State and Local Thinking -- November 2016

State and local ThinkingSALT Alerts

Arizona issues transaction privilege tax rulings and guidance

California court grants FTB’s motion for summary judgment in Harley-Davidson case

Mississippi Supreme Court holds dividends received exclusion statute violates dormant Commerce Clause

Nebraska Supreme Court upholds taxpayers special capital gains election, finds economic substance doctrine inapplicable

New Jersey Tax Court finds customer-based sourcing appropriate for apportioning service fee income

Oregon Tax Court upholds subscriber-based sourcing rules for non-broadcasting receipts

City of Philadelphia enacts new economic incentive reporting requirement

South Carolina Court of Appeals holds department failed to prove statutory apportionment method was distortive

State efforts to raise revenue find success with voters on some ballot initiatives

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Thought leadership from our State and Local Tax professionals
  • Nov. 3: Jamie Yesnowitz, Principal, SALT -- National Tax Office Leader, was quoted at length in State Tax Today, in the article “#2 2016 STT 213-2 PRACTITIONERS CAUTIOUS AS FTB RESUMES PROCESSING GILLETTE REFUND CLAIMS.”

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Tax professionals Meet Caroline Balfour, SALT senior manager in the Minneapolis office

Caroline provides multistate income and sales tax services to large public companies and small privately held operations. She assists clients with issues including tax planning, consulting and dispute resolution in all areas of state and local taxation. She serves as the Great Plains state tax mergers and acquisitions territory leader, helping clients identify and evaluate state tax risks and opportunities regarding acquisitions, dispositions and restructurings.

A licensed attorney, she worked on legislative initiatives in Minnesota that resulted in changes to Minnesota sales tax law concerning the exemption from taxation of webinars as digital products. She has been published in Tax Analysts and elsewhere, and spoken at a variety of tax seminars. Caroline is Minneapolis Office Champion for the Women at Grant Thornton initiative.

Contact Mark Arrigo
SALT Income and Franchise Tax Business Line Leader
+1 678 515 2320

Matthew Melinson
SALT Indirect Tax Business Line Leader
+1 215 376 6050

Jamie Yesnowitz
SALT National Tax Office Principal
+1 202 521 1504

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