In this episode of the SALTovation podcast, Stacey Roberts is joined by Tim Noonan, Tax Lawyer and Partner at Hodgson Russ in New York, to discuss state and local tax issues. They talk about tax and legal issues related to private equity firms targeting certain companies and the importance of understanding where the target companies operate to determine any filing obligations. Stacey and Timothy also discuss the 2018 Wayfair case, and why tax professionals need to be knowledgeable to help clients navigate the process within state and local jurisdictions.  Topics discussed in this episode:The need for expertise in transaction tax matters during big dealsWhat is the 2018 Wayfair case?Tax implications of private equity and hedge fund transactions What You Will Learn:2:10 State and Local Tax Considerations for Private Equity Firms8:07 Understanding Nexus and State Tax Implications for Business Transactions11:54 Residency Rules and Tax Audits in Different StatesQuotables:“State tax issues and private equity deals are an underrated issue. You and I think it's the most important issue because that's what we do every day. But we've gotten called in on both sides of these deals where someone's getting acquired and they haven't collected sales taxes in many years. We have to clean that up and figure out if your sales are taxable in this many states. We clean that up through voluntary disclosure.”- Timothy Noonan [04:22]“With the Wayfair case in 2018, you now have all these sellers who might not be watching what happens at the Supreme Court level and don't realize that every state has come out and said if you have a certain amount of sales in the state, which isn't very high threshold, you should be collecting sales tax in 46 different states and thousands of local taxing jurisdictions. So that can be messy.”- Timothy Noonan [07:11]“The rules in most states are either similar or the same. Someone leaving Colorado has the same residency test as someone leaving New York. There's a domicile test. California's rule is a little bit different, but they all sort of sound like the same concepts of this domicile test. So in that sense, the rules are the same.”- Timothy Noonan [12:02]“A lot of wealth creation that happens for folks in the private equity world is through pieces of their target companies they acquire and then they sell again. It is carried interest. It is the piece of these companies that are treated as capital gain. It's intangible. So in addition to that capital gain benefit of carried interest, it has an important effect on state taxes too.“- Timothy Noonan [16:34]

In this episode of the SALTovation podcast, Meredith Smith and Judy Vorndran continue their conversation with Alex Oxford, Founder of TaxValet. Alex discusses how businesses have begun to shift their traditional cold and concrete environment to one with more emotional intelligence. He shares why he believes this shift has allowed for more of an emotionally safe environment for people to work in and how creating a culture with more emotional intelligence, allows for better communication and collaboration between teams, ultimately leading to more success for companies. Topics discussed in this episode:The value of creating emotionally safe and open work environments Assigning tasks to team members based on individual strengthsUsing data to help your client make the best decisions What You Will Learn:1:47 Creating a Safe and Accepting Work Environment at Tax Ballet9:37 Sales Tax Registration and Employee Engagement Platforms12:41 Exploring the Emotional Side of BusinessQuotables:“Every single person is unique in their own way, even the people who aren't that unique, because sometimes tax accountants, are just kind of tax accountants. And that's okay. Creating an environment where it's okay to show up and be who you are, and you will be loved, accepted, cherished just as you are is important.” -Alex Oxford [02:27]“If our core purpose is to transform negative emotions and it's something positive for our clients, partners, and employees, if we have too many clients, then we're not going to be able to deliver on that promise for new clients coming in the door. And we're not going to be able to deliver it for our employees because they're going to be overworked and stressed out.” -Alex Oxford [07:08]“We're able to do surveys for different departments. But when we talk about data, I think it's really easy for a lot of business owners and data junkies like myself to just think about the quantitative. But a lot of it is the qualitative information gathering.” -Alex Oxford [11:19] “One of the things that I'm the most excited about is being able to proactively identify issues with our clients that need to be escalated higher up in the chain of command before the client realizes it needs to be escalated and before the employee realizes it needs to be escalated and then being able to look at these issues and pinpoint what the root cause is.” -Alex Oxford [12:21]

