Just in time for the holidays, the New Jersey Division of Taxation announced a tax amnesty program. Taking a “carrot and stick” approach, the Division of Taxation said that it
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bradley marsh
California Locally Assessed Property Tax: 2018 Appeal Filing Deadline Approaching
County Assessors across California believe that the property located in their counties is worth substantially more this year than it was last year. Each Assessor is required to prepare an…
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Limitations for Charitable Deductions and SALT Credits
The Tax Cuts and Jobs Act (TCJA) placed a $10,000 annual limit on the deductibility of state and local taxes (SALT). In response to and attempting to work around that…
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Imposing a Tax Collection Obligation on Internet Sellers–South Dakota v. Wayfair
Posted in State Tax
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,…
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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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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…
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Greenberg Traurig’s Bradley Marsh Featured in Law360
By Greenberg Traurig on
Posted in Firm News
In this Law360 article, Greenberg Traurig Shareholder Bradley Marsh discusses California real estate legislation and regulations to watch in 2017. Marsh addresses how California will regulate and tax recreational marijuana…
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