pleased to announce that Prentiss Willson has been recognized with the Benjamin F. Miller Award from the State Bar of California Taxation Section. He will accept his award at a luncheon on November 6 at the California Tax Policy Conference.
The Benjamin F. Miller Award is given annually to recognize an individual for their outstanding achievements and contributions in the field of state and local taxation.
“We congratulate Prentiss on this prestigious honor,” said Jeffrey A. Friedman, a Washington, D.C.-based partner in Sutherland’s renowned state and local tax (SALT) practice. “He is truly an asset to our SALT team and the SALT community, and we are very pleased to see his accomplishments recognized by other practitioners and leaders in the field.”

Thumbnail image for photo 4.JPGSutherland SALT is pleased to announce that Prentiss Willson has been recognized with the Benjamin F. Miller Award from the State Bar of California Taxation Section. Prentiss accepted this award at a luncheon on November 6 at the California Tax Policy Conference.

The Benjamin F. Miller Award is given annually to recognize an individual for their outstanding achievements and contributions in the field of state and local taxation.

“We congratulate Prentiss on this prestigious honor,” said Jeffrey A. Friedman, a Washington, D.C.-based partner in Sutherland’s renowned state and local tax (SALT) practice. “He is truly an asset to our SALT team and the SALT community, and we are very pleased to see his accomplishments recognized by other practitioners and leaders in the field.”

With more than 40 years of experience in state and local tax, Prentiss is widely recognized as the dean of California taxation, having participated in approximately a dozen state and local tax cases before the U.S. Supreme Court and represented hundreds of taxpayers in disputes in California and across the country. 

A frequent speaker and author on state and local taxation, Prentiss taught tax courses at Stanford Law School, University of San Francisco Law School and Golden Gate University Graduate School of Taxation. In 2010, he was recognized with the Joanne Garvey Award for his lifetime service and dedication to the State Bar of California.

State Taxpayer Bill of Rights (TABORs) are intended to ensure that taxpayers are treated fairly. In this edition of A Pinch of SALT, Sutherland tax attorneys Jonathan A. Feldman, Madison J. Barnett and Suzanne M. Palms explore TABORs offered by several states and the meaningful protections that they offer.
View the full article reprinted from the October 6, 2014, issue of State Tax Notes.

State Taxpayer Bill of Rights (TABORs) are intended to ensure that taxpayers are treated fairly. In this edition of A Pinch of SALT, Sutherland tax attorneys Jonathan A. Feldman, Madison J. Barnett and Suzanne M. Palms explore TABORs offered by several states and the meaningful protections that they offer.

View the full article reprinted from the October 6, 2014, issue of State Tax Notes.

Click here to read our October 2014 posts on stateandlocaltax.com or read each article by clicking on the title. To read our commentary on the latest state and local tax developments as they are published, be sure to download the Sutherland SALT Shaker mobile app.

Thumbnail image for benson.jpgMeet Benson, the handsome three-year-old chocolate lab belonging to Stephen DiGennaro, Sutherland’s Marketing Technology Manager and one of the creators of the Sutherland SALT Shaker app.

Named after Law & Order SVU’s Detective Olivia Benson, this sweet boy has been a member of the DiGennaro family since he was just eight weeks old and loves being a spoiled only child. Benson is an excellent swimmer and enjoys playing fetch. His favorite toy is “Blue,” a chewy latex toy that can be stuffed with treats.

Thumbnail image for steve with benson.jpg

Even without any brothers or sisters, Benson is a very well-socialized pup who has learned to share and play nicely with others. This lucky boy has loads of puppy pals he sees during the week. While Dad’s at work Monday through Friday, Benson attends a local doggy day camp with about 50 other dogs. He can’t wait to tell them that he’s October’s Pet of the Month!

A new version of the Sutherland SALT Shaker mobile app is available for Windows Phone, iPhone and Android users. Updates to this version improve the performance of the app, including:
 
• Improved load time for first-time and returning users.
• Faster navigation.
• An updated interface to support newer high-density screens.
 
Be one step ahead with the Sutherland SALT Shaker mobile app.
 
• Search developments by state, topic and tax type.
• View and send Sutherland SALT presentations.
• Contact a member of the Sutherland SALT team.
• Submit your furry friend for Sutherland Pet of the Month!

Thumbnail image for Phone.jpgA new version of the Sutherland SALT Shaker mobile app is available for Windows Phone, iPhone and Android users. Updates to this version improve the performance of the app, including:

  • Improved load time for first-time and returning users.
  • Faster navigation.
  • An updated interface to support newer high-density screens.

Be one step ahead with the Sutherland SALT Shaker mobile app.

  • Search developments by state, topic and tax type.
  • View and send Sutherland SALT presentations.
  • Contact a member of the Sutherland SALT team.
  • Submit your furry friend for Sutherland Pet of the Month!

Download from the Windows Phone Store

Download from the Amazon Appstore

Download from the iTunes App Store

Download from Google Play

As part of a sweeping law change, New York will require taxpayers to use a water’s-edge combined reporting method when filing corporate income tax returns beginning January 1, 2015.

