This week the U.S. Supreme Court heard oral arguments for South Dakota v. Wayfair, regarding whether physical presence is required within a state for sales and use tax purposes,
Continue Reading Imposing a Tax Collection Obligation on Internet Sellers–South Dakota v. Wayfair
William H. Gorrod
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California Documentary Transfer Tax Litigation Update
Posted in State Tax
California’s Documentary Transfer Tax Act (Rev. & Tax. Code §§ 11901, et seq.) is based upon the former federal Documentary Stamp Tax Act first enacted by Congress to raise…
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Taxpayers Bear Risk of State’s Proposals to Counter Elimination of SALT Deduction
Several states are considering proposals in an attempt to reduce the impact of federal tax reform’s $10,000 limit on state and local tax (SALT) deductions. In New York, the Governor’s…
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California Proposes Legislation to Impose Sales and Use Tax on Services
Recently proposed legislation would require sellers to collect sales and use tax on the sales price of certain services to California businesses.
On Feb. 5, 2018, California Senator Robert…
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U.S. Supreme Court to Hear Arguments on Whether Physical Presence is Required for Sales and Use Tax Purposes
U.S. Supreme Court grants certiorari in South Dakota v. Wayfair, et al.
The U.S. Supreme Court will review the validity of a South Dakota law which requires remote retailers to…
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California Court of Appeal Holds Passive LLC Interest Does Not Create Nexus
By William H. Gorrod & Bradley R. Marsh on
Posted in Tax Planning
A non-California corporation’s only connection with California was its passive minority interest in a limited liability company (LLC) that was doing business in California. The California Court of Appeal held…
Continue Reading California Court of Appeal Holds Passive LLC Interest Does Not Create Nexus