In this episode of the SALTovation podcast, Meredith Smith and Judy Vorndran speak with Alex Oxford, Founder of TaxValet, a company focused on providing innovative tax solutions and helping clients navigate the complexities of the tax system with comprehensive solutions that are tailored to their individual needs. Alex discusses common emotional reactions clients have, like stress, anxiety, and overwhelm, when walking through sales tax problems and why it is important to create positive experiences for them. He also talks about TaxValet's core purpose: to transform negative emotions into something positive for its clients, partners, and employees. Topics discussed in this episode:TaxValet's core purpose and approach to sales taxBuilding a client experience tailored to their individual needsCreating psychological safety in the workplace and in client relationships What You Will Learn:[02:07]  Exploring the need for professional services in the SMB Market[06:26]  Streamlining tax solutions for E-commerce and software businesses[15:40] Creating a culture of safety and transparency in the workplaceQuotables:“Our purpose as a company is to transform negative emotions into something positive for our clients, our partners, and our employees. We are looking at sales tax not just being about the numbers, but understanding our clients are stressed out and overwhelmed and that is the problem we are solving.” - Alex Oxford [04:37]“We know that as a company if we are there to support you as an employee you will be there to support the business later on. Focusing on trust and creating psychological safety so that people feel safe to talk about things and will challenge each other.” - Alex Oxford [16:32]“I’m a big believer in honesty, transparency and taking care of the people that work with you and are a part of your family.” - Judy Vorndran [17:20]“As leaders we owe it to our team to be the best leaders we can be, to show up as servant leaders and help them grow, develop, and realize what they are fully capable of.” - Alex Oxford [17:26]

In this episode of the SALTovation podcast, Meredith Smith and Judy Vorndran continue their discussion with Jenn Penn, a Contract Lobbyist at Dome Strategies in Colorado, on simplifying tax through lobbying and other special interest groups. Jenn talks about TABOR, the Tax Payer Bill of Rights, and discusses how much power, because of the constitution, can the state impose on cities. She also shares the 2023 goals of the Colorado Sales Tax Coalition and what they hope to see the legislator consider in this next session.Join us in simplifying Colorado’s Sales Tax at simplifycosalestax.com. Topics discussed in this episode:TABOR and the Colorado Municipal League Non-partisan legislation and 2023 goals of the Simplify Colorado Sales Tax Coalition What You Will Learn:[01:15] SB 2232[06:08] TABOR[13:02] Goals for enhancing the SUTS program in 2023Quotables:“The Colorado Municipal League is a non-profit that represents the municipal governments at the legislator but they are also an advocacy and informational arm back to those local governments for all of the things that pass.” - Jenn Penn [04:12]“A lot of cities don’t have captive legal teams and have to source that with a third party. A municipal league is the keeper of the information for all the different cities and a tremendously helpful resource.” - Judy Vorndran [04:43]“Joint resolutions direct local governments and the business community to work together and have conversations to find a better, more simplified way to work on building permits and building permit process.” - Jenn Penn [14:53]“Colorado is one of the first states to implement the retail delivery fee. What is to prohibit another state from doing the same thing? There is a lot of precedent nationally that could be set based off of this delivery fee.” - Meredith Smith [18:54]

In this episode of the SALTovation podcast, Meredith Smith and Judy Vorndran talk with Jenn Penn, a Contract Lobbyist at Dome Strategies in Colorado. Jenn works with businesses to simplify tax and build coalitions for other special interest groups. Jenn talks about legislative sessions and shares the vision of the SUTS system, a sales and use tax online filing system within the Colorado Department of Revenue for businesses and local governments to work together and have one place to file their sales and use taxes. Join us in simplifying Colorado’s Sales Tax at simplifycosalestax.com. Topics discussed in this episode:The formation of the sales tax coalitionLegislative sessions and lobbyingThe SUTS System  What You Will Learn:[01:21] Jenn’s professional journey [11:45] The Sales Tax Coalition [19:22] Creating a competitive economic environment in Colorado Quotables:“Lobbyists are really an integral part of the process. We are targeted communications. A lot of businesses hire PR. Lobbyists really help businesses, non-profits, and other organizations communicate with the state legislator.” - Jenn Penn [02:37]“The mission of the sales tax coalition is to reform Colorado’s complicated sales tax system with the goal of making it fair, simple, and predictable for businesses in a way that is revenue neutral to have any adverse impacts on local and state public services and create a competitive economic environment for Colorado that will attract additional employers and trade organizations.” - Jenn Penn [18:53]“The general view of taxpayers isn't such that they won’t file. They just need to know how to file  and they need to have a mechanism that is easy enough to understand to make it happen.” - Meredith Smith [21:16]“People are starting to see with technology getting better and better, there is more compliance. This is good for business. Because it is meant to be a voluntary system, not an extractive system. It is a win-win for business and governments. ” - Judy Vorndran [17:13]

