsaker@bakerbotts.com

Does Throw Back and Throw Out Make You Want to Throw Up?

Does Throw Back and Throw Out Make You Want to Throw Up?

August 8, 2019

The SALT Show Episode 70
(Update for Week of August 4, 2019)

On this week’s episode:
• An overview of the throw-back apportionment rule
• An overview of the throw-out apportionment rule
• Whirlpool Properties v. NJ Division of Taxation

Links to share the podcast with colleagues:
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Questions, comments, requests?
Email Matt Hunsaker at matt.hunsaker@bakerbotts.com

News on the SALT Front: New York Apportionment Rules, NYC Going Rogue on GILTI, Selling Patented Stuff in Texas, New Hampshire v. Everyone, and the West Coast Gone Wild

News on the SALT Front: New York Apportionment Rules, NYC Going Rogue on GILTI, Selling Patented Stuff in Texas, New Hampshire v. Everyone, and the West Coast Gone Wild

August 1, 2019

The SALT Show Episode 69
(Update for Week of July 28, 2019)

On this week’s episode:
• The saga continues: Pennsylvania severance tax legislation
• Washington Supreme Court strikes down ban on local income taxes (Kunath v. Seattle)
• Is the Oregon CAT referendum dead?
• San Fran stock compensation tax on hold…for now
• California market-based sourcing reg project: word on the street
• New York draft apportionment regs & the unusual event rule
• New York City going another direction on GILTI
• New Hampshire getting frisky with other states
• Texas treatment of retailers/wholesalers holding intangible rights in goods they sell

Links to share the podcast with colleagues:
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Questions, comments, requests?
Email Matt Hunsaker at matt.hunsaker@bakerbotts.com

Interview with Rusty Cannon, Vice President of the Utah Taxpayers Association

Interview with Rusty Cannon, Vice President of the Utah Taxpayers Association

July 23, 2019

The SALT Show Episode 68
(Update for Week of July 21, 2019)

On this week’s episode:
• An interview with Rusty Cannon, Vice President of the Utah Taxpayers Association on the latest in state tax policy

Links to share the podcast with colleagues:
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Questions, comments, requests?
Email Matt Hunsaker at matt.hunsaker@bakerbotts.com

The Skinny on Administrative Deference (Kisor), GILTI Tidbits, SALT Cap Workarounds, Oregon CAT Correction Bill, Going to the Movies: COGS in Texas Supreme Court

The Skinny on Administrative Deference (Kisor), GILTI Tidbits, SALT Cap Workarounds, Oregon CAT Correction Bill, Going to the Movies: COGS in Texas Supreme Court

July 18, 2019

The SALT Show Episode 67
(Update for Week of July 14, 2019)

On this week’s episode:
• A primer on judicial deference to administrative agencies in SALT litigation and the Kisor case
• A couple of GILTI updates – Oregon and New York
• Oregon passes CAT correction bill
• Louisiana passes passthrough entity SALT deduction cap workaround
• Texas cost of goods sold in the Supreme Court (AMC Theaters)

Links to share the podcast with colleagues:
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Questions, comments, requests?
Email Matt Hunsaker at matt.hunsaker@bakerbotts.com

More Bounce in California? Marketplace Facilitators, Economic Nexus, Federal Conformity, Market-Based Sourcing, Alternative Apportionment, and Unity as a 381 Attribute

More Bounce in California? Marketplace Facilitators, Economic Nexus, Federal Conformity, Market-Based Sourcing, Alternative Apportionment, and Unity as a 381 Attribute

July 10, 2019

The SALT Show Episode 66
(Update for Week of July 1, 2019)

On this week’s episode:
• A snapshot of key state tax issues through the lens of California
• Marketplace facilitator legislation
• Economic nexus thresholds
• Federal conformity
• Market-based sourcing
• Alternative apportionment
• Are unitary relationships carryover tax attributes?

Song: (More Bounce in) California by Soulkid #1

Links to share the podcast with colleagues:
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Questions, comments, requests?
Email Matt Hunsaker at matt.hunsaker@bakerbotts.com