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.Qu

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

Nov 22nd, 2021 5m 52s

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: [email protected]/m

Are Decentralized Sales Tax Regimes Vulnerable to Lawsuits?

Nov 15th, 2021 5m 49s

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 di

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

Oct 25th, 2021 8m 54s

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 &

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

Oct 12th, 2021 7m 36s

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: mhunsaker@bakerl

When States Export Their Tax Burden - Washington Bank Surcharge

Oct 4th, 2021 8m 30s

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

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

Sep 27th, 2021 14m 8s

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

State Taxation of Software Part 3: Software-Related Services

Sep 20th, 2021 7m 24s

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

One Simple Trick for Cutting Your State Taxes in Half

Sep 13th, 2021 9m 41s

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

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

Sep 6th, 2021 8m 28s

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 Comptr

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

Aug 30th, 2021 9m 59s

In this episode Matt Hunsaker explores ways in which states tax custom software differently than prewritten or canned software.Questions & Comments: [email protected]/matthunsaker

Everything About State Taxation of Software - Part 1

Aug 16th, 2021 9m 30s

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 definiti

More Musings on Digital Advertising Taxes

Aug 9th, 2021 7m 26s

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.Quest

Sales Tax is Tricky - The Manufacturing Exemption

Aug 2nd, 2021 15m 1s

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: [email protected]/matthunsaker

Bears & California's SALT Cap Workaround

Jul 26th, 2021 9m 23s

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

A Sales Tax Win for SaaS

Jul 19th, 2021 7m 51s

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: [email protected]/matthunsaker

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

Jul 12th, 2021 10m 26s

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 taxati

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

Jul 5th, 2021 7m 49s

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: mhunsaker@bakerlaw

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

Jun 28th, 2021 7m 6s

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 t

NJ Nexus Initiative & Seattle Payroll Tax Update

Jun 21st, 2021 6m 33s

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 add

Dodging the California Foreign Tax Bullet - AB 71

Jun 14th, 2021 8m 5s

California Assembly Bill 71 would have made major changes to how California taxes foreign income, including a thinly-veiled attempt to get multinationals to elect worldwide combination. It looks like the bill will not pass this session, but the

A Step Backwards on Alternative Apportionment - Guest Mike Semes

Jun 7th, 2021 11m 56s

In this week's episode, Mike Semes joins Matt Hunsaker in the studio to discuss alternative apportionment and an unfortunate case coming out of Maryland.Questions & Comments: [email protected] and [email protected]/matthunsak

Did Texas Make It Easier to Get Tax Cases into Court?

Jun 1st, 2021 8m 23s

The Texas Legislature has passed HB 2080 which tempers Texas' "pay to play" system for judicial review of tax cases and SB 903, which allows taxpayers to skip an administrative hearing on refund cases. Matt Hunsaker, a longtime Texas tax litiga

What Every Delaware Entity Needs to Know About Unclaimed Property Legislation

May 24th, 2021 10m 45s

Delaware has proposed many changes to its controversial unclaimed property regime, including contingency fee auditing practices. Matt Hunsaker breaks down some of the proposals.Questions & Comments: [email protected]/matthunsak

The Final Three Fall - Economic Presence & Marketplace Facilitator Tax Law Update

May 17th, 2021 6m 59s

At the end of 2020, only three states with a sales tax had not passed a marketplace facilitator/economic presence package: Florida, Kansas, and Missouri. After this legislative session, those final three holdouts have fallen (maybe). Matt Hunsa