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The State Tax Show

Business & Economics Podcasts

The State Tax Show is for the busy tax professional trying to stay up-to-date on the crazy world of state and local taxation (SALT). BakerHostetler partner, Matt Hunsaker, has been podcasting on state tax issues for years. Each week, he leads a lively discussion of the latest cutting-edge SALT issues. Come join the fun!

The State Tax Show is for the busy tax professional trying to stay up-to-date on the crazy world of state and local taxation (SALT). BakerHostetler partner, Matt Hunsaker, has been podcasting on state tax issues for years. Each week, he leads a lively discussion of the latest cutting-edge SALT issues. Come join the fun!

Location:

United States

Description:

The State Tax Show is for the busy tax professional trying to stay up-to-date on the crazy world of state and local taxation (SALT). BakerHostetler partner, Matt Hunsaker, has been podcasting on state tax issues for years. Each week, he leads a lively discussion of the latest cutting-edge SALT issues. Come join the fun!

Language:

English


Episodes

Agency Deference in State Tax Cases (and UNO rules)

4/19/2021
Courts notoriously give deference to state tax agencies in interpreting tax laws. But is the tide changing for taxpayers? Matt Hunsaker puts Georgia's Taxpayer Fairness Act into context. Questions & Comments: mhunsaker@bakerlaw.com www.bakerlaw.com/matthunsaker

Duration:00:06:10

Sports Betting - States Getting a Piece of the Tax Action

4/12/2021
Since the May 2018 Murphy v. NCAA US Supreme Court decision, states have been able to authorize and tax sports betting. Twenty-six states and the District of Columbia have done so. In this week's show, Matt Hunsaker explains the sudden shift, including some sports wagering taxes passed this year. Questions & Comments: mhunsaker@bakerlaw.com Link to NY Gaming Study: https://www.gaming.ny.gov/pdf/Spectrum%20New%20York%20Gaming%20Study%20Executive%20Summary,%20Final.pdf bakerlaw.com/matthunsaker

Duration:00:05:49

State Transfer Pricing Update: SITAS is Alive, APAs, and Tax Amnesty

4/5/2021
After a 4 1/2 year hiatus, the Multistate Tax Commission has met to revive the State Intercompany Transactions Advisory Service Committee (SITAS). Matt Hunsaker talks about the committee meeting and other recent happenings in state tax transfer pricing. Questions & Comments: mhunsaker@bakerlaw.com bakerlaw.com/matthunsaker

Duration:00:09:31

The Latest in the World of Property Tax

3/29/2021
Listeners in the property tax world have been clamoring for an update. Here is the latest in property taxes: pandemic implications, dark stores, intangibles, and more. https://www.bakerlaw.com/DavidDEbersole (Dave Ebersole) joins Matt Hunsaker in the virtual studio to offer his insights. Questions & Comments: debersole@bakerlaw.com mhunsaker@bakerlaw.com

Duration:00:15:58

Federalism Showdown: Does ARPA Prohibit State Tax Cuts?

3/22/2021
Tucked away in the American Rescue Plan Act of 2021 is a provision that prohibits states from using the $350 billion in state and local relief money to fund tax cuts. What does this mean for state tax policy? What does this mean for federalism and anti-commandeering? Matt Hunsaker explains. Questions & Comments: mhunsaker@bakerlaw.com bakerlaw.com/matthunsaker

Duration:00:11:26

New Taxes on Consumer Data Collectors

3/15/2021
New York has proposed an excise tax on companies that collect consumer data (SB 4959). The tax is a per-consumer head tax and could cost taxpayers millions of dollars each month. Will this tax affect you? Matt Hunsaker breaks down the details in this week's episode. Questions/Comments: mhunsaker@bakerlaw.com bakerlaw.com/matthunsaker

Duration:00:11:38

What Does a Broken Tooth Have to Do with Nexus Studies?

3/8/2021
In this week's episode, Matt Hunsaker equates regular state tax nexus studies with regular visits to the dentist. Things can go bad if you skip either. Learn more about what goes into a nexus study and why now is the best time ever to do one. Questions & Comments: mhunsaker@bakerlaw.com bakerlaw.com/matthunsaker

Duration:00:09:24

When State Tax Agencies Speak from Both Sides of the Mouth

3/1/2021
In Wisconsin Department of Revenue v. Deere & Company, the Department of Revenue tried to disallow a dividends received deduction for distributions from a Luxembourg entity despite published guidance conflicting with its position. Matt Hunsaker breaks down the Wisconsin Court of Appeals decision preventing the Department from deviating from its published guidance. Questions & Comments: mhunsaker@bakerlaw.com bakerlaw.com/matthunsaker

Duration:00:08:54

California Tax Increases? The Lowdown on AB 71

2/22/2021
The California legislature introduced AB 71 to provide a comprehensive plan to address statewide homelessness. In January, it was amended to add various tax provisions. Big ones. Matt Hunsaker breaks down what this means for those doing business or living in California. Questions & Comments: mhunsaker@bakerlaw.com bakerlaw.com/matthunsaker

Duration:00:06:59

Breaking: Maryland Overrides Veto of Digital Advertising Tax

2/15/2021
Last Friday, the Maryland General Assembly voted to override last year's veto of the digital advertising tax (H.B. 732). The Assembly has also introduced legislation to prevent taxpayers from overtly passing on the tax to Maryland advertising consumers. Matt Hunsaker forecasts what will become of the tax and how the Permanent Internet Tax Freedom Act plays into tax challenges. Prior Episodes on Digital Advertising:...