In this episode of the SALTovation podcast, Alex Korzhen, Tram Le, Meredith Smith, and Stacey Roberts discuss the importance of having a state and local tax provider that is knowledgeable about all tax types that states impose. They also discuss the importance and value of taking a holistic approach to tax services and how sales tax software vendors tend to not offer that approach. Topics discussed in this episode:What to think about when you buy state and local tax servicesMulti-industries and multi-tax typesRisk analysis and evaluating circumstances for your businessWhat You Will Learn:[01:21] Overlapping complexities of state and local tax laws[03:55] Sales tax software vendors[07:23] Making decisions and understanding risks with your SALT provider Quotables:“It is important to make sure your tax provider is knowledgable and they have that big picture understanding of all tax types and not just a narrow understanding.” - Tram Le [00:52]“We are a multi-state provider. It sets us apart. We are well-versed in all states, not just one or two. We bring a different perspective to taxpayers who are in multiple jurisdictions.” - Stacey Roberts [02:01]“We can see the big picture and we can see the macro ramifications. We can make decisions, not in a vacuum and it is one of the biggest advantages of working with a group like us.” - Alex Korzhen [03:02]“We will always give you what the law says but we are nimble enough to also say it is up to you to make what that business decision is and to make a practical decision based off of your circumstances.” - Meredith Smith [07:24]

In this episode of the SALTovation podcast, Meredith Smith, and Tram Le talk continue their discussion with Dan DeLau, a founding partner of TaxOps, and Professor at the School of Business at Colorado Christian University. DeLau shares the important attributes of students that are considering pursuing an accounting major. He talks about why individuals need to possess the ability to interact with clients so they can provide excellent tax advice that clients can benefit from. He also shares his thoughts on how recruiting students before college could bring more people into the accounting profession. Topics discussed in this episode:Attributes of successful accountantsRecruiting high schoolers into accounting programs Misconceptions about what accountants doWhat You Will Learn:[01:34] Daniel DeLau on advising students pursuing business majors[11:38] The need for accountants as complexities in state and local tax grow[18:29] Presenting accounting opportunities to students before collegeQuotables:“It is not just green visors, playing with numbers, and auditing bank records. Something that has kept me in the accounting profession is all the different types of businesses and industries I get to work with on a daily basis.” - Meredith Smith [04:04]“There are more and more rules and complexities that accountants have to deal with. Whether they are focused on tax work or auditing, those additional complexities are the reason we need more and more people going into the profession to respond to the situations that our clients might be up against.” - Daniel DeLau [11:30]“Data is showing that students by the eighth grade are making career choices. As they choose classes to take in high school they are already deciding what career path they desire.” - Tram Le [19:45]If we want to increase the pipeline of individuals going into accounting, we need to start well before the college level. We need to hit the high schools and have the high schools highlight the benefits of what an accounting profession can be.” - Daniel DeLau [16:48]

