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State and Local Thinking – October 2017

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SALT Alerts State and local ThinkingMultistate Tax Commission establishes special voluntary disclosure initiative for online marketplace sellers

Several southeast states announce tax relief after Hurricanes Harvey and Irma, including extensions

Illinois Appellate Court holds online cosmetics retailer lacked use tax nexus

Cook County, Illinois Board of Commissioners repeals soda tax

Louisiana legislation updates various credits and incentives

New Mexico finds interest on payment-in-kind notes is non-business income

New York Tax Appeals Tribunal -- insurance premiums paid to a captive insurance company are not deductible

Oregon Tax Court applies broadened transactional approach, narrowed cost analysis to source receipts for online university

Pennsylvania letter ruling declares information retrieval subject to sales tax

Pennsylvania Supreme Court finds selective appeals of commercial property assessments by school district unconstitutional

Virginia Circuit Court again denies use of alternative apportionment method

Washington Annual Reconciliation of Apportionable Income form due Oct. 31

Wisconsin establishes electronics and information technology manufacturing zone; authorizes creation of new refundable credits

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Thought leadership from our State and Local Tax professionals Sept. 26: Jamie Yesnowitz, Principal, SALT -- National Tax Office Leader, was quoted in the Bloomberg BNA Daily Tax Report article “Federal digital tax bills frozen as high court case heats up” written by Ryan Prete. Jamie discussed the possibility of Congressional action on a number of federal sales tax collection bills in light of likely Supreme Court consideration of cases challenging Quill Corp. v. North Dakota.

Oct. 4: Chuck Jones, Director, SALT – Chicago office, was quoted in the State Tax Today article “South Dakota petition urges U.S. Supreme Court to kill Quill” written by Maria Koklanaris and tax analysts. Chuck discussed the possibility that South Dakota v. Wayfair Inc. could persuade the Supreme Court to consider overturning the online sales precedent set in 1992’s Quill Corp. v. North Dakota.

Oct. 5: Jamie Yesnowitz, Principal, SALT -- National Tax Office Leader, was quoted in the Bloomberg BNA Daily Tax Report article “Many states won’t follow full expensing if GOP plan enacted” written by Che Odom. Jamie talked about a Republican proposal to expensing capital purchases and how states could react to it if it results in lower revenue.

Oct. 11: Jamie Yesnowitz, Principal, SALT -- National Tax Office Leader, was quoted in the Bloomberg BNA Daily Tax Report article “Reworking intercompany loan rules a mixed blessing for states” written by Che Odom. Jamie described how Treasury Department recommendations to simplify intercompany lending documentation may actually complicate matters for some states.

Oct. 17: Jamie Yesnowitz, Principal, SALT -- National Tax Office Leader, and Emily Fiore, Manager, SALT – Chicago office, co-wrote an article for Bloomberg BNA Daily Tax Report titled “The history and purpose behind sin taxes.” Jamie and Emily described how taxes on the use of perceived vices have a long history in the United States, and have again become a go-to way for states to raise revenue.

Oct. 18: Aaron Fell, Manager, SALT – Jacksonville office, and Brian Howsare, Manager, SALT – Tampa office, co-wrote an article for Bloomberg BNA Daily Tax Report titled “MTC FBA VDA? IDK: What all FBA sellers should consider about sales tax and voluntary disclosures.” The article describes the Multistate Tax Commission’s online marketplace seller voluntary disclosure initiative and what its impact could be to online sellers.

Tax professionals Meet Aaron Fell, a State and Local Tax Manager in the Jacksonville office
Aaron Fell is a manager in the Southeast region of Grant Thornton’s State and Local Tax services.  Aaron has been in the indirect tax environment for more than seven years. Aaron started as a tax senior when he was hired by Grant Thornton in April 2016, then promoted to manager in August.
 
Aaron has extensive knowledge of the Florida Department of Revenue, where he began his career as an indirect tax auditor. From there, he moved on to Ryan LLC, which he continued his work at Ryan LLC, focusing on indirect tax audit defense and refund claims. Aaron is a certified public accountant and has extensive knowledge of indirect taxes including sales and use taxes and communication services taxes.

In his career, Aaron has experience in a wide range of industries including manufacturers, retailers, property management and contractors. Aaron is a member of the AICPA and GT United. Aaron studied at Flagler College in St. Augustine, Fla., and attended graduate school at Georgia State University, where he earned the credit hours for his CPA.


Contact

Mark Arrigo
SALT National Managing Partner
T +1 678 515 2320

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


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