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Rob Galloway

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A new lawsuit filed by Wayfair, LLC in Jefferson County Court (Colorado) seeks to address a question left open by the U.S. Supreme Court’s landmark 2018 Wayfair decision that permits states to impose a sales or use tax collection obligation based on an economic nexus threshold:  Does this decision apply to locally-administered sales or use taxes?  While many localities have asserted that the same economic nexus standards should apply at the state and local levels,…

California’s long-anticipated market-based sourcing “guidance” is finally out. Legal Ruling No. 2022-01 provides the Franchise Tax Board’s take on how to find the market in certain business-to-business sales. Though the guidance emphasizes that a seller should look to where its direct customer receives the benefit of sales of services, it keeps with current market-based sourcing trends amongst states and directs taxpayers to source such receipts based on the location of the taxpayer’s customer’s customer. The…

The Baker McKenzie SALT team presented the third session of its monthly webinar series covering coast-to-coast state and local tax developments on September 2, 2020.  This month’s webinar focuses on hearings and conferences in 2020, new and ongoing litigation, market facilitator updates and more. If you were unable to attend the session, links to the recording and materials are provided below: View the recorded webinar Download the materials