In this episode of the SALTovation podcast, Meredith Smith, and Tram Le talk with Dan DeLau, a founding partner of TaxOps, and Professor at the School of Business at Colorado Christian University, with decades of domestic and international experience in accounting. DeLau and the team discuss why the number of students enrolling in accounting is down, what that means for businesses, and the future of the accounting profession.  They also talk about how globalization has created complexities in accounting and tax laws, and the additional requirements it places on smaller organizations.   Topics discussed in this episode:How globalization and the internet have changed tax laws The decline in accounting enrollment over the past 30 yearsPresent-day hurdles to excelling in accounting and tax law What You Will Learn:[01:44] Daniel DeLau on globalization[07:35] Complexities in the accounting profession[13:10] State-by-state requirements for obtaining an accounting degree Quotables:“There are a majority of reasons we have seen a decline in the profession over the last twenty to thirty years. One of them is if you look at the traits of a good accountant they have good time management skills, pay attention to detail, and have good organizational skills. Those are the same traits that are important for someone who wants to focus in computer information systems.” - Daniel DeLau [09:13]“In finance and data analytics students don’t need that extra year of education. In Texas, we require one hundred and fifty hours, but in most states candidates need one hundred and twenty hours to sit and take the accounting exam. It is another big hurdle.” - Tram Le [12:38]“I have to put on my sales hat and entice students to pull the trigger on an accounting major today. I talk to them about the benefits associated with the profession but many of them ultimately have those critical thinking skills you need and they just get it. It is like a puzzle to them and they enjoy solving it.” - Daniel DeLau [14:19]“I think when you are younger people talk about different careers. But in terms of becoming an accountant, I feel I was recruited by my advisor in undergrad who was an accounting professor. He encouraged me to take this path and I’m not sure I would be in this field if it wasn’t for career mentorship.” - Tram Le [15:48]

In this episode of the SALTovation podcast, Alex Korzhen, Tram Le, Meredith Smith and Stacey Roberts discuss how companies are increasingly agnostic about hiring as they gain trust and confidence in their remote workforces. This is giving employees more freedom to move about and creating some interesting tax ramifications when either employees fail to tell their employers they are on the move or interdepartmental communications fail. The employer may not even hear about an employee move until tax issues arise. Learn what happens when employee and internal communications fail to account for employees on the move, and what it looks like when they do. Topics discussed in this episode:Navigating the internal communications ecosystem The differences between a VDA and VCAState-by-state income tax ramificationsWhat You Will Learn:[01:44] Client story: Voluntary Compliance Program[06:49] Sales tax by state [10:01] Data mining within departments Quotables:“Recruiting, HR, IT, Finance, and Tax all have regular business activities as part of their daily function and they make decisions that affect state tax obligations. If those decisions are made without the proper steps being taken to get some sort of governmental or departmental licensure, then one department will begin to data mine another.” - Alex Korzhen [09:17]“As we have come out of covid, companies are still barely agnostic about where they hire and allow employees to move around, whether they know it or not. That is where issues arise. Payroll is maybe not getting notified about it until that person goes to file their return. Unfortunately, some companies are behind the eight ball on that. - Stacey Roberts [04:40]“The sales department does a disservice to the finance and accounting department because they either don’t get the right information to charge the right tax in the right jurisdiction, or the right tax at all. It screws up the sourcing for many things.” - Tram Le [08:00]“It is not just payroll we have to worry about. We have to worry about the income tax and the sales tax. Payroll can be messy but finance needs to work with us to make sure all the accounts and files are set up properly. It is a domino affect.” - Meredith Smith [08:40]

In this episode of the SALTovation podcast, we talk about voluntary disclosure agreements and why you would want to recommend them to a client. Alex Korzhen, Tram Le, and Meredith Smith discuss how a VDA can be an efficient self-audit that is cost-effective. They also discuss how to evaluate the pricing of the VDA process and consult with your clients, if it is determined a voluntary disclosure agreement is necessary.Topics discussed in this episode:The VDA process and determining the value of them for clientsHow VDA’s are priced state to stateWhat You Will Learn:[00:49] Defining a VDA[05:54] How to advise clients[09:40] Working on a state-by-state basisQuotables“A VDA is a legal agreement that provides documentation that says I took my taxes seriously so I can provide this in due diligence in funding, in acquisition activity. So we do a lot of clean up and remediation as a result of due diligence.” - Meredith Smith [02:47]“States are much easier to deal with under a VDA scenario than if they caught you if you received a nexus questionnaire or if you are being audited. It is not hostile but there is this undertone of “Gotcha!”. So you either approach on your terms or you are reviewed on their terms. ” - Alex Korzhen [04:06]“The cost of a VDA, to negotiate that agreement as well as provide that self-audit to a state, pretty much pays for itself. I think that is a great reason for a client to do it.” - Tram Le [04:50]“Determining if a VDA is worth it depends on the process at the state level or local jurisdictions. I think it really depends on what that process entails. Are we having to fill out a ton of forms or provide a narrative? The timing factor plays a big role as well. If we are dealing with bad data we can’t do the self-audit efficiently. ” - Tram Le [06:00]

