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Service: State and Local Tax
April 11, 2013 Newsletter State and Local Tax Report - April
Winston & State and Local Tax Report covers topics of interest to the firm's clients in the areas of property tax, sales and use tax, state income tax, documentary transfer tax, as well as many other state and local taxes.
February 1, 2013 Briefing California Issues Guidance on How it Will Implement California Court of Appeal Decision That the Qualified Small Business Stock Deferral and Exclusion Statutes Are Unconstitutional
The Franchise Tax Board recently issued guidance on the procedures it will use in applying the California Court of Appeal’s decision in Cutler v. Franchise Tax Board, 208 Cal. App. 4th 1247 (2012).
December 13, 2012 Newsletter State and Local Tax Report - December
Winston & State and Local Tax Report covers topics of interest to the firm's clients in the areas of property tax, sales and use tax, state income tax, documentary transfer tax, as well as many other state and local taxes.
September 2012 Newsletter State and Local Tax Report
Winston & State and Local Tax Report covers topics of interest to the firm's clients in the areas of property tax, sales and use tax, state income tax, documentary transfer tax, as well as many other state and local taxes.
August 16, 2012 Briefing UPDATE: California Court of Appeal Vacates Decision Allowing Taxpayers to Elect Multistate Tax Compact Income Apportionment
In an unexpected development last week, the Court of Appeal, on its own motion, ordered a rehearing and vacated its July 24 decision and opinion.
August 2012 Briefing California Court of Appeal Allows Taxpayers’ Multistate Tax Compact Income Apportionment Elections
In Gillette Company et al. v. Franchise Tax Board, the California Court of Appeal held that taxpayers are allowed to elect to use the equally weighted income apportionment formula provided in the Multistate Compact, notwithstanding California legislation which requires use of a double-weighted sales factor.
June 2012 Newsletter State and Local Tax Report
Winston & State and Local Tax Report covers topics of interest to the firm's clients in the areas of property tax, sales and use tax, state income tax, documentary transfer tax, as well as many other state and local taxes.
April 19, 2012 Briefing California Changes its Position on Deductibility of Real Property Taxes
After months of telling California taxpayers that the only deductible real property taxes are those assessed on the basis of value, i.e., ad valorem taxes, the Franchise Tax Board recently acknowledged that its advice was wrong.
March 2012 Newsletter State and Local Tax Report
Winston & Strawn's State and Local Tax Report covers topics of interest to the firm's clients in the areas of property tax, sales and use tax, state income tax, documentary transfer tax, as well as many other state and local taxes.
December 2011 Briefing State and Local Tax Report
Winston & Strawn's State and Local Tax Report covers topics of interest to the firm's clients in the areas of property tax, sales and use tax, state income tax, documentary transfer tax, as well as many other state and local taxes.
Fall 2011 Article Savvy California Property Owners May Want to Act Now to Permanently Reduce Taxes
Firm Authors: Troy M. Van Dongen
September 26, 2011 Briefing “Amazon Tax” Delayed: California Governor Jerry Brown Signs Bill Postponing Remote-Seller Nexus Provisions
California Governor Jerry Brown signed AB 155 into law last Friday, September 23, 2011. Authored by Assemblyman Charles Calderon, AB 155 adds and repeals section 6203 of the Revenue and Taxation Code, and takes effect immediately.
September 2011 Newsletter State and Local Tax Report
Winston & Strawn's State and Local Tax Report covers topics of interest to the firm's clients in the areas of property tax, sales and use tax, state income tax, documentary transfer tax, as well as many other state and local taxes.
August 12, 2011 Briefing California Supreme Court OK’s Certain Local Tax Class Actions
The California Supreme Court’s decision in Ardon v. Los Angeles clarifies that in certain circumstances, taxpayers can use class actions to seek refunds from local governments.
June 2011 Newsletter State and Local Tax Report
Winston & Strawn's State and Local Tax Report covers topics of interest to the firm's clients in the areas of property tax, sales and use tax, state income tax, documentary transfer tax, as well as many other state and local taxes.
May 11, 2011 Briefing Taxpayers May be Able to Avoid Penalties for Abusive Tax Avoidance Transactions and Offshore Financial Arrangements by Participating in California’s Voluntary Compliance Initiative II
Taxpayers who participated in various so-called abusive tax avoidance transactions (“ATAT”), or have unreported income from offshore financial arrangements, for any taxable year beginning before January 1, 2011, may be able to receive relief from most tax penalties and criminal prosecution under California’s new Voluntary Compliance Initiative II (“VCI II”).
April 2011 Newsletter State and Local Tax Report
Winston & Strawn's State and Local Tax Report covers topics of interest to the firm's clients in the areas of property tax, sales and use tax, state income tax, documentary transfer tax, as well as many other state and local taxes.
January 20, 2011 Briefing Dramatic Illinois Income Tax Rate Increase
The Illinois General Assembly on January 11th passed SB 2505, which was signed into law on January 13th, dramatically increasing Illinois’ individual and corporate income tax rates.
