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State and Local Thinking – January, 2019

RFP
State and Local Thinking newsletterForecasting this year’s biggest SALT issues To call 2018 an “important” year in state and local tax law falls short of describing its true impact. The Tax Cuts and Jobs Act reforms and the U.S. Supreme Court’s South Dakota v. Wayfair, Inc., ruling dominated the tax-related considerations of state, county and municipal legislators and their court systems last year.

We see the implications of federal tax reform and the Wayfair ruling on sales tax nexus standards continuing to spur the most significant changes in SALT laws and court decisions throughout this year as well. To help your business plan for another year of tax law changes, Grant Thornton offers 10 issues we believe will dominate SALT legislative actions in 2019.

Look ahead to 2019’s trends here



SALT Alerts California tax ruling clarifies income classification
D.C. enacts remote seller sales tax provisions
Louisiana affirms sales tax on host of online third-party retailers
Massachusetts: Remotely accessed software hosted in-state is taxable
Mississippi ruling upholds statute of limitations for amended returns
New Jersey tax director’s apportionment formula use ruled improper
Ohio Supreme Court: No ‘use tax’ for Reds on giveaways
Ohio ruling: Employment services subject to sales and use tax
Court: Utah tax structure treatment violates foreign commerce clause

SALT library Want to know more? Visit our library to read the latest alerts, articles and surveys on the issues that affect your business.
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Thought leadership from our State and Local Tax professionals Dec. 21: Vito Cosmo, managing director, SALT -- Philadelphia office, was quoted in an article for Law.360 titled, “Top State & Local Tax Cases of 2018." Vito spoke about the potential impact of Philadelphia’s soda tax on other similar tax efforts in other states.

Jan. 9: Sonia Shaikh, Tax Associate, SALT – Arlington, Va., office, was quoted in an article for State Tax Today titled, “Virginia draft guidelines would eliminate tax liability for some companies." Sonia spoke on both direct and indirect effects on companies affected by Virginia Department of Taxation’s new guidelines.

Jan. 10: Drew VandenBrul, Managing Director, SALT -- Philadelphia office, was quoted in an article for Bloomberg BNA titled, “Pennsylvania’s online sales tax guidance creates confusion." Drew was quoted about issues surrounding Pennsylvania’s response to the U.S. Supreme Court decision in South Dakota v. Wayfair, Inc.

Jan. 14: Matthew Melinson, Partner, Vito Cosmo, Managing Director, and Katherine Piazza, Tax Associate, SALT -- Philadelphia office, co-wrote an article for State Tax Notes titled, “Virtual government outsourcing of tax collection." Katherine, Vito and Matthew wrote about how states are increasingly turning to outsourcing tax collection and administration obligations to businesses.

Jan. 22: Jamie Yesnowitz, Principal, SALT – National Tax Office Leader, was quoted in an article for Bloomberg Law News titled, “Large states remain cynical about stream lined sales tax pact." In the article, Jamie talks about reasons why the 23-state Streamlined Sales and Use Tax Agreement is unlikely to attract many more states into the agreement this year.

Tax professionals Meet Jerry Glynn, a State and Local Tax Managing Director in the Philadelphia office

Jerry Glynn is a managing director in the State and Local Tax practice in Grant Thornton's Philadelphia office. He specializes in sales/use and income/franchise taxes, with more than 25 years of experience. He is a recognized subject matter expert on cloud sales and use issues and is frequently featured on Grant Thornton webcasts.

Jerry has performed a wide variety of services for his clients -- multi-state transactional advisory services, audit defense and appeals, tax overpayment reviews, sales and use tax compliance services, sales and use tax technology implementations, and diagnostic compliance review and remediation services. Jerry’s clients have included businesses in the manufacturing, pharmaceutical, healthcare, energy, retailing and developing technology industries. Previous to his work at Grant Thornton, Jerry spent five years in the oil and gas industry.

Jerry earned a bachelor’s degree in accounting from Saint Joseph’s University and a master’s degree in taxation from Philadelphia University. Jerry is a licensed CPA in Pennsylvania, and a member of both the AICPA and the Pennsylvania Institute of Certified Public Accountants.
 
Contact:

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

Jamie YesnowitzJamie Yesnowitz
SALT National Tax Office Principal
Washington D.C.
T +1 202 521 1504


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