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State and Local Thinking – September 2017

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SALT Alerts State and local Thinking

California FTB Chief Counsel ruling addresses sourcing of sales from non-marketing services

Illinois EDGE Tax Credit Program revised and extended to June 30, 2022

Illinois amends apportionment regulations to clarify market-based sourcing, alternative apportionment provisions

Minnesota Tax Court holds Section 382 limitation not subject to apportionment

New Jersey offers voluntary disclosure program to out-of-state sellers with customer referral agreements

New York State Office of Counsel issues apportionment guidance for owners of registered broker-dealer SMLLCs

North Carolina Supreme Court holds market discount income on U.S. obligations to be non-deductible interest

Rhode Island imposes sales and use tax reporting requirements on non-collecting retailers

South Dakota Supreme Court holds law challenging Quill’s physical presence requirement is unconstitutional

Virginia Supreme Court affirms related-party addback safe harbor exception applies on post-apportioned basis

Virginia tax amnesty program runs through Nov. 14

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Thought leadership from our State and Local Tax professionals Sept. 1: Jamie Yesnowitz, Principal, SALT -- National Tax Office Leader, was quoted in the Bloomberg BNA Daily Tax Report article “Will Supreme Court resolve digital tax debate before Congress” written by Ryan Prete. Jamie talked about the likelihood the Supreme Court will consider a South Dakota case on online sales taxes that would revisit the landmark 1992 Quill Corp. v. North Dakota decision.

Sept. 5: Jamie Yesnowitz, Principal, SALT -- National Tax Office Leader, was quoted in the State Tax Today article “Split Virginia Supreme Court hands state victory in addback statute dispute” written by Jad Chamseddine and others. Jamie discussed the ramifications of the decision in Kohl’s Department Stores Inc. v. Virginia Department of Taxation on the application of that state’s add back safe harbor exception.

Sept 15: Jamie Yesnowitz, Principal, SALT -- National Tax Office Leader, was quoted in the Bloomberg BNA Daily Tax Report article “South Dakota Supreme Court strikes digital sales tax statute” written by Ryan Prete. Jamie discussed the scope of the case and how that affects the possibility the Supreme Court will accept the case for review.

Sept 15: Jamie Yesnowitz, Principal, SALT -- National Tax Office Leader, was quoted in the Law 360.com article “SD’s rush to kill Quill may hurt odds of high court review” written by Vidya Kauri. Jamie talked about how South Dakota’s Supreme Court decision striking down an online retail tax law could be reviewed by the U.S. Supreme Court.

Sept. 19: Jamie Yesnowitz, Principal, SALT -- National Tax Office Leader, was quoted in the Bloomberg BNA Daily Tax Report article “South Dakota digital case puts retailers in ‘tricky spot” written by Ryan Prete. Jamie talked how the South Dakota Supreme Court’s rejection of a statute requiring out-of-state sellers to collect online sales taxes has put retailers in a tough place.

Sept. 20: Michael Cronin, Senior Manager, SALT – Boston office, was quoted in the State Tax Today article “Massachusetts DOR remote sales tax reg could ‘go the distance,’ tax experts say” written by Paige Jones and others. Michael talked about the possibility that a Massachusetts online sales tax law represents a way to apply this tax without overturning the Quill Corp. v. North Dakota decision.

Sept. 22: Patrick Shine, Associate, SALT – Seattle office, authored a Grant Thornton Insight article for Bloomberg BNA Daily Tax Report titled “Microsoft: A case study on Wisconsin sourcing of OEM software royalties.” Patrick wrote on the implications of the Wisconsin Tax Appeals Commission’s ruling that Microsoft Corp. could not be assessed additional corporate franchise taxes based on royalties from the licensing of its software to out-of-state OEMs which in turn sold computers with that software to Wisconsin purchasers.

Sept. 25: Steve Carter, Managing Director, SALT – Philadelphia office, was quoted in the BNA Daily Tax Report article “New York uses $20 million in tax incentives to land Amazon offices” by John Herzfeld. Steve discussed New York’s Excelsior Jobs Program and how its use of performance-based standards can be a model for other states.

Tax professionals Meet Mary Cho, a State and Local Tax Managing Director in the Seattle office
Mary Cho is a director and Pacific Northwest Territory leader for Grant Thornton’s State and Local Tax services. Mary joined Grant Thornton in 2012 from Expedia, Inc., where she was a senior manager of indirect tax. Before that, she worked as a director of SALT at PricewaterhouseCoopers and a senior manager of SALT at Deloitte & Touche. In all, Mary has more than 25 years of experience in state and local taxes.

Mary is tasked with overseeing the success of Grant Thornton’s Pacific Northwest practice, but that is only one her many responsibilities. Mary has managed complex multistate and local tax engagements and has a highly developed ability to resolve areas of risk and exposure, recovery of overpaid taxes and audit assistance for high-growth companies. She has experience working with clients in many industries, including technology, retail, construction, professional services and travel.

Mary Cho is a certified public accountant in Washington State and a member of both the American Institute of Certified Public Accountants and Washington Society of Certified Public Accountants. She earned bachelor of science degrees in both accounting and business administration from Central Washington University.


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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