December 2010 Newsletter State and Local Tax Report
Winston & Strawn's State and Local Tax Report covers topics of interest to the firm's clients in the areas of property tax, sales and use tax, state income tax, documentary transfer tax, as well as many other state and local taxes.
September 3, 2010 Newsletter State and Local Tax Report
Winston & Strawn's State and Local Tax Report covers topics of interest to the firm's clients in the areas of property tax, sales and use tax, state income tax, documentary transfer tax, as well as many other state and local taxes.
April 8, 2010 Newsletter State and Local Tax Report
Winston & Strawn's State and Local Tax Report covers topics of interest to the firm's clients in the areas of property tax, sales and use tax, state income tax, documentary transfer tax, as well as many other state and local taxes.
November 30, 2009 Briefing New Ten Percent Penalty Imposed in California for Failure to Timely Report Changes in Control
Effective January 1, 2010, if a legal entity fails to file a change in control statement within 45 days of the earlier of: 1) the date of the change in control or the change in ownership of the corporation, partnership, limited liability company, or other legal entity; or, 2) the date of a written request by the State Board of Equalization, then a penalty of 10 percent of the taxes applicable to the new base year value of the subject real property will be added to the subject property’s assessment.
September 10, 2009 Newsletter State and Local Tax Report – Property Tax Edition
Winston & Strawn's State and Local Tax Report covers topics of interest to the firm's clients in the areas of property tax, sales and use tax, state income tax, documentary transfer tax, as well as many other state and local taxes.
May 28, 2009 Briefing Reminder from the State And Local Tax Group Regarding Upcoming Deadlines for California Taxpayers
As a reminder for those contemplating filing, May 31, 2009 is the deadline for a corporation to file amended California franchise tax returns to avoid California’s new mandatory 20 percent penalty on a corporate taxpayer’s understatement of tax in excess of $1 million.
October 13, 2008 Article Remedying the Inequities Associated with the Taxation of Drop-Shipments: A Proposal to Enact Legislative Change Regarding the Collection of Sales and Use Tax
Firm Authors: Troy M. Van Dongen
August 8, 2008 Briefing Assessment Appeal Filing Deadline Approaching for Some Counties
This briefing addresses the approaching, first deadline for annual property tax assessment appeals in California.
May 1, 2008 Briefing California State Assessed Property Valuation Work Continues at State Board of Equalization
The annual property tax assessment process relating to certain telephone companies, railroads, gas and electric companies, and other utilities continues to develop in California.
March 10, 2008 Briefing State and Local Tax Briefing: California State Assessed Property Valuation Work Underway at State Board of Equalization
The annual property tax assessment process relating to certain telephone companies, railroads, gas and electric companies, and other utilities is well underway in California.
March 4, 2008 Newsletter State and Local Tax Report
Winston & Strawn's State and Local Tax Report covers topics of interest to the firm's clients in the areas of property tax, sales and use tax, state income tax, documentary transfer tax, as well as many other state and local taxes.
September 18, 2007 Newsletter State and Local Tax Report
Winston & Strawn's State and Local Tax Report covers topics of interest to the firm's clients in the areas of property tax, sales and use tax, state income tax, documentary transfer tax, as well as many other state and local taxes.
June 22, 2007 Speech Domestic Partners — A Review of the Tax Issue Concerning Domestic Partnerships
Firm Authors: Bradley R. Marsh
May 15, 2007 Briefing State Tax Alert: Proposed Illinois Gross Receipts Tax
In his budget address delivered on March 7, Gov. Rod Blagojevich proposed that Illinois adopt a gross receipts tax to fund his policy initiatives and address the state’s increasing budget deficits.
November 2006 Speech Ethical Considerations for Tax Practitioners
Firm Authors: Bradley R. Marsh
Non-Firm Authors: Michael R. Pearson
September 2006 Speech State Bar of California's 2006 Annual Meeting — Hot Topics: Sales and Property Taxes
Firm Authors: Bradley R. Marsh
Non-Firm Authors: Edwin R. Antolin
May 23, 2006 Briefing Supreme Court Holds That State Taxpayers Have No Standing to Challenge State Tax Incentives in Federal Court
In a unanimous decision in favor of businesses that benefit from state and local tax incentives, the U.S. Supreme Court ruled Monday that state and local taxpayers did not have standing to bring a federal lawsuit challenging such incentives.
April 1, 2004 Article Trends in the Property Tax Valuation of Commercial Outdoor Advertising Structures
Firm Authors: Bradley R. Marsh
Non-Firm Authors: Cris K. O’Neall
October 2002 Article Aircraft Acquisitions, Exchanges, Leases and Refinancings -- Multistate Sales and Use Tax Considerations
Firm Authors: Alan V. Lindquist
Non-Firm Authors: David A. Fruchtman
September 2002 Article Illinois Taxpayer Refuses to Settle-And Wins Important FSC Case
Firm Authors: Robert F. Denvir, Alan V. Lindquist