In this edition of A Pinch of SALT, Sutherland tax attorneys Carley A. Roberts, Pilar Mata, Stephanie Do and Kathryn E .Pittman explore California’s rich regulatory, administrative, and judicial 50-year history of combined reporting to identify ways in which New York can avoid some of California’s pitfalls, learn from California’s experience, and improve on its unitary experiences.
View the full article, reprinted from the September 29, 2014 issue of State Tax Notes.
In this edition of A Pinch of SALT, Sutherland tax attorneys Carley A. Roberts, Pilar Mata, Stephanie Do and Kathryn E .Pittman explore California’s rich regulatory, administrative, and judicial 50-year history of combined reporting to identify ways in which New York can avoid some of California’s pitfalls, learn from California’s experience, and improve on its unitary experiences.

 

View the full article, reprinted from the September 29, 2014 issue of State Tax Notes.
We are pleased to announce that Open Weaver Banks has joined the firm’s State and Local Tax (SALT) practice as counsel in New York. Prior to joining Sutherland, Open was of counsel at Morrison & Foerster LLP. 
 
Open represents clients in state and local tax controversies at the administrative, trial and appellate levels. Her work includes income, franchise, sales and use, and property tax matters. Specifically, she has advised on and litigated complex state and local tax matters associated with unitary combination, the constitutionality of the “throw-out” apportionment rule, intangible holding company nexus, addback of interest and intangible deductions, the application of P.L. 86-272, qualification for sales and use tax exemptions, and the availability of personal income tax credits for taxes paid to other jurisdictions.
 
Open’s clients come from a broad spectrum of industries, including insurance, financial services, media and technology, cable and telecommunications, automotive, construction and manufacturing. Before focusing solely on state and local tax, she represented clients in federal tax planning and controversy matters. Her federal tax background provides an invaluable perspective on state and local tax issues.
 
Sutherland’s addition of Open is the latest step in the firm’s expansion of its SALT practice in New York. In August, the group welcomed Partner Leah Robinson from McDermott Will & Emery LLP.

We are pleased to announce that Open Weaver Banks has joined the firm’s State and Local Tax (SALT) practice as counsel in New York. Prior to joining Sutherland, Open was of counsel at Morrison & Foerster LLP. 

Open represents clients in state and local tax controversies at the administrative, trial and appellate levels. Her work includes income, franchise, sales and use, and property tax matters. Specifically, she has advised on and litigated complex state and local tax matters associated with unitary combination, the constitutionality of the “throw-out” apportionment rule, intangible holding company nexus, addback of interest and intangible deductions, the application of P.L. 86-272, qualification for sales and use tax exemptions, and the availability of personal income tax credits for taxes paid to other jurisdictions.

Open’s clients come from a broad spectrum of industries, including insurance, financial services, media and technology, cable and telecommunications, automotive, construction and manufacturing. Before focusing solely on state and local tax, she represented clients in federal tax planning and controversy matters. Her federal tax background provides an invaluable perspective on state and local tax issues.

Sutherland’s addition of Open is the latest step in the firm’s expansion of its SALT practice in New York. In August, the group welcomed Partner Leah Robinson from McDermott Will & Emery LLP.

By Ted Friedman and Pilar Mata

The Pennsylvania Office of Open Records (OOR) determined that the City of Philadelphia Department of Revenue (City) was not required to provide use and occupancy tax forms and documentation in the City’s possession relating to alleged unpaid use and occupancy taxes in response to a company’s request under Pennsylvania’s Right-to-Know Law (RTKL). The OOR denied the request on the grounds that the records constituted confidential tax information protected by the Local Tax Enabling Act (LTEA) and the Local Taxpayers Bill of Rights Act (LTBRA). The OOR stated that the objective of the RTKL is to empower citizens by affording them access to information concerning the activities of their government, and that records in the possession of a local agency, such as the City, are presumed to be public, unless exempt under the RTKL or other law or protected by a privilege, a judicial order or a decree. The OOR held that the City had met its burden of proof to establish that the records constituted confidential tax information protected from public access under the LTEA and LTBRA. In response to the company’s argument that it was entitled to – at a minimum – copies of its own tax records, the OOR stated that the status of an individual requesting a record is irrelevant as to whether the record is accessible under the RTKL. Walsh v. City of Philadelphia, No. AP 2014-1216 (Pa. Office of Open Records Oct. 1, 2014).

By Derek Takehara and Andrew Appleby

The Illinois Department of Revenue determined that a wholesale distributor of international telecommunications services could source its long-distance telephone receipts based on its Illinois property factor. The taxpayer, an intermediate international telecommunications carrier, owned and rented equipment in several states, including Illinois. Illinois law provides that a taxpayer must source receipts from the sale of telecommunications services for resale using the same apportionment methodology as sales to end-users (e.g., the location of the service, the billing address, or the location where the call is originated, terminated, inputted or received). However, if the determinative information is not readily available to the taxpayer, the taxpayer may use “any other reasonable and consistent method” to apportion the receipts. Here, the information was not readily available to the taxpayer because the taxpayer had no direct interaction with end-users. Accordingly, the Department permitted the taxpayer to use another reasonable and consistent method. The taxpayer proposed two alternative sourcing methods, including a “property method” (based on a proportion of the net book value of the taxpayer’s total property in Illinois) and a “revenue method” (based on a proportion of gross revenue attributed to the taxpayer’s property in Illinois). However, instead of adopting one of these methods, the Department ruled that the taxpayer could source its receipts using the taxpayer’s Illinois property factor, as long as the taxpayer applied all relevant statutory and regulatory rules, including those requiring property owned to be valued at cost and property rented to be valued at eight times the annual rental rate. Ill. Priv. Ltr. Rul. No. IT 14-0004 (June 4, 2014).