Duration:00:10:38

Tech & Tax: Roundup on State Taxation of Technology

2/8/2021
Matt Hunsaker does a rapid fire analysis of various state and local tax issues in the technology space. Stay tuned for an update on software and cloud computing. Questions & Comments: mhunsaker@bakerlaw.com www.bakerlaw.com/matthunsaker

Duration:00:11:17

Deep in the Heart of Texas Franchise Tax Sourcing Rules

2/1/2021
In mid-January, the Texas Comptroller issued controversial amendments to its franchise (margin) tax apportionment sourcing rules. Are the rules an administrative drift towards market-based sourcing? Matt Hunsaker breaks down new rules for services, advertising, net losses (Hallmark), internet hosting, and more. Questions & Comments: mhunsaker@bakerlaw.com bakerlaw.com/matthunsaker

Duration:00:11:44

How Will States Tax Forgiven PPP Loans?

1/25/2021
The CARES Act created the Paycheck Protection Program. The PPP allowed businesses to secure forgivable SBA loans. Federal taxation of forgiven loans and related expenses are quite favorable - will states follow suit? Matt Hunsaker explains. Submit your Women in State Tax nominations here: mhunsaker@bakerlaw.com bakerlaw.com/matthunsaker

Duration:00:07:51

Who Says You Can't Get Into Federal Court? A Primer on the Tax Injunction Act

1/18/2021
Since 1937, the Tax Injunction Act (28 USC 1341) has significantly limited taxpayers' access to federal courts to hear state tax matters. In this week's episode, Matt Hunsaker provides an overview of the Act and avenues still available to taxpayers to get into federal court. Questions/Comments: mhunsaker@bakerlaw.com bakerlaw.com/matthunsaker

Duration:00:14:09

Falling Dominoes: Economic Presence Nexus Update (Sales & Income)

1/11/2021
And then there were three . . . Florida, Kansas, and Missouri don't have economic presence or marketplace facilitator sales tax laws on the books. Will that change this session? Will sales tax nexus laws bleed over on the income tax front? Matt Hunsaker addresses these issues in this week's episode. Questions & Comments: mhunsaker@bakerlaw.com bakerlaw.com/matthunsaker

Duration:00:09:06

The Neverending Story: California FTB Regulation Projects

1/4/2021
Since 2017, the California Franchise Tax Board has been working on revisions to its regulations for market-based sourcing regulation for income from services and intangibles and for petitioning for alternative apportionment. Could these projects cross the finish line in 2021? How are these projects relevant to businesses outside California? Check out this episode for Matt Hunsaker's thoughts. Questions & Comments: mhunsaker@bakerlaw.com

Duration:00:08:40

New Hampshire v. Massachusetts - Are There Broader State Tax Implications?

12/28/2020
Massachusetts is taxing nonresidents who are working outside Massachusetts due to COVID-19. Seems unfair? Well New Hampshire agrees and has asked the US Supreme Court to allow it to bring suit against Massachusetts. Matt Hunsaker explains why this case is important and how it could have implications for states that use the far-reaching "convenience of the employer" approach to taxing nonresidents working at home. Thank you for listening and making Season 3 such a success! Questions/Comments:...

Duration:00:10:40

Taxing Santa - A Satirical Summary of 2020 State Tax Issues

12/21/2020
In this light-hearted episode, Matt Hunsaker explains how Wayfair, marketplace facilitator laws, false claims acts, economic nexus, the manufacturing exemption, and other issues apply to Santa Claus. Questions/Comments - mhunsaker@bakerlaw.com

Duration:00:09:22

Women in State Tax #3 - Beth Sosidka & Angela Miele

12/14/2020
This week Matt Hunsaker interviews two very special guests for Part III in the series Women in State Tax: Beth Sosidka (AT&T - Tax Director of External Tax Policy) and Angela Miele (Motion Picture Association - Vice President State Government Affairs and Tax Policy). Both have long careers in state and local tax, with special expertise in navigating tax policy. Check out their stories and career advice! Questions & Comments: mhunsaker@bakerlaw.com Beth's awesome drawings on Instagram:...

Duration:00:30:49

Tax & False Claims Acts - Will DC Authorize Bounty Hunters?

12/7/2020
A few states allow private parties (e.g., plaintiff lawyers) to bring tax suits under state False Claims Acts (qui tam actions) - often for a share of treble damages. The District of Columbia is looking to join the club despite near universal opposition. In this episode Matt Hunsaker breaks down what this means for your company. Questions & Comments: mhunsaker@bakerlaw.com Register for the Telecommuting State Tax Webinar here:...

Duration:00:08:38