In the second episode of a two-part series, we continue our conversation with Paul Williams, Senior Tax Correspondent at Law 360, and our own Judy Vorndran. Paul discusses boomerang issues, which are when old concepts get new life in the court system, and trending issues across the nation.Topics discussed in this episode:Halstead Bead’s case in Louisiana and other cases related to home rule citiesWayfair’s lawsuit against Lakewood for a $600K sales tax billWhat You Will Learn:[00:26] Halstead Bead’s case in Louisiana and home rule jurisdictions[07:27] Wayfair’s lawsuit against Lakewood[11:02] Trends from a litigation perspectiveQuotables:“There’s a push and pull there is to how much power the local governments wanted to retain for the local tax collection versus what the sponsors thought that the state may need to do is what some would argue to comply with Wayfair.” - Paul Williams [02:53]“It’s very interesting how we’ve given this authority to the locals, which I appreciate why they need it. I appreciate why our states need authority, because the federal government doesn't give them enough money, but it does create a lot of complexity in tax compliance.” - Judy Vorndran [06:04]“When you look at both Wayfair’s case now and the Halstead Bead case, it does bring up the question of to what extent, if any, do home rule jurisdictions… what are limitations to their authorities potentially or what burdens can varying local rules create for companies that just want to comply with the Wayfair decision?” - Paul Williams [07:34]“Since Wayfair came down, and different practitioners we’ve talked to and different tax conferences we’ve reported on, practitioners have raised the question as to whether or not Wayfair gave local governments the authority to also impose economic nexus for sales and use tax.” - Paul Williams [08:17] Relevant Links:Paul Williams on Law360: law360.com/tax-authority/search?q=reporter:%22Paul+Williams%22Paul Williams on LinkedIn: linkedin.com/in/paul-williams-56183567

In the first episode of a two-part series, we talk with Paul Williams, Senior Tax Correspondent at Law 360, and our own Judy Vorndran. Paul talks about how he selects which newsworthy topics to cover in the state and local tax universe. He also discusses boomerang issues, which are when old concepts get new life in the court system, and trending issues across the nation.Topics discussed in this episode:How Paul determines what to report for Law360Zilka v. Tax Review Board City of Philadelphia and why Paul felt this case was worth following What You Will Learn:[00:44] Paul’s initial thoughts on covering SALT[02:16] The hardest concept to grasp[04:59] How Paul determines what to report on[11:35] Zilka v. City of Philadelphia’s Tax Review Board Quotables:“I learned very quickly that there’s a lot here in the state and local tax world, and I had to hit the ground running and get up to speed as quickly as I could.” - Paul Williams [01:59]“At the end of the day, it just comes down to news judgment as well.” - Paul Williams [06:20]“There’s a large volume out there, but we do spend a good amount of time trying to track those to the extent we can, just to see as soon as something moves again. Maybe it’s picked up interest in the legislature.” - Paul Williams [08:41]“It had a lot of elements there that just seem really newsworthy, and certainly we’re dealing with a lot of complex multistate issues that the other taxpayers or tax practitioners are following.” - Paul Williams [14:32] Relevant Links:Paul Williams on Law360: law360.com/tax-authority/search?q=reporter:%22Paul+Williams%22Paul Williams on LinkedIn: linkedin.com/in/paul-williams-56183567

