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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!


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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!




Phasing Out Corporate Income Taxes - North Carolina Edition

Matt Hunsaker discusses recent North Carolina tax legislation, including phase-out/phase-down of corporate and individual income tax rates, an elective passthrough entity SALT cap workaround, and simplification of the corporate franchise tax. Questions & Comments:


Don't Pick Me! The Multistate Tax Commission Audit Nomination Process

The Multistate Tax Commission recently issued a policy position on not disclosing which states nominated a taxpayer for a joint audit or why they were nominated. Matt Hunsaker discusses. Questions & Comments:


Are Decentralized Sales Tax Regimes Vulnerable to Lawsuits?

Louisiana voters appear to have rejected a constitutional amendment that would have centralized its state and parish sales tax systems. Does this rejection mean that parish taxes remain unduly burdensome to interstate commerce? Matt Hunsaker discusses. Questions & Comments:


You Can Say That, But It Will Cost You - The 1st Amendment and State Taxation

Maryland and Ohio courts disagree on whether taxing billboards violates the 1st amendment. Will the Supreme Court weigh in? How will this affect the surge of interest in targeted taxes on digital advertising? Matt Hunsaker discusses. Questions & Comments:


What Lies Beneath - When Does the Sales Tax Manufacturing Exemption Start?

How does the manufacturing exemption apply when the end product starts off as real property? Matt Hunsaker breaks down the Texas Court of Appeals opinion in Texas Westmoreland Coal Co. and its implications. Questions & Comments:


When States Export Their Tax Burden - Washington Bank Surcharge

In this episode - an update to episode 98 - Matt Hunsaker explains the Washington Supreme Court's decision in Washington Bankers Association v. Wa. Department of Revenue, in which the court concluded that a tax designed to apply to large out-of-state companies did not violate the Commerce Clause. Questions & Comments:


A 30,000 Foot Look at State Taxation of Corporate Aircraft

Matt Hunsaker highlights some issues that should be considered when purchasing a company jet, including sales tax and property tax. Questions & Comments:


State Taxation of Software Part 3: Software-Related Services

In this third installment of the series on taxation of software, Matt Hunsaker talks about how states tax services that often tag along sales of software. A befuddling mix of rules, but Matt gives some general concepts to help make sense of the chaos. Questions & Comments:


One Simple Trick for Cutting Your State Taxes in Half

Texas taxes retailers and wholesalers at half the rate of other taxpayers. Matt Hunsaker breaks down the recent Xerox franchise tax case and what it may mean for leasing companies trying to qualify as retailers or wholesalers. He also discusses how this case may affect the cost-of-goods-sold deduction for leasing companies. Questions & Comments:


Statues, Texas Apportionment (Sirius XM), and Maryland Digital Ad Tax Regs

Matt Hunsaker breaks down the latest state tax news including a discussion of tax arguments in a controversial civil war era statue removal case, the Texas Supreme Court's decision to hear Sirius XM's apportionment case, and the Maryland Comptroller's proposed regulations for sourcing receipts under the Maryland digital advertising tax. Questions & Comments:


State Taxation of Software Part 2 - Custom v. Canned Software

In this episode Matt Hunsaker explores ways in which states tax custom software differently than prewritten or canned software. Questions & Comments:


Everything About State Taxation of Software - Part 1

Matt Hunsaker has finally quit resting on his laurels and has begun a multipart series highlighting the complexity of state taxation of software. In Part 1 he lays the stage by discussing states' early efforts to shoehorn software into definitions of tangible personal property. Questions & Comments:


More Musings on Digital Advertising Taxes

Massachusetts has proposed a digital advertising tax. Matt Hunsaker breaks down the new proposal (and an old proposal to conduct a study before enacting a tax) and compares and contrasts it with Maryland's infamous digital advertising tax. Questions & Comments: Mike Semes Article:


Sales Tax is Tricky - The Manufacturing Exemption

In this episode, Matt Hunsaker explores the sales tax manufacturing exemption to demonstrate why sales tax becomes more complex as you peel back the layers of the onion. Questions & Comments:


Bears & California's SALT Cap Workaround

Matt Hunsaker gives an overview of the recently enacted passthrough workaround to the $10,000 state and local tax deduction cap. Questions & Comments -


A Sales Tax Win for SaaS

Arkansas has issued a legal opinion treating SaaS as a nontaxable service when it is hosted remotely. Matt Hunsaker breaks down the issues. Questions & Comments:


Data Processing, PL 86-272, and the MTC Partnership Tax Project

Matt Hunsaker catches up on three recent developments: Texas legislation excluding payment processing from taxable data processing, a taxpayer PL 86-272 win in New Jersey, and a preview of the Multistate Tax Commission's project on state taxation of partnerships. Questions & Comments:


Blacklisted! (A Questionable Scheme for State Taxation of Multinationals)

Colorado recently enacted a blacklisted country approach to thwarting perceived state tax abuses by multinational companies. Will it withstand constitutional challenges? Matt Hunsaker gives his two cents. Questions & Comments:


Is Your Company Due a Massachusetts Sales Tax Refund for Software?

After years of back and forth, the Massachusetts Supreme Judicial court has issued the much anticipated ruling in Oracle. Good news! Taxpayers are allowed refunds for software used in multiple locations even if they didn't jump through all of the Commissioner's regulatory hoops. Matt Hunsaker breaks down the decision. Questions & Comments:


NJ Nexus Initiative & Seattle Payroll Tax Update

New Jersey is coming after taxpayers for years before 2019 based on information on combined group reports. From June 15 to October 15, 2021, the state will be offering certain benefits to taxpayers who come forward for years before 2019. In addition, a Washington trial court has upheld the Seattle payroll expense tax in the face of constitutional challenges. Matt Hunsaker discusses both developments. Questions & Comments: