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San Francisco's new Gross Receipts Tax effective January 1, 2014

USA - April 12 2013 Last November, San Francisco voters passed Proposition E, The Gross Receipts Tax and Business Registration Fees Ordinance ("Gross Receipts Tax"). The…

Charles J. Moll, Troy M. Van Dongen, Alan Lindquist, Bradley R. Marsh, Jocelyn M. Wang

Illinois Supreme Court will review Appellate Court decision adopting bright line test for local sales tax sourcing

USA - April 12 2013 In late 2012, the Illinois Appellate Court, Third District, in its decision in Hartney Fuel Oil Co. v. Hamer, upheld a 2011 Illinois Circuit Court…

Charles J. Moll, Troy M. Van Dongen, Alan Lindquist, Bradley R. Marsh, Jocelyn M. Wang

California’s combined reporting requirement found to be facially discriminatory

USA - June 5 2015 Like a new motorcycle with an oil leak, the recent Harley-Davidson decision has a certain aesthetic appeal, but it gets messy when you examine it…

Charles J. Moll, Troy M. Van Dongen, Amanda L. Groves, Alan Lindquist, Marcy Jo Mandel

The perils and pitfalls of Form BOE-100-B for estate planners

USA - June 5 2015 It is widely understood by estate planners and taxpayers that under California's property tax regime, a transfer of ownership of real property…

Charles J. Moll, Troy M. Van Dongen, Amanda L. Groves, Alan Lindquist, Marcy Jo Mandel, Julie Milligan, Charles E. Olson

Instant unity: state income tax treatment of merged businesses

USA - June 5 2015 The concept of "instant unity" is a matter of timing: After a merger or acquisition, when do the combining businesses shed their separate identities…

Charles J. Moll, Troy M. Van Dongen, Amanda L. Groves, Alan Lindquist, Marcy Jo Mandel