In the second episode of a two-part series, Meredith Smith and Stacey Roberts, from TaxOps’ SALTovation Team, continue their conversation with Michael Cataldo, of Cataldo Tax Law in California. Michael continues to share his insight on the publications released by the Franchise Tax Board, that discuss sales of services and market-based sourcing in California. He also talks about some of his favorite cases outside the state.   Topics discussed in this episode: Recent ruling regarding California’s sales of services and market-based sourcingCalifornia’s most recent ruling on sales of service   What You Will Learn: [00:28] California’s policy on alternative proportment[01:51] Sales of services in California[09:51] Michael’s favorite cases outside of California[15:05] Retroactive tax laws[19:05] What creates nexus[21:06] Regulations on market-based sourcing   Quotables:   “It’s very hard to articulate exactly what was going on, what they’re doing. You have to do a lot of reading between the lines, see what they’re trying to do.” - Michael Cataldo [02:21]“The things I get interested in is where’s this going from here? And it takes a long time for things to develop in the state and local tax world to where this is going.” - Michael Cataldo [11:29]“Technology is moving so fast and what’s not going online. There’s going to be some challenges for them to figure out how to comply.” - Michael Cataldo [14:27]“But the constitution applies to all the states, so these constitutional arguments apply to all of them.” - Michael Cataldo [20:11]   Relevant Links: Cataldo Tax Law: cataldotaxlaw.com Michael Cataldo on LinkedIn: linkedin.com/in/michael-cataldo-aaa9205/

In the first episode in a two-part series of the SALTovation podcast, Meredith Smith and Stacey Roberts, from TaxOps’ SALTovation Team, speak with Michael Cataldo, of Cataldo Tax Law in California. Michael shares his insight with his experience on Franchise Tax Board, public accounting and private law on the publications released by the Franchise Tax Board. He also talks about tax issues and cases related to Public Law 86-272 and business versus non-business income.   Topics discussed in this episode: Current issues discussed by Franchise Tax Board including market-based sourcing and multi-state practiceBusiness vs. non-business income and what qualifies as doing business in the statePublic Law 86-272 and alternative proportment   What You Will Learn: [00:57] An introduction to Michael Cataldo[03:21] Current tax issues[10:20] Business vs. non-business income[17:55] What qualifies as doing business in the state[22:05] Interpreting Public Law 86-272[29:28] The procedure for alternative proportment   Quotables:   “Over the years, there’s been this sort of gradual shift where my clients used to be mainly located in California, and now more and more of them are located outside the state.” - Michael Cataldo [04:09]“It used to be a little more debatable and it’s still not completely decided, but is it business or non-business income? You have to look at that question.” - Michael Cataldo [11:38]“Trying to explain that concept of business income vs. non-business income to the unknowing, it’s like ‘But I’m not in the business of selling land.’ But ‘Ok, fine, but did you use that land in order to create your other business income?’ It’s almost a given that if you call something non-business income, you will be audited. Like 100%” - Meredith Smith [14:03]“These issues come all the time and there is room to argue about it. Now California has their rule and regulation on substantial and unusual sales are thrown out of the sales factor but the income is still in there. The question is ‘Hey, is this a fair reflection of income?’ Sometimes it’s not.” - Michael Cataldo [17:00]   Relevant Links: Cataldo Tax Law: cataldotaxlaw.com Michael Cataldo on LinkedIn: linkedin.com/in/michael-cataldo-aaa9205/

In this episode, Meredith Smith and Connie Zoerink, from TaxOps’ SALTovation Team, share their thoughts and key takeaways on Colorado’s Retail Delivery Fee after attending a meeting with the Department of Revenue. The delivery fee that retailers must collect for any deliveries by a motor vehicle in Colorado goes into effect on July 1.

