We know most of our clients and friends have seen significant changes to their daily lives. HMB's SALT team has been working around the clock to provide excellent service to our clients and we're really excited to offer a new series of "Work From Home" webinars. Please join us every Wednesday at 12:30PM Central Time. Below is a list of upcoming topics and links to register as well as previous webinars you can request to watch.
Upcoming Webinars
- TBD
Previous Webinars
Click here to request access to webinar recordings.
- State Tax Implications of TCJA and the CARES Act & Sales Tax Traps in M&A in Uncertain Times
- Wednesday, July 29, at 1:30 CT - Presented by Marilyn A. Wethekam and David W. Machemer
- Part I: State Tax Implications of TCJA and the CARES Act - A discussion of the states' reaction to the CARES Act and the state tax implications of the interaction of TCJA and CARES Act.
- Part II: Sales Tax Traps in M&A in Uncertain Times - A discussion of what buyers and sellers need to know when selling or purchasing assets as part of an asset or stock deal including the effects of different types of sale structures, due diligence, and the sales and purchase agreement language that should be considered to address the parties' responsibilities with tax issues, including audits.
- Chicagoland Local Taxes: From Audit to Resolution
- Wednesday, July 15, at 12:30 CT - Presented by David W. Machemer and Samantha K. Breslow
- Chicagoland revenue departments have become increasingly more aggressive with respect to the enforcement and collection of local taxes. This presentation will explore local taxes that have recently seen increased audit activity, including the Lease Transaction, Amusement, Tobacco and Motor Fuel taxes. They will discuss audit best practices and provide an overview of common pitfalls in litigation.
- Nexus in 2020: Wayfair's Legacy, Marketplace Facilitators, and Emerging Income Tax Issues
- Wednesday, July 22, at 12:30 CT - Presented by Jordan M. Goodman and Dakota S. Newton
- Jordan and Dakota examine Wayfair’s continuing impact on direct and indirect tax nexus standards and analyze the inconsistent patchwork of marketplace facilitator rules around the country. They also discuss emerging income tax issues related to eroding P.L. 86-272 protections and the throwback and throwout rules.
- Pass-Through Entities: Recent SALT Trends and Developments
- Wednesday, June 24, at 12:30 CT - Presented by Fred O. Marcus, David A. Hughes and Samantha K. Breslow
- Determining the applicability of state taxes to PTEs (and their partners or members) can often be unnecessarily complex. We will attempt to bring clarity by exploring recent developments relating to nexus/“doing business”, credits for taxes paid in other jurisdictions, recently adopted state partnership audit rules, and specific audit issues relating to Illinois’ taxation of PTEs.
- Navigating State & Local Tax Assets in Difficult Times
- Wednesday, June 10, at 12:30 CT - Presented by Chris T. Lutz and Jordan M. Goodman
- As economic growth slows, companies will often look to their tax departments to ensure they are on top of all cost saving measures available. Chris and Jordan will discuss state income tax net operating loss carrybacks, credits, and other available tax assets that can often be complicated or uncommon. They will also discuss navigating refund claims and provide practical insights on the best way to obtain relief from states.
- Virtual Resolutions
- Wednesday, May 27, at 12:30 CT - Presented by Marilyn A. Wethekam
- While most of the Country is still manning the trenches from home, this presentation will explore how to navigate both state audits and the resolution of tax controversies all while working from home. We will identify common best practices in developing, tracking and maintaining your case budget and adjustments that may need to be made taking into account the challenges of working remote, recognize the challenges that are common to occur and how to communicate effectively both externally and internally; and evaluate alternative methods of resolution to litigation.
- State Taxation of Digital Goods and Services in 2020
- Wednesday, May 20, at 12:30 CT - Presented by Chris T. Lutz and Samantha K. Breslow
- Recent state cases like Ex Parte Russell County Community Hospital and Citrix Systems are just the tip of the iceberg as states audit taxpayers in a digital economy. Chris and Samantha will provide an update on recent cases and legislation in this area and, more importantly, will describe their experiences with taxpayers as they attempt to comply with evolving state tax rules.
- Apportion of Our Thoughts: Where are we and Where are we Going in Apportionment of State Income?
- Wednesday, May 13, at 12:30 CT - Presented by Chris T. Lutz
- States continue to transition to market based sourcing and combined reporting. Notwithstanding that trend, uniformity among the states remains elusive. We will delve into recent state legislation, regulatory changes, and cases that are shaping the frontier of apportionment of state income.
- Coast to Coast State & Local Tax Cases
- Wednesday, May 6, at 12:30 CST - Presented by Jordan M. Goodman and Marilyn A. Wethekam
- Despite the closing of state courts around the country, SALT keeps moving forward. This presentation will get you caught up with what is happening in state courts from coast to coast.
- Internet Tax Freedom Act: Protector from the Taxman?
- Wednesday, April 29, at 12:30 CST - Presented by David A. Hughes and Samantha K. Breslow
- The intent of the Internet Tax Freedom Act was to protect electronic commerce from the taxman, but has it succeeded? This webinar will focus on recent pending cases (Labell v. City of Chicago and Apple, Inc. v. City of Chicago) involving ITFA claims and proposed legislation (Digital Advertising Gross Revenues Tax) that potentially implicates ITFA.