In this installment of SALT Policy Picks for Tax Notes State, Eversheds Sutherland Partner Nikki Dobay reviews state tax bills enacted in the first quarter of 2021, including legislation on sales tax, COVID-19-related issues, and IRC conformity
Illinois’ marketplace facilitator law – insights and analysis
Recent developments for Illinois’ marketplace facilitator tax law.
The Latest
- June 9 – the Illinois Department of Revenue issues updated FAQs for marketplace facilitators, marketplace sellers and remote sellers.
- June 8 – IDOR revises its “Leveling the Playing Field Retailer Flowchart” (PDF).
- June 3 – IDOR publishes “What’s New in 2021 for Remote
New York Slice: Executive orders create continued administrative tax appeals deadline confusion
New York Governor Andrew Cuomo issued a series of executive orders beginning on March 20, 2020, tolling statewide legal filing deadlines from March 20, 2020, to Nov. 3, 2020.
In their column for Bloomberg Tax, Eversheds Sutherland attorneys Michael Hilkin and Jeremy Gove note there is confusion over whether the executive orders apply to
Application of the Pension Source Law to excess benefit plans
In the latest SALT@Work column for the Journal of Multistate Taxation and Incentives, Eversheds Sutherland Partner Charlie Kearns provides an overview of the Pension Source Law, specifically its treatment of excess benefit plans, as well as recent guidance from New York that applies those provisions.
California’s Latest Wealth Tax Proposal: An Overview of AB 310
Appeal of Prince: California Taxation of Nonresident Income From Restricted Stock
State taxation of a nonresident employee’s equity award, such as nonqualified stock options (NQSOs) or restricted stock units (RSUs), has long been a thorn in the side of many tax practitioners, payroll departments, and – of course – employees. In Appeal of Prince, California’s Office of Tax Appeals (OTA) recently addressed the state’s taxation
Illinois Governor Appoints New Tax Tribunal Judge
On April 27, Illinois Governor J.B. Pritzker appointed retired Circuit Court Judge Edward Washington II to the Illinois Independent Tax Tribunal. The appointment was for a vacant position, so it appears that Judges Brian F. Barov and James M. Conway will continue in their roles.
Edward Washington II was a judge of the 5th Subcircuit
Georgia Governor Signs Taxpayer Fairness Act Limiting Administrative Deference in Georgia Tax Controversies
On April 29, 2021, Georgia Governor Brian Kemp signed SB 185, limiting the application of administrative deference in Georgia tax controversies. This law seeks to level the playing field in state tax litigation matters by reducing the level of deference accorded to the Department of Revenue’s interpretations of ambiguous laws. The law provides that
SALT Policy Picks: Sales Tax Base Expansion Is Not the Answer
This year, Partner Nikki Dobay launched a new column for Tax Notes entitled “SALT Policy Picks,” which provides Nikki’s reflections on state and local tax policy and legislative updates.
In one of her initial columns, Nikki argues that now is not the time for states to consider sales tax base expansion, discussing specifically that
California and Massachusetts Issue Employment Tax Guidance on Remote Work during COVID-19
In a prior SALT@Work column for the Journal of Multistate Taxation and Incentives, Eversheds Sutherland attorneys Charlie Kearns and Alexandra Louderback discussed the localization of work rules that determine where an employer will be subject to state unemployment insurance (UI) registration, reporting and taxes when an employee works in multiple states.
Shortly after that