In this episode of the SALTovation podcast, we speak with Jaye Calhoun, a partner in the New Orleans office of Kean Miller, about some of the challenges businesses face when dealing with state and local tax. They discuss some of the current constitutional amendments and bills advancing through the state legislature and how it could potentially affect taxpayers. Jaye also shares how her broad exposure to many tax organizations has influenced the issues she chooses to dig into as an attorney.   Topics discussed in this episode: How state and local tax issues impact taxpayers who do business in LouisianaWhat it means to be a remote sellerThe current constitutional amendment on the ballot called The Louisiana Adjustment of Ad Valorem Tax Rates AmendmentThe bill advancing through the state legislature that deals with the interest on payments made under protestThe leadership position Jaye has heldWhat tax issues to look out for in the future   What You Will Learn: [04:56] How SALT issues impact Louisiana businesses[08:01] Louisiana’s version of uniformity[15:12] City rate differentials[15:43] What are remote sellers [18:18] How big companies handle home rule city taxes[23:31] The bill that deals with payments made under protest[30:33] Why Jaye likes to the collaborate aspect of tax practice[37:53] The leadership positions Jaye has held[44:18] Tax issues to watch out for   Quotables:   “The real issue that you face when you deal with Louisiana and the sales and use tax area, is that the parishes each get to independently administer and collect their own taxes. So, you don’t really have one centralized collector.” - Jaye Calhoun [05:46]“We don’t want people gaming the system, essentially paying and then we have to pay them back with interest later, but you’re not investing with the tax collector….I can’t even imagine a client coming to me saying, you know, I looked at options in the market and I think I’m going to go invest with the tax collector.” - Jaye Calhoun [27:56]“So we as TaxOps are actively engaged in this Colorado tax auditor coalition….They don’t want to be the bad guy. They want to teach people to do the right thing. But at the same time, they’re there to  collect money for their cities, but it is a lot of like open sharing information resources..So there is a lot of collaboration and inviting in.” - Meredith Smith [32:08]“I think the federal government does a really good job of educating the public as to what the rules are. They do the enforcement, they do the collection, but they understand their mission to educate as well. As Meredith was saying, departments don’t have a lot of money now, but maybe that is where your tax bar or professional organizations can help.” - Jaye Calhoun [34:57]   Relevant Links: Jaye Calhoun at Kean Miller: https://www.keanmiller.com/jaye-a-calhoun.html Jaye Calhoun on LinkedIn: https://www.linkedin.com/in/jaye-calhoun-8b9b459/

In the second episode of a two-part series, we continue our conversation with Leah Robinson, an attorney and state and local tax partner with Mayer Brown in New York. Leah continues to discuss some of the most interesting tax cases she has litigated, her thoughts on what could be deemed government overreach, and where she has seen some recent state auditor “gotchas” that we should all be aware of.   Questions asked and answered in this Episode: How Leah approaches each caseAfter being at the IRS and then representing clients against the state, how does she feel about the mentality with the IRS and the state? Where she sees government overreach beyond what is allowable under the constitution   What You Will Discover: [00:24] How Leah decides how to approach each case[02:38] The mentality between the IRS vs the state[06:24] Looking how a product functions from a tech point of view[10:27] Examples of overreach[15:09] Where she sees government overreach[28:06] An interesting thing about the compliance effort   Quotables:   “There definitely are cases where we want an answer. We need the answer, and if we can have a settlement that also gives us a going forward answer, fine, but you can’t always get that.”- Leah Robinson [01:57]“And I get it. The business folks in a company want to describe themselves a certain way. They want to appeal to their client base, but that doesn’t mean that that’s what the technology really is doing.”- Leah Robinson [06:45]“I think post-Wayfair, there’s been an assumption that economic nexus is the end of the story.”- Leah Robinson [15:45]“I still think physical presence is an easier standard, and cookies, even though they are intangibles, they still take up space, right? My hard drive has a limited amount of space. So even things that are intangible like software, they still take up space on the server, on a hard drive, etc.”- Leah Robinson [25:35]

In the first episode of a two-part series, we chat with Leah Robinson, an attorney and state and local tax partner with Mayer Brown in New York. Leah talks about some of the most interesting tax cases she has litigated, her thoughts on what could be deemed government overreach, and where she has seen some recent state auditor “gotchas” that we should all be aware of.   Questions asked and answered in this Episode: What are some of the most interesting SALT cases that Leah has seen and litigated?   What You Will Discover: [00:43] Leah’s background[05:24] The first case she helped with the litigation[07:48] Her favorite cases to work on[12:58] The decision whether to litigate[20:08] The time it takes for private letter rulings and advisory opinions[24:18] Whether to pay or not pay   Quotables:   “What do they do in some of the other courts when you need to know an answer, but there’s no way to get one?”- Leah Robinson [10:45]“There’s a lot of sensitivities that go into the corporation…, but the business side decision on whether to litigate, not just how likely are we to win, but all of these soft considerations. And often in my experience, those often rule the day.”- Leah Robinson [16:51]“It’s actually why it’s so important for us to get along, right? There are a number of us who are direct competitors, but are also friendly and like connect with each other. Obviously, not breaking confidentiality provisions and closing agreements, but getting a sense of what’s going on and what issues are we seeing go up, where the settlement ranges. We have to talk to each other, because the states know… you know, each individual department of revenue knows what it’s doing with all different taxpayers.”- Leah Robinson [18:32] “It’s a huge issue to pay, but the bigger issue is if you don’t pay, the interest becomes a whole other player in the analysis. And I have changed my story on this, right? I now advise companies for the most part to pay. ‘Let’s pay and seek a refund’ or in some jurisdictions if we’re litigating, we can pay and get an agreement with the state”- Leah Robinson [25:00]

In the second episode of a two-part series, we continue our conversation with Richard Pomp, Professor at the University of Connecticut Law School and Adjunct Professor at NYU Law in the LLM program in tax, and Jordan Goodman, partner at HMB Legal Counsel. They share their thoughts on prominent tax cases and other state and local tax topics.   Questions asked and answered in this Episode: What are some recent tax decisions that they think are bad policy?   What You Will Discover: [00:31] Tax decisions they think are bad policies[06:48] Their thoughts on the Express Scripts case[10:30] American Honda and Arkansas Supreme Court[14:42] The current case regarding Sirius XM Radio in Texas[18:34] How to impose sales tax through the B&H Photo case   Quotables: “I’ve seen it where they use cost of goods sold because it doesn’t matter for fellow purposes. It’s just a deduction, but the state will jump on it, and the opposite in Texas. Unless you call it cost of goods sold, you don’t get it as cost of goods sold even if it is cost of goods sold.” - Jordan Goodman [08:02]“I don’t care what piece of paper you give the store. What did you pay for out of your cash. That’s the only thing that matters.” - Richard Pomp [23:28]   Relevant Links: Jordan Goodman on LinkedIn: linkedin.com/in/jordanmgoodman HMB Legal Counsel: hmblaw.com Richard Pomp: law.uconn.edu/person/richard-pomp

In the first episode of a two-part series, we speak with Richard Pomp, Professor at the University of Connecticut Law School and Adjunct Professor at NYU Law in the LLM program in tax, and Jordan Goodman, partner at HMB Legal Counsel. Richard and Jordan tell the backstory of how their Top 10 list regarding state and local taxes came to be and how they determine what to discuss. They also share their thoughts on recent tax issues including the North Carolina tax case against quad graphics and public law 86-272.   Questions asked and answered in this Episode: How “The Big East Brawl” started and why they continue to banter with each otherHow they determine what to talk aboutTheir thoughts and opinions on recent tax issues including North Carolina’s tax case against Quad Graphics and the MTC’s revised statement regarding Public Law 86-272   What You Will Discover: [00:38] The origin story of “The Big East Brawl”[04:52] How they determine what to talk about[09:14] Their thoughts on North Carolina’s tax case against Quad Graphics[17:42] Contingency and alternative fee arrangements[20:14] Breaking down complex issues to the common man[23:12] Their opinions on MTC’s revised statement for Public Law 86-272   Quotables:   “We go back and forth. Jordan puts together the outline. I always give him credit, and make it clear that all the mistakes are his.” - Richard Pomp [05:47]“Part of Professor Pomp’s genius is the ability to break it down to everybody, right? To the reasonable person, common man, common woman, common person. That’s what his genius is is being able to take our complex, most complex stuff and say ‘Here’s how it is,’ and use general things found in a kitchen to explain it to a judge so they can understand it.” - Jordan Goodman [20:43]“If the law doesn’t make sense anymore, you either got to expand it to include everybody or get rid of it from a policy perspective.” - Jordan Goodman [25:20]   Relevant Links: Jordan Goodman on LinkedIn: linkedin.com/in/jordanmgoodman HMB Legal Counsel: hmblaw.com Richard Pomp: law.uconn.edu/